Special tax regimes for Small Businesses: Problems of choosing the optimal tax Burden

In accordance with the norms of Russian legislation, taxpayers by default fall under the general taxation system. Developing financial and economic activities, commercial enterprises may apply various tax regimes: transition, for example, to the simplified taxation system (STS), unified agricultural...

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Principais autores:	G. S. Klychova, Zh. G. Leontieva, E. N. Fakhretdinova, E. V. Zaugarova, I. M. Faizullin
Formato:	Artigo
Idioma:	Russo
Publicado em:	Government of Russian Federation, Financial University 2023-10-01
Colecção:	Учёт. Анализ. Аудит
Assuntos:	tax regime small business special taxation regimes tax burden
Acesso em linha:	https://accounting.fa.ru/jour/article/view/555
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