The system of taxation of individual entrepreneurs in the Republic of Belarus

Автор: Lopushko Y.D., Lichevskaya M.S., Kononchuk I.A.

Журнал: Экономика и социум @ekonomika-socium

Статья в выпуске: 4 (47), 2018 года.

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The article deals with the system of taxation of individual entrepreneurs in the Republic of Belarus. The data on the number of individual entrepreneurs using OSN, USN, EN, as well as data on the volume of tax payments paid by them. The tax burden on individual entrepreneurs by types of economic activity is calculated. The problems of taxation system of individual entrepreneurs in the Republic of Belarus are revealed and the ways of their solution are offered.

Tax system of the republic of belarus, individual entrepreneurs, general system of taxation, simplified system of taxation, single tax, tax payments, tax burden

Короткий адрес: https://sciup.org/140236516

IDR: 140236516

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