IMPUTED INCOME AS A SPECIAL TAX REGIME AND ITS PRACTICAL APPLICATION BY ENTREPRENEURS OF THE ULYANOVSK REGION
In the article, the role, purpose and place of the taxation system in the form of unified tax on imputed income for certain types of activities as a special tax regime. Reviewed statistics on imputed income in the Ulyanovsk region and the developed measures on optimization of taxation.
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | Russian |
| Published: |
Publishing House of the State University of Management
2019-02-01
|
| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://guuvest.elpub.ru/jour/article/view/270 |
| id |
doaj-8186b154bd724a03a8cf032e1b5ad6ae |
|---|---|
| record_format |
Article |
| spelling |
doaj-8186b154bd724a03a8cf032e1b5ad6ae2020-11-25T02:05:45ZrusPublishing House of the State University of ManagementВестник университета1816-42772019-02-0105126129270IMPUTED INCOME AS A SPECIAL TAX REGIME AND ITS PRACTICAL APPLICATION BY ENTREPRENEURS OF THE ULYANOVSK REGIONO. Gavrilina0M. Surkova1ФГБОУ ВО «Российская академия народного хозяйства и государственной службы при Президенте РФ», филиал в г. УльяновскеФГБОУ ВО «Российская академия народного хозяйства и государственной службы при Президенте РФ», филиал в г. УльяновскеIn the article, the role, purpose and place of the taxation system in the form of unified tax on imputed income for certain types of activities as a special tax regime. Reviewed statistics on imputed income in the Ulyanovsk region and the developed measures on optimization of taxation.https://guuvest.elpub.ru/jour/article/view/270вмененный доходспециальный налоговый режим единого налога на вмененный доходснижение налогового бремениналоговая базамалый бизнеспредприниматель |
| collection |
DOAJ |
| language |
Russian |
| format |
Article |
| sources |
DOAJ |
| author |
O. Gavrilina M. Surkova |
| spellingShingle |
O. Gavrilina M. Surkova IMPUTED INCOME AS A SPECIAL TAX REGIME AND ITS PRACTICAL APPLICATION BY ENTREPRENEURS OF THE ULYANOVSK REGION Вестник университета вмененный доход специальный налоговый режим единого налога на вмененный доход снижение налогового бремени налоговая база малый бизнес предприниматель |
| author_facet |
O. Gavrilina M. Surkova |
| author_sort |
O. Gavrilina |
| title |
IMPUTED INCOME AS A SPECIAL TAX REGIME AND ITS PRACTICAL APPLICATION BY ENTREPRENEURS OF THE ULYANOVSK REGION |
| title_short |
IMPUTED INCOME AS A SPECIAL TAX REGIME AND ITS PRACTICAL APPLICATION BY ENTREPRENEURS OF THE ULYANOVSK REGION |
| title_full |
IMPUTED INCOME AS A SPECIAL TAX REGIME AND ITS PRACTICAL APPLICATION BY ENTREPRENEURS OF THE ULYANOVSK REGION |
| title_fullStr |
IMPUTED INCOME AS A SPECIAL TAX REGIME AND ITS PRACTICAL APPLICATION BY ENTREPRENEURS OF THE ULYANOVSK REGION |
| title_full_unstemmed |
IMPUTED INCOME AS A SPECIAL TAX REGIME AND ITS PRACTICAL APPLICATION BY ENTREPRENEURS OF THE ULYANOVSK REGION |
| title_sort |
imputed income as a special tax regime and its practical application by entrepreneurs of the ulyanovsk region |
| publisher |
Publishing House of the State University of Management |
| series |
Вестник университета |
| issn |
1816-4277 |
| publishDate |
2019-02-01 |
| description |
In the article, the role, purpose and place of the taxation system in the form of unified tax on imputed income for certain types of activities as a special tax regime. Reviewed statistics on imputed income in the Ulyanovsk region and the developed measures on optimization of taxation. |
| topic |
вмененный доход специальный налоговый режим единого налога на вмененный доход снижение налогового бремени налоговая база малый бизнес предприниматель |
| url |
https://guuvest.elpub.ru/jour/article/view/270 |
| work_keys_str_mv |
AT ogavrilina imputedincomeasaspecialtaxregimeanditspracticalapplicationbyentrepreneursoftheulyanovskregion AT msurkova imputedincomeasaspecialtaxregimeanditspracticalapplicationbyentrepreneursoftheulyanovskregion |
| _version_ |
1724937160359936000 |