from 01.01.2016 to 01.01.2020
Balashiha, Moscow, Russian Federation
Russian Federation
VAK Russia 5.2.3
VAK Russia 5.2.4
VAK Russia 5.2.5
VAK Russia 5.2.6
VAK Russia 5.2.7
UDC 336.051
The automated simplified taxation system (hereinafter referred to as AUSN) in the Russian Federation appeared as a special tax regime relatively recently, from July 1, 2022 in an experimental mode, first in four regions: Moscow, Tatarstan, Moscow and Kaluga regions. But at present it is used in most constituent entities of the Russian Federation, although the period of its application is limited to December 31, 2027, that is, it is an active experiment. The tax reform of 2026 has become one of the factors in increasing the popularity of AUSN in Russia as a way to legally optimize taxes and reduce accounting work at the same time. The article examines in detail the specifics and factors of the growing popularity of AUSN from 2026. The purpose of the article is to identify these factors and describe their significance for small businesses. Such indicators are analyzed as the number of persons using AUSN, as well as on the basis of a survey of 50 SMEs in Moscow and the Moscow region conducted in January 2026, the motivation of these entities to switch to AUSN from 2026 is revealed, its results are processed.
automated simplified taxation system, ACS, special tax regimes, small and medium enterprises, small business taxation, tax reform
1. Avdyushkin, A. AUSN – bezendeesnyy rezhim na 2026 god: plyusy i minusy /A. Avdyushkin// Sostav. 2026. URL: https://www.sostav.ru/blogs/279780/77731 (data obrascheniya: 18.03.2026)
2. Artemov, A. AUSN v 2026 godu: izmeneniya, trebovaniya i kak rabotat' IP i OOO / A. Artemov // Moe delo. 2026. URL: https://www.moedelo.org/club/nalogovyj-uchet/ausn-2026-izmeneniya (data obrascheniya: 18.03.2026)
3. AUSN // FNS Rossii. 2026. URL: https://ausn.nalog.gov.ru/(data obrascheniya: 18.03.2026)
4. Buylov, M. Biznes doveli do avtomatizma / M. Buylov, E. Kryuchkova // Kommersant'. 2026. URL: https://www.kommersant.ru/doc/8361354 (data obrascheniya: 18.03.2026)
5. Goncharenko, L.I. Osnovnye napravleniya nalogovoy politiki na 2026–2028 gg.: novye trendy i mery realizacii nacional'nyh celey / L. I. Goncharenko, A. S. Advokatova // Ekonomika. Nalogi. Pravo. 2026. № 1. S. 154–169.
6. Grigor'ev, A.I. Novaya doktrina nalogovoy i byudzhetnoy sistemy Rossiyskoy Federacii v 2025 g.: kakie perspektivy ozhidayut uchastnikov v nalogovo-byudzhetnoy sfere? / A.I. Grigor'ev // Vestnik Moskovskogo universiteta MVD Rossii. 2025. № 3. S. 34–45.
7. Eremeeva. D. Kak biznesu rabotat' na AUSN v 2026 godu / D. Eremeeva // T-Biznes. Sekrety. 2026. URL: https://secrets.tbank.ru/buhgalteriya/ausn (data obrascheniya: 18.03.2026)
8. Kaplina, M.S. Ocenka izmeneniy zakonodatel'stva USN 2025–2026 godov: perspektivy i riski dlya malogo biznesa / M. S. Kaplina // Uchet i statistika. 2025. № 3. S. 131–141.
9. Karasova, N. AUSN — bezendeesnyy rezhim v 2026 godu: preimuschestva, nedostatki / N. Karasova // Glavbuh Assistent. 2026. URL: https://gba.business.ru/blog/ausn-bezehndehehsnyi-rezhim-na-2026-god-preimushchestva-nedostatki/(data obrascheniya: 18.03.2026)
10. Martynenko, Ya. AUSN v 2026 godu: stavki, limity, kto vprave primenyat', kak pereyti / Ya. Martynenko // Aktion Buhgalteriya. 2026. URL: https://www.26-2.ru/art/356977-ausn-stavki (data obrascheniya: 18.03.2026)
11. S 1 yanvarya 2026 goda k eksperimentu po AUSN prisoedinyatsya esche 16 regionov // Garant. 2026. URL: https://www.garant.ru/news/1926393 (data obrascheniya: 18.03.2026)
12. Smirnov, G.D. Metody optimizacii nalogovoy nagruzki cherez primenenie special'nyh nalogovyh rezhimov / G.D. Smirnov, D.M. Prokopenko, D.S. Korol'kova, V.A. Gerasimlyuk, A.D. Mal'nova, O.V. Popova // Vestnik evraziyskoy nauki. 2025. № 5S. S. 78–91.
13. Top–8 oshibok pri rabote na AUSN v 2026 godu i kak ih izbezhat' // Klerk. 2026. URL: https://www.klerk.ru/blogs/andromorg/682796 (data obrascheniya: 18.03.2026)
14. Orlova E.A. Analiz nalogovoy nagruzki predpriyatiy malogo i srednego biznesa v razreze sub'ektov RF / Orlova E.A., Suglobova S.A. // Russian Journal of Management. 2025. T. 13. № 10. S. 119-130.
15. Demina I.D. Social'no-ekologicheskie faktory v korporativnoy otchetnosti organizaciy APK: ocenka i obespechenie dostovernosti / Demina I.D., Dombrovskaya E.N., Gordova M., Suglobova S.A. // Ekonomika, trud, upravlenie v sel'skom hozyaystve. 2026. № 2 (133). S. 17-27.
