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ACCOUNTING IN THE APPLICATION OF THE SINGLE TAX ON IMPUTED INCOME: PROBLEMS AND PROSPECTS
Gorkin Alexander Ilyich1, Ikonnikova Olga Vladimirovna2, Boas Irina Lvovna3
1Northern (Arctic) Federal University named after M.V. Lomonosov, PhD in Agricultural Science, associate professor of Accounting and Auditing Department
2Northern (Arctic) Federal University named after M.V. Lomonosov, PhD in Economics, associate professor of Accounting and Auditing Department
3Northern (Arctic) Federal University named after M.V. Lomonosov, senior Lecturer of Accounting and Auditing Department
1Northern (Arctic) Federal University named after M.V. Lomonosov, PhD in Agricultural Science, associate professor of Accounting and Auditing Department
2Northern (Arctic) Federal University named after M.V. Lomonosov, PhD in Economics, associate professor of Accounting and Auditing Department
3Northern (Arctic) Federal University named after M.V. Lomonosov, senior Lecturer of Accounting and Auditing Department
Abstract
One way to support small businesses is easing the tax burden of small businesses and individual entrepreneurs, which is expressed, in particular, the possibility of the application of special tax regimes, one of which is a single tax on imputed income. This article discusses the advantages and disadvantages of this system of taxation.
Category: 08.00.00 Economics
Article reference:
Accounting in the application of the single tax on imputed income: problems and prospects // Modern scientific researches and innovations. 2014. № 12. P. 2 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2014/12/42196
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