The research is based on the hypothesis that different special tax regimes have non-identical impact on the level of entrepreneurial activity. Special tax regimes, combined with the actual conditions of individual entrepreneurs, as well as a variety of contributing factors can form a special business environment, which in varying degrees, is suitable for business purposes, varying in the range of extremely unfavorable to very favorable. On the basis of empirical data on special tax regimes established influence, as well as its strength, on the level of entrepreneurial activity in the private business sector in Russia.