Open AccessA Legal Definition of Entrepreneurial Activities for Taxation Purposes: Problem Setting
Author(s) -
Anna A. Kopina,
AUTHOR_ID
Publication year - 2021
Publication title -
finansovoe pravo
Language(s) - English
Resource type - Journals
ISSN - 1813-1220
DOI - 10.18572/1813-1220-2021-1-21-27
Subject(s) - legislation , coercion (linguistics) , business , state (computer science) , law and economics , public economics , tax law , economics , double taxation , law , political science , computer science , linguistics , philosophy , algorithm
The definition of entrepreneurial activity is not contained in the legislation on taxes and fees, but it is used to distinguish categories of individuals taxpayers, which affects the procedure for fulfilling tax obligations, implementing measures of state coercion, support, etc. In this regard, it seems necessary to outline the problematic aspects of the application of the definition of entrepreneurial activity in tax relations.