On the simplified tax system
Автор: Payzualev M.P.
Журнал: Международный журнал гуманитарных и естественных наук @intjournal
Рубрика: Экономические науки
Статья в выпуске: 12-4 (51), 2020 года.
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The article discusses the special tax regime for small businesses-the simplified tax system (STS). Conclusions are drawn about the pros and cons of using the STS for entrepreneurs. The regulatory function of the STS, which is an effective source of budget revenues, is emphasized. The use of the STS allows SMEs to minimize the tax burden and simplify accounting and reporting.
Simplified taxation system, small business, object of taxation, tax regime, reporting, rate
Короткий адрес: https://sciup.org/170187282
IDR: 170187282 | DOI: 10.24411/2500-1000-2020-11531
