Advantages and disadvantages of the taxation patent system
Автор: Varnakova Galina Fedorovna, Makarova Svetlana Tikhonovna
Журнал: Поволжский педагогический поиск @journal-ppp-ulspu
Рубрика: Экономика и менеджмент
Статья в выпуске: 3 (5), 2013 года.
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This article discusses the peculiarities of the taxation patent system (TPS), which took effect since January 1, 2013. The article compares TPS with the patent-based Simplified Tax System (STS) and Single Tax on Imputed Income (STII).
Small business, special tax regimes, taxation patent system
Короткий адрес: https://sciup.org/14219264
IDR: 14219264
Статья научная
