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ANALYSIS OF TRENDS EFFICIENT USE OF THE SIMPLIFIED TAXATION SYSTEM

Chie Evgeniya Eduardovna1, Koren Andrey Vladimirovich2
1Vladivostok State University Economics and Service, student of the Department "Finances and taxes"
2Vladivostok State University Economics and Service, candidate of Science in Economics, Assistant Professor of the Department "Finance and Taxes"

Abstract
This article discusses the importance of applying the simplified tax system for small businesses, its role in the Russian economy. Describes in detail the advantages of preferential treatment and ways to select the object of taxation.

Keywords: a special tax regime, object of taxation, simplified tax system, small business


Category: 08.00.00 Economics

Article reference:
Analysis of trends efficient use of the simplified taxation system // Modern scientific researches and innovations. 2014. № 5. P. 2 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2014/05/34528

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