The present state of the taxation system in some types of entrepreneurial activity
Автор: Bogoviz A.V., Stroiteleva E.V.
Журнал: Вестник Алтайской академии экономики и права @vestnik-aael
Рубрика: Современная экономическая наука: теория и практика
Статья в выпуске: 1 (39), 2015 года.
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The article deals with the present state of taxation system in some types of entrepreneurial activity and using in patent system the ratio that is similar to correction ration of basic profit applied in a single taxation on implied earnings. These coefficients make the calculation more complex and deprive the tax treatment of its substance, based on the equality of tax payments for all individual entrepreneurs of the RF subjects. But as far as the prospect of patent system in small entrepreneurs taxation is concerned and a high potential in this field, the development of this tax system meets both Russia and the Altai Territory interests and provides for economic safety of the state and the region.
Taxation system, entrepreneurial activity, patent system, correction ration of basic profit, individual entrepreneurs, single tax on imputed earnings
Короткий адрес: https://sciup.org/142179178
IDR: 142179178