Importance The article considers the conditions and possibility of introducing tax holidays in the Russian Federation for 2015-2020 for the newly registered individual entrepreneurs, who apply the simplified tax system and the patent system on activities established by regional laws. This measure will stimulate the small business development. Objectives The paper's objective is to consider options of applying tax schemes during the period of tax holidays with negative implications for regional and municipal budgets. Methods We used empirical research and logical methods to summarize the empirically-obtained data. Results We have proposed criteria for selecting the economic activities for which it is advisable to introduce tax breaks in the Novosibirsk region. Furthermore, we have developed recommendations on possible limitation of the number of employees and maximum amount of revenues of individual entrepreneurs. Conclusions and Relevance When introducing tax holidays in the Russian Federation, it is necessary to consider regional specifics of the economy, the labor market, and demand for goods, works and services, as well as possible consequences of reduced tax revenues from small businesses caused by possible tax schemes. In economic crisis conditions, it is dangerous to introduce inappropriate risk-taking changes in the regional tax legislation without justified positive results for the region's economy.
Keywords: individual entrepreneur, sole proprietor, activities, tax holidays, tax vacations
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