The review evaluates contemporary strategies in developing multi-target drugs for neurodegenerative diseases based on sulfonic acid derivatives and heterocyclic compounds. Special emphasis is placed on taurine and homotaurine as promising pharmacophores with a broad spectrum of biological activities, including antioxidant, anti-inflammatory, anti-apoptotic, and neuromodulatory effects. Data from both experimental and clinical trials are evaluated, indicating that these agents effectively target critical pathways in the pathogenesis of Alzheimer’s disease, Parkinson’s disease, ischemic brain damage, and other disorders of the central nervous system. The underlying molecular mechanisms of their action are reviewed, including the regulation of GABAergic transmission, attenuation of neuroinflammation, inhibition of beta-amyloid aggregation, and preservation of neuronal survival under oxidative stress. Information on the neuropharmacological potential of pyridine, pyrimidine, and uracil derivatives is also presented, highlighting their capacity to act as multi-target agents through interactions with diverse molecular targets. The prospects of creating hybrid molecules that combine the properties of aminosulfonic acids and heterocyclic fragments to enhance the efficacy, selectivity, and pharmacokinetic profiles of neuroprotective agents are discussed. The conclusion is made about the high prospects of this field for development of novel therapeutic agents capable of simultaneously targeting multiple pathogenetic mechanisms of neurodegenerative diseases.