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SIMPLIFIED TAX SYSTEM AS AN INSTRUMENT FOR DEVELOPMENT OF SMALL BUSINESS
Journal: Theoretical & Applied Science (Vol.27, No. 07)Publication Date: 2015-07-30
Authors : Maria Vladimirovna Nikolaeva;
Page : 82-86
Keywords : budget revenue; small business; small entrepreneurship; taxation; special tax regimes; simplified tax system;
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Abstract
The article discusses the features and characteristics of the simplified taxation system. Based on the data of the Federal Tax Service, the dynamics of income from taxpayers who use the simplified system of taxation in the Kaluga and Tula regions was analyzed.
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Last modified: 2015-08-06 19:19:15