Taxation of small businesses is one of the key areas in the tax policy of the Russian Federation. To create favorable economic conditions for the functioning of small business entities, special tax regimes have been created to simplify their accounting and reporting system. The article deals with the practice of applying special tax regimes in the Republic of Tatarstan. It is revealed that the most popular regimes for small business entities in the republic are the simplified and patent taxation systems. The advantages and disadvantages of the special tax regimes applied are noted.

One of the main conditions for the successful implementation of the adopted Spatial Development Strategy in the Russian Federation is the sustainable development of its regions. The study was conducted in order to study the level of sustainable development of the regions of Volga Federal District, which occupies 6.1% of the territory of Russia, based on the model developed by the authors. The indicators of sustainable development proposed for assessment (economic, social, scientific and innovative, environmental) make it possible to make an objective and comprehensive assessment of the regional policy pursued in the region, show the level of sustainable development and give appropriate guidelines in further management decisions for its management. As a result of the study, following the results of 2020, the regions were ranked according to the level of their sustainable development of the year into five groups. The Republic of Tatarstan has taken a leading stable position. The group close to sustainable development includes Bashkiria, Samara and Nizhny Novgorod regions, as well as Perm Krai. Saratov region has signs of unstable socio-economic development. The Orenburg, Penza, Kirov, Ulyanovsk regions and the Udmurt Republic were included in the group with an unstable pre-crisis economic state. According to the level of sustainable development, Chuvashia, Mordovia and Mari El are classified as a group with signs of socio-economic crisis. The regions of Volga Federal District, regardless of the rank obtained, are invited to annually assess the level of sustainable development and form a development strategy based on the experience of the leading regions. The results of the study can be the basis for making a forecast of the socio-economic development of the regions of the Volga Federal District and indicators of their sustainability for the future.