Development of taxation of small businesses in the special tax regimes

Authors
  • Ilchenko V.V.

    Vladivostok State University of Economics and Service
    Vladivostok. Russia

  • Soboleva O.A.

    Vladivostok State University of Economics and Service
    Vladivostok. Russia

Abstract

Russian tax legislation provides for special tax treatments, which set special procedures for calculation and payment of some taxes, particularly for small businesses. Special tax treatments are important elements of the tax system, providing a stimulating effect on business activity. It’s effect on specific groups of taxpayers by significantly reducing the number of tax payments. This paper investigates trends in the development of special tax regimes in the Russian Federation.

Keywords: special tax regimes, simplified tax system, tax system in a single tax on imputed income, the patent system of taxation, the direction of the tax system.

Files
pdf 2012-1-12 Ильченко Соболева 178 кБ