Adaptation of households and small and medium-sized businesses to changes in the tax sphere

This article analyzes the adaptation of economic agents (households, small and medium-sized enterprises) to tax reforms. Tax adaptation is considered as a complex interplay between participants in tax legal relations and their actions, which determine the tax and business strategies of small businesses and individuals. An anaself-employed and individual entrepreneurs to budget formation. Key issues are identified: information asymmetry, rising transaction costs of adaptation, and a divergence in agents' strategic behavior toward legal evasion and shadow activity. Proposals for addressing these issues are formulated, aimed at improving the effectiveness of tax changes and reducing the costs of adaptation.lysis of data for the period 2021–2024 revealed the limited contribution of the self-employed and individual entrepreneurs to budget formation. Key issues are identified: information asymmetry, rising transaction costs of adaptation, and a divergence in agents' strategic behavior toward legal evasion and shadow activity. Proposals for addressing these issues are formulated, aimed at improving the effectiveness of tax changes and reducing the costs of adaptation.