RECENT CHANGES TO TAX ADMINISTRATION OF ACTIVITY OF INDIVIDUAL ENTREPRENEURS IN 2014
Journal: Science and world (Vol.2, No. 8)Publication Date: 2014-04-18
Authors : Polyakova V.M.;
Page : 46-49
Keywords : individual entrepreneurs; tax payment; tax offenses; tax control; value added tax; income tax; special taxation treatment.;
Abstract
The most important changes of provisions of the Tax Code of the Russian Federation, connected with some aspects of tax administration of activity of the individual entrepreneurs, come into effect since 2014 are considered in the article. Tendencies of the tax policy carried out by the state concerning specified category of taxpayers are analyzed
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