IMPACT OF FISCAL POLICY ON THE ACTIVITIES OF INDIVIDUAL ENTREPRENEURS

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 i...

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Autor principal:	R. G. Akhmadeev
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2019
Materias:	tax policy individual entrepreneurs simplified tax system insurance premiums personal income tax tax burden tax optimization economics small business entities Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/7d7ebcf05d62442993f525e106673486
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spelling	oai:doaj.org-article:7d7ebcf05d62442993f525e1066734862021-12-03T07:43:30ZIMPACT OF FISCAL POLICY ON THE ACTIVITIES OF INDIVIDUAL ENTREPRENEURS1816-42772686-841510.26425/1816-4277-2019-9-106-111https://doaj.org/article/7d7ebcf05d62442993f525e1066734862019-10-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/1720https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415Statistics 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.R. G. AkhmadeevPublishing House of the State University of Managementarticletax policyindividual entrepreneurssimplified tax systeminsurance premiumspersonal income taxtax burdentax optimizationeconomicssmall business entitiesSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 9, Pp 106-111 (2019)
institution	DOAJ
collection	DOAJ
language	RU
topic	tax policy individual entrepreneurs simplified tax system insurance premiums personal income tax tax burden tax optimization economics small business entities Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	tax policy individual entrepreneurs simplified tax system insurance premiums personal income tax tax burden tax optimization economics small business entities Sociology (General) HM401-1281 Economics as a science HB71-74 R. G. Akhmadeev IMPACT OF FISCAL POLICY ON THE ACTIVITIES OF INDIVIDUAL ENTREPRENEURS
description	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.
format	article
author	R. G. Akhmadeev
author_facet	R. G. Akhmadeev
author_sort	R. G. Akhmadeev
title	IMPACT OF FISCAL POLICY ON THE ACTIVITIES OF INDIVIDUAL ENTREPRENEURS
title_short	IMPACT OF FISCAL POLICY ON THE ACTIVITIES OF INDIVIDUAL ENTREPRENEURS
title_full	IMPACT OF FISCAL POLICY ON THE ACTIVITIES OF INDIVIDUAL ENTREPRENEURS
title_fullStr	IMPACT OF FISCAL POLICY ON THE ACTIVITIES OF INDIVIDUAL ENTREPRENEURS
title_full_unstemmed	IMPACT OF FISCAL POLICY ON THE ACTIVITIES OF INDIVIDUAL ENTREPRENEURS
title_sort	impact of fiscal policy on the activities of individual entrepreneurs
publisher	Publishing House of the State University of Management
publishDate	2019
url	https://doaj.org/article/7d7ebcf05d62442993f525e106673486
work_keys_str_mv	AT rgakhmadeev impactoffiscalpolicyontheactivitiesofindividualentrepreneurs
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IMPACT OF FISCAL POLICY ON THE ACTIVITIES OF INDIVIDUAL ENTREPRENEURS

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