Improvement of special taxation regimes for individual entrepreneurs and self-employed citizens.
https://doi.org/10.29030/2309-2076-2023-16-1-138-147
Abstract
The article is devoted to topical issues of the application of special taxation regimes for individual entrepreneurs and self-employed citizens. A detailed comparative analysis of the use of these regimes in business activities has been carried out. Based on the analysis, specific recommendations have been developed to improve legislation in the field of taxation of entrepreneurs and self-employed citizens and the practice of its application.
About the Authors
A. A. Chebotareva
Russian University of Transport (RUT MIIT)
Russian Federation
Russian Federation
Anna A. Chebotareva - doctor of law sciences, associate professor, head of the Department «Legal support of public administration and economics»
E. I. Danilina
Russian University of Transport (RUT MIIT)
Russian Federation
Russian Federation
Elena I. Danilina - doctor of economic sciences, professor of the Department «Legal support of public administration and economics»
References
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2. Boricheva M.S. Modern problems of application of the simplified taxation system. Collection of scientific papers of Russian universities «Problems of economics, finance and production management». 2017;(40):33-35. (In Russ.).
3. Ershova I.V., Aganina R.N., Kozina E.A. Business law. Legal support of business. Moscow : Prospect, 2020. (In Russ.).
4. Tax Code of the Russian Federation : at 2 h. H. 2. URL: http://www.consultant.ru/document/cons_doc_LAW_28165. (In Russ.).
5. On conducting an experiment to establish a special tax regime «Tax on professional income»: Federal Law No. 422-FZ of 27.11.2018. URL: https://www.consultant.ru/document/cons_doc_LAW_311977. (In Russ.).
Review
For citations:
Chebotareva A.A., Danilina E.I. Improvement of special taxation regimes for individual entrepreneurs and self-employed citizens. Economic Systems. 2023;16(1):138-147. (In Russ.) https://doi.org/10.29030/2309-2076-2023-16-1-138-147
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