Open AccessIMPACT OF FISCAL POLICY ON THE ACTIVITIES OF INDIVIDUAL ENTREPRENEURS
Author(s) -
Ravil Akhmadeev
Publication year - 2019
Publication title -
vestnik universiteta
Language(s) - English
Resource type - Journals
eISSN - 2686-8415
pISSN - 1816-4277
DOI - 10.26425/1816-4277-2019-9-106-111
Subject(s) - accounts payable , payment , order (exchange) , business , object (grammar) , tax deduction , tax policy , economics , public economics , actuarial science , finance , accounting , tax reform , state income tax , gross income , computer science , artificial intelligence
Statistics on the amount of individual entrepreneur (registered and stopping one’s financial-economic activity) have been investigated. Systematization of scientific – practical methods for formation of the concept “optimum taxing load” has been carried out. In order to equalize the tax burden for individual entrepreneurs, applying both the general tax regime and a special one in the form of a simplified tax system, it has been offered to harmonize the definition of the object of the insurance premiums taxation with the current single tax when choosing the object of taxation “income, after deduction of expenses incurred”. Since the fixed payment in terms of payment of insurance premiums is payable regardless of the actual conduct of its own business for the calendar year, this proposal will allow us proportionately fulfill tax obligations to the budget.