Simplified tax system and its development prospect in small businesses

The specific tax treatments for small businesses are considered in the scientific article. The global preferential taxation practice for small sized business entities is presented. Peculiarities of the simplified taxation system application in accordance with the Internal Revenue Code of Russian Fed...

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Bibliographic Details
Format: Article
Language:Russian
Published: Russian Academy of Entrepreneurship 2020-01-01
Series:Путеводитель предпринимателя
Subjects:
Online Access:https://www.pp-mag.ru/jour/article/view/841
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Summary:The specific tax treatments for small businesses are considered in the scientific article. The global preferential taxation practice for small sized business entities is presented. Peculiarities of the simplified taxation system application in accordance with the Internal Revenue Code of Russian Federation. The article represents economic policy of tax reforming conducted by the government and ways of it improvement.
ISSN:2073-9885
2687-136X