INNOVATIONS OF SPECIAL TAX REGIMES FOR SMALL BUSINESS IN 2017. TRANSITION OF INSURANCE PREMIUMS TO TAX AUTHORITIES
Small business, contributing to the creation of new jobs, and performs a number of important socio-economic tasks, therefore, for its development and support in economically developed countries used different systems of tax exemptions, simplification of accounting and filing of tax reports. The arti...
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Publishing House of the State University of Management
2017
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oai:doaj.org-article:f8dfd4256df54ba1893f9ac12bce35172021-12-03T07:43:23ZINNOVATIONS OF SPECIAL TAX REGIMES FOR SMALL BUSINESS IN 2017. TRANSITION OF INSURANCE PREMIUMS TO TAX AUTHORITIES1816-42772686-8415https://doaj.org/article/f8dfd4256df54ba1893f9ac12bce35172017-09-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/804https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415Small business, contributing to the creation of new jobs, and performs a number of important socio-economic tasks, therefore, for its development and support in economically developed countries used different systems of tax exemptions, simplification of accounting and filing of tax reports. The article examines changes from 2017 in special tax regimes for small business entities related to the conditions of their application. The features of taxation of insurance contributions for compulsory pension, social and medical insurance for small businesses. Special attention is paid to analysis of problems encountered by taxpayers in connection with the innovations.A. LukashevichPublishing House of the State University of Managementarticlesmall businessindividual entrepreneursgovernment supporttax lawstaxationsingle taxinsurance paymentsinnovationSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 9, Pp 45-50 (2017) |
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small business individual entrepreneurs government support tax laws taxation single tax insurance payments innovation Sociology (General) HM401-1281 Economics as a science HB71-74 |
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small business individual entrepreneurs government support tax laws taxation single tax insurance payments innovation Sociology (General) HM401-1281 Economics as a science HB71-74 A. Lukashevich INNOVATIONS OF SPECIAL TAX REGIMES FOR SMALL BUSINESS IN 2017. TRANSITION OF INSURANCE PREMIUMS TO TAX AUTHORITIES |
description |
Small business, contributing to the creation of new jobs, and performs a number of important socio-economic tasks, therefore, for its development and support in economically developed countries used different systems of tax exemptions, simplification of accounting and filing of tax reports. The article examines changes from 2017 in special tax regimes for small business entities related to the conditions of their application. The features of taxation of insurance contributions for compulsory pension, social and medical insurance for small businesses. Special attention is paid to analysis of problems encountered by taxpayers in connection with the innovations. |
format |
article |
author |
A. Lukashevich |
author_facet |
A. Lukashevich |
author_sort |
A. Lukashevich |
title |
INNOVATIONS OF SPECIAL TAX REGIMES FOR SMALL BUSINESS IN 2017. TRANSITION OF INSURANCE PREMIUMS TO TAX AUTHORITIES |
title_short |
INNOVATIONS OF SPECIAL TAX REGIMES FOR SMALL BUSINESS IN 2017. TRANSITION OF INSURANCE PREMIUMS TO TAX AUTHORITIES |
title_full |
INNOVATIONS OF SPECIAL TAX REGIMES FOR SMALL BUSINESS IN 2017. TRANSITION OF INSURANCE PREMIUMS TO TAX AUTHORITIES |
title_fullStr |
INNOVATIONS OF SPECIAL TAX REGIMES FOR SMALL BUSINESS IN 2017. TRANSITION OF INSURANCE PREMIUMS TO TAX AUTHORITIES |
title_full_unstemmed |
INNOVATIONS OF SPECIAL TAX REGIMES FOR SMALL BUSINESS IN 2017. TRANSITION OF INSURANCE PREMIUMS TO TAX AUTHORITIES |
title_sort |
innovations of special tax regimes for small business in 2017. transition of insurance premiums to tax authorities |
publisher |
Publishing House of the State University of Management |
publishDate |
2017 |
url |
https://doaj.org/article/f8dfd4256df54ba1893f9ac12bce3517 |
work_keys_str_mv |
AT alukashevich innovationsofspecialtaxregimesforsmallbusinessin2017transitionofinsurancepremiumstotaxauthorities |
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1718373668707368960 |