2018
DOI: 10.12737/article_5bcf57a64d0252.42896303
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Taxation of Subjects of Small Enterprise Within the Framework of Special Tax Regimes (On the Example of the Republic of Tatarstan)

Abstract: Taxation of small businesses is one of the key areas in the tax policy of the Russian Federation. To create favorable economic conditions for the functioning of small business entities, special tax regimes have been created to simplify their accounting and reporting system. The article deals with the practice of applying special tax regimes in the Republic of Tatarstan. It is revealed that the most popular regimes for small business entities in the republic are the simplified and patent taxation systems. The a… Show more

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