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On the directions of improving the legal mechanism of the professional income tax

Subject. The article examines the practice of applying a special tax regime "Tax on professional income". The authors have identified four directions of optimizing and improving the functioning of the tax on professional income regime: increasing the attractiveness of the tax on professional income,...

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Hlavní autoři: K. A. Ponomareva, A. A. Batarin, N. G. Vishnevskaya
Médium: Artigo
Jazyk:Russo
Vydáno: Dostoevsky Omsk State University 2024-12-01
Edice:Правоприменение
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On-line přístup:https://enforcement.omsu.ru/jour/article/view/1000
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