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.

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Autores principales: O. Gavrilina, M. Surkova
Formato: article
Lenguaje:RU
Publicado: Publishing House of the State University of Management 2016
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Acceso en línea:https://doaj.org/article/647410f92eeb4cecb279e6cb40d8f0c1
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spelling oai:doaj.org-article:647410f92eeb4cecb279e6cb40d8f0c12021-12-03T07:43:16ZIMPUTED INCOME AS A SPECIAL TAX REGIME AND ITS PRACTICAL APPLICATION BY ENTREPRENEURS OF THE ULYANOVSK REGION1816-42772686-8415https://doaj.org/article/647410f92eeb4cecb279e6cb40d8f0c12016-05-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/270https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415In 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.O. GavrilinaM. SurkovaPublishing House of the State University of Managementarticleвмененный доходспециальный налоговый режим единого налога на вмененный доходснижение налогового бремениналоговая базамалый бизнеспредпринимательSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 5, Pp 126-129 (2016)
institution DOAJ
collection DOAJ
language RU
topic вмененный доход
специальный налоговый режим единого налога на вмененный доход
снижение налогового бремени
налоговая база
малый бизнес
предприниматель
Sociology (General)
HM401-1281
Economics as a science
HB71-74
spellingShingle вмененный доход
специальный налоговый режим единого налога на вмененный доход
снижение налогового бремени
налоговая база
малый бизнес
предприниматель
Sociology (General)
HM401-1281
Economics as a science
HB71-74
O. Gavrilina
M. Surkova
IMPUTED INCOME AS A SPECIAL TAX REGIME AND ITS PRACTICAL APPLICATION BY ENTREPRENEURS OF THE ULYANOVSK REGION
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.
format article
author O. Gavrilina
M. Surkova
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
publishDate 2016
url https://doaj.org/article/647410f92eeb4cecb279e6cb40d8f0c1
work_keys_str_mv AT ogavrilina imputedincomeasaspecialtaxregimeanditspracticalapplicationbyentrepreneursoftheulyanovskregion
AT msurkova imputedincomeasaspecialtaxregimeanditspracticalapplicationbyentrepreneursoftheulyanovskregion
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