Special tax regimes as a tool to support small and medium-sized businesses
Автор: Akhmedilova Kh.R.
Журнал: Экономика и социум @ekonomika-socium
Статья в выпуске: 1-1 (56), 2019 года.
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For the development of small and medium-sized enterprises, the state creates special conditions that allow to support small and medium-sized businesses. Currently, small and medium businesses, subject to compliance, are entitled to apply four of the five special tax regimes: a simplified tax system, a single tax on imputed income for certain types of activities, a patent system, a single agricultural tax. A comparative description of the tax regimes of small business is given. This article discusses special tax regimes.
Special tax regimes, simplified tax system, single tax on imputed income, patent system of taxation, single agricultural tax
Короткий адрес: https://sciup.org/140241282
IDR: 140241282
Список литературы Special tax regimes as a tool to support small and medium-sized businesses
- Tax Code of the Russian Federation /ATP Consultant Plus. -Access mode: http://www.consultant.ru (appeal date:.12.01.2019);
- Data on the forms of statistical tax reporting //Website of the Federal Tax Service of the Russian Federation . URL: https://www.nalog.ru/rn42/related_activities/statistics_and_analytics/forms/#t1 (access date: 12/01/2019)
- Special tax regimes as a tool to support small and medium-sized businesses Plotnikova OV -https://scienceforum.ru/2018/article/2018005335 (circulation date: 12.01.2019);
- E.G. Efimova, E.B. Pospelova Taxes and Taxation: Study Guide. -M.: MIIR, 2016. -121-155с
