STII and STS: choice at the macro level

The article discusses the basic principles of the tax system in the context of the application of the simplified tax system and mechanisms of STII and STS. Identifies the economic features of the application of each of these schemes, both separately and jointly for different types of business activities. At the end of the article the feasibility of separate application of the simplified taxation system and the single tax on imputed income, or their combination in the activities of an organization.