Open AccessTAXATION OF SUBJECTS OF SMALL ENTERPRISE WITHIN THE FRAMEWORK OF SPECIAL TAX REGIMES (ON THE EXAMPLE OF THE REPUBLIC OF TATARSTAN)
Author(s) -
Rashid Gilfanov,
Rashid Gilfanov,
А Х Евстафьева,
А Х Евстафьева
Publication year - 2018
Publication title -
vestnik kazanskogo gosudarstvennogo agrarnogo universiteta
Language(s) - English
Resource type - Journals
ISSN - 2073-0462
DOI - 10.12737/article_5bcf57a64d0252.42896303
Subject(s) - the republic , russian federation , business , double taxation , tax policy , key (lock) , economic policy , economics , economic system , public economics , tax reform , finance , computer science , philosophy , theology , computer security
Taxation of small businesses is one of the key areas in the tax policy of the Russian Federation. To create favorable economic conditions for the functioning of small business entities, special tax regimes have been created to simplify their accounting and reporting system. The article deals with the practice of applying special tax regimes in the Republic of Tatarstan. It is revealed that the most popular regimes for small business entities in the republic are the simplified and patent taxation systems. The advantages and disadvantages of the special tax regimes applied are noted.