Article 18 of the Tax Code of the Russian Federation defines the concept of "special tax regime - a special procedure for determining the elements of taxation, as well as exemption from the obligation to pay certain taxes and fees". Reasons for the emergence of existing tax systems: -The first of the analogues of the existing regimes was the unified agricultural tax. It began its origin in the Napa era and initially had the name of the food tax, but its essence has not changed much - peasant farms paid natural tax taking into account geographical, climatic and other factors...