Special tax regimes for Small Businesses: Problems of choosing the optimal tax Burden

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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Bibliographic Details
Main Authors: G. S. Klychova, Zh. G. Leontieva, E. N. Fakhretdinova, E. V. Zaugarova, I. M. Faizullin
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2023-10-01
Series:Учёт. Анализ. Аудит
Subjects:
tax regime
small business
special taxation regimes
tax burden
Online Access:https://accounting.fa.ru/jour/article/view/555
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