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COMPARATIVE CHARACTERISTICS OF THE MAIN ADVANTAGES AND DISADVANTAGES OF THE REFORM OF THE SINGLE TAX ON IMPUTED INCOME
Koren Andrey Vladimirivich1, Ghoulian Vahagn Araratovich2
1Vladivostok State University of Economics and Service, PhD in Economic Science, Assistant Professor of the Finance and Tax Department
2Vladivostok State University of Economics and Service, student of the Finance and Tax Department
1Vladivostok State University of Economics and Service, PhD in Economic Science, Assistant Professor of the Finance and Tax Department
2Vladivostok State University of Economics and Service, student of the Finance and Tax Department
Abstract
In the near future legislatures of our country are planning to hold a series of reforms in the economy in general and in particular the scope of taxation . Mainly focus on the total elimination of the tax system in the form of special tax regime of the single tax on imputed income. It is planned to replace the regime of patent tax system simplified and general tax systems. Definitely these changes will lead to more tax revenue. The author's opinion , the need for reform is related to the dynamic development of the world economy and the ever-increasing , on the background of events , financial needs and mechanisms of management. Take all appropriate bills scheduled for 2018.
Category: 08.00.00 Economics
Article reference:
Comparative characteristics of the main advantages and disadvantages of the reform of the single tax on imputed income // Modern scientific researches and innovations. 2014. № 5. P. 2 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2014/05/34551
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