CURRENT TRENDS AND PROBLEMS OF APPLICATION OF THE AUTOMATED SIMPLIFIED TAXATION SYSTEM (AUSN) REGIME IN THE RUSSIAN FEDERATION

Aleksandr Suglobov; Andrey Minakov

doi:10.29039/2409-6024-2026-14-2-179-195

VAK Russia 5.2.1 UDC 336.051 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

7 more Collapse

CURRENT TRENDS AND PROBLEMS OF APPLICATION OF THE AUTOMATED SIMPLIFIED TAXATION SYSTEM (AUSN) REGIME IN THE RUSSIAN FEDERATION

Published in Russian Journal of Management · Volume 14, Issue 2 · Pages 179–195 · Rubric: Financial management

DOI: https://doi.org/10.29039/2409-6024-2026-14-2-179-195

Received: 19.03.2026 Accepted: 19.03.2026 Published: 26.03.2026

Authors

Aleksandr Suglobov

ORCID Scopus ResearcherID SPIN

Andrey Minakov

ORCID

Aleksandr Suglobov

Academic degree: doctor of economic sciences ; doctor of economic sciences

Science rang: professor

Financial University under the Government of the Russian Federation Professor · Department of Accounting, Analysis and Audit · Russian Federation · Москва

ORCID Scopus ResearcherID SPIN

Andrey Minakov

Academic degree: doctor of economic sciences

Science rang: professor

Moscow Regional Branch of the Moscow University of the Ministry of the Interior of Russia named after V.Ya. Kikotya Professor · Department of Economics and Accounting · Moscow

ORCID

ABSTRACT

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.

KEYWORDS

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.

This work is licensed under Creative Commons Attribution-NonCommercial 4.0 International

JATS XML

Chief editor

Aleksandr Suglobov

a_suglobov@mail.ru

Deputy Editor-in-chief

Aleksey S. Mindrin

Publishing editor

Nadezhda Troitskaya

nn2209@mail.ru +7(915)259-03-86

This work is licensed under Creative Commons Attribution-NonCommercial 4.0 International Creative Commons

GOST

Suglobov A. E., Minakov A. V. CURRENT TRENDS AND PROBLEMS OF APPLICATION OF THE AUTOMATED SIMPLIFIED TAXATION SYSTEM (AUSN) REGIME IN THE RUSSIAN FEDERATION // Russian Journal of Management. 2026. no. 2. pp. 179-195. DOI: https://doi.org/10.29039/2409-6024-2026-14-2-179-195. (Date of access 21.09.2026).

MLA

Aleksandr Suglobov, Minakov A. V.. "CURRENT TRENDS AND PROBLEMS OF APPLICATION OF THE AUTOMATED SIMPLIFIED TAXATION SYSTEM (AUSN) REGIME IN THE RUSSIAN FEDERATION." Russian Journal of Management 14.2 (2026): 179-195. DOI: https://doi.org/10.29039/2409-6024-2026-14-2-179-195.

APA

Suglobov A. E., Minakov A. V. (2026). CURRENT TRENDS AND PROBLEMS OF APPLICATION OF THE AUTOMATED SIMPLIFIED TAXATION SYSTEM (AUSN) REGIME IN THE RUSSIAN FEDERATION. Russian Journal of Management, 14(2), 179-195. https://doi.org/10.29039/2409-6024-2026-14-2-179-195

Chicago

Aleksandr Suglobov, Minakov A. V.. "CURRENT TRENDS AND PROBLEMS OF APPLICATION OF THE AUTOMATED SIMPLIFIED TAXATION SYSTEM (AUSN) REGIME IN THE RUSSIAN FEDERATION." Russian Journal of Management 14, no. 2 (2026): 179-195. https://doi.org/10.29039/2409-6024-2026-14-2-179-195.

WIKI

{{cite journal | author = Suglobov A. E., Minakov A. V. | title = CURRENT TRENDS AND PROBLEMS OF APPLICATION OF THE AUTOMATED SIMPLIFIED TAXATION SYSTEM (AUSN) REGIME IN THE RUSSIAN FEDERATION | journal = Russian Journal of Management | year = 2026 | volume = 14 | issue = 2 | pages = 179-195 | doi = 10.29039/2409-6024-2026-14-2-179-195 }}

Copy

Export: BibTeX EndNote RefMan RusMARC

CURRENT TRENDS AND PROBLEMS OF APPLICATION OF THE AUTOMATED SIMPLIFIED TAXATION SYSTEM (AUSN) REGIME IN THE RUSSIAN FEDERATION

Confirmation