Special tax regimes for Small Businesses: Problems of choosing the optimal tax Burden
In accordance with the norms of Russian legislation, taxpayers by default fall under the general taxation system. Developing financial and economic activities, commercial enterprises may apply various tax regimes: transition, for example, to the simplified taxation system (STS), unified agricultural...
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| Main Authors: | , , , , |
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| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2023-10-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/555 |
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