The subject of the study of the proposed topic of the article is the tax relations arising in the process of tax regulation by states of taxation of small business in the digital economy. The relevance of small business development as one of the important categories of taxpayers plays an essential role in the formation of the revenue side of the budget, as well as in the solution of social issues in society. The novelty of scientific research lies in the fact that the problems of investing and taxing small business are based on the prospects of digitalization of the economy. The purpose of writing this research is to address the identified problems of small business taxation in the rapidly changing information and communication technologies, Internet sites, the emergence of new paradigms and business models. The problems of taxation of self-employed population in the country are touched, anddirections for their solution are determined. When writing the article, general scientific methods of financial, economic, comparative analysis, analytical and systematic approach to the object of research and methodological approaches in a number of proposals were used. Problems are identified and investigated in the scientific context, and an in-depth analysis is conducted to ensure the development of small enterprises in Russia in the digital economy.

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The article discusses the practical significance of the application of the Periodic System of Special Laws of Nalogonomy (PSSLN) on the basis of one of the laws, the law on "Manageability of Energy Information of Nalogonomy." The study was based on theoretical aspects and practical conclusions of the relationship and interdependence of indicators of the dynamics of gross domestic product, tax revenues to the budget system of the country, and the tax burden on the basis of the correlation-regression method. The philosophical principles of nalogonomy, which determine the hierarchy of the laws in the model of the evolutionary development of the tax system proposed by the author, are considered. The author focuses on the need to reorient the functioning of the tax system from the fiscal to stimulate economic development, to address social issues in society.The existing disproportion in the tax system manifests itself in its various forms and types as inconsistencies in its composition, content and dynamics, and elements, which causes uneven tax burdens on its various participants. At this stage of development of the state, the tax system needs a reorientation of interests, and then the result can surpass and drive the forecasts and expectations, both economic and social.

The paper presents justification of the taxation optimization principles within the conditions of the tax competition. The concept of modelling the trajectory of implementing the offshore mechanism of business entities' taxation optimization is presented. The model of the trajectory of implementing the offshore mechanism of taxation optimization is developed.