On the directions of improving the legal mechanism of the professional income tax

Subject. The article examines the practice of applying a special tax regime "Tax on professional income". The authors have identified four directions of optimizing and improving the functioning of the tax on professional income regime: increasing the attractiveness of the tax on profession...

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Bibliographic Details
Main Authors: K. A. Ponomareva, A. A. Batarin, N. G. Vishnevskaya
Format: Article
Language:Russian
Published: Dostoevsky Omsk State University 2024-12-01
Series:Правоприменение
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Online Access:https://enforcement.omsu.ru/jour/article/view/1000
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