Abstract: the article discusses the possibility of applying the simplified tax system, changes in the application of the regime in 2020. In the context of the development of crisis phenomena that are caused by the global crisis, overproduction and the tasks of state development. The authors show that the possibility of developing individual tools to improve solvency in the application of the STS can be based on subsidized and other forms of entrepreneurial activity. The authors show that the application of this category of structural changes in the STS can be considered not only in the framework of improving tax reform, but also the formation of new principles for filling budget forms and standards of tax administration. Every entrepreneur who works on the STS system can participate in the development of standards for administration and the formation of a support system, which in most cases affects small businesses and forms the possibility of their institutional development. The structural feature of the STS determines the order and forms of its application, as well as determines the general order of development and formation of tax payments. As part of the work, it is noted that the use of more effective forms of tax revenue administration allows expanding investment programs at the level of municipal authorities, determines the general structure of obtaining acceptable limits for the use of STS .The authors did not consider the aspect of the formation of mechanisms for blurring economic entities to form a more rational use of the STS. First of all, the article provides a forecast of the need for a standardized approach to the use of the STS methodology on objects of various scales. The article mainly uses a predictive mechanism.
Keywords: taxation, small businesses, microenterprises, income, expenses, simplified taxation regime, 2020, STS, personal income tax