The System of Taxation of Individual Entrepreneurs in the New Realities of Industrialization and Digitalization
The topic discussed in this article is current today, since the material contained in it is collected taking into account all the latest amendments to the tax code of the Russian Federation and some federal laws. The article can be a reference material for individual entrepreneurs who are faced with...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
EDP Sciences
2021-01-01
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| Series: | SHS Web of Conferences |
| Online Access: | https://www.shs-conferences.org/articles/shsconf/pdf/2021/04/shsconf_nid2020_02015.pdf |
| _version_ | 1818959371512578048 |
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| author | Kosheleva Natalia Kosheleva Anastasia |
| author_facet | Kosheleva Natalia Kosheleva Anastasia |
| author_sort | Kosheleva Natalia |
| collection | DOAJ |
| description | The topic discussed in this article is current today, since the material contained in it is collected taking into account all the latest amendments to the tax code of the Russian Federation and some federal laws. The article can be a reference material for individual entrepreneurs who are faced with the problem of choosing a tax regime, or for those who want to get acquainted with the latest innovations of the tax code. The nuances of individual entrepreneur taxation in 2020-2021 are considered. Comparative analysis of different tax systems of individual entrepreneur is given, and advantages and disadvantages of each of them are revealed. Examples of calculations of the value of tax or contribution for an individual entrepreneur are given |
| first_indexed | 2024-12-20T11:40:35Z |
| format | Article |
| id | doaj.art-0084bf4e2a8d47678f539f461d7cd5b4 |
| institution | Directory Open Access Journal |
| issn | 2261-2424 |
| language | English |
| last_indexed | 2024-12-20T11:40:35Z |
| publishDate | 2021-01-01 |
| publisher | EDP Sciences |
| record_format | Article |
| series | SHS Web of Conferences |
| spelling | doaj.art-0084bf4e2a8d47678f539f461d7cd5b42022-12-21T19:42:00ZengEDP SciencesSHS Web of Conferences2261-24242021-01-01930201510.1051/shsconf/20219302015shsconf_nid2020_02015The System of Taxation of Individual Entrepreneurs in the New Realities of Industrialization and DigitalizationKosheleva Natalia0Kosheleva Anastasia1Togliatti State UniversityNational Research University of the Higher School of EconomicsThe topic discussed in this article is current today, since the material contained in it is collected taking into account all the latest amendments to the tax code of the Russian Federation and some federal laws. The article can be a reference material for individual entrepreneurs who are faced with the problem of choosing a tax regime, or for those who want to get acquainted with the latest innovations of the tax code. The nuances of individual entrepreneur taxation in 2020-2021 are considered. Comparative analysis of different tax systems of individual entrepreneur is given, and advantages and disadvantages of each of them are revealed. Examples of calculations of the value of tax or contribution for an individual entrepreneur are givenhttps://www.shs-conferences.org/articles/shsconf/pdf/2021/04/shsconf_nid2020_02015.pdf |
| spellingShingle | Kosheleva Natalia Kosheleva Anastasia The System of Taxation of Individual Entrepreneurs in the New Realities of Industrialization and Digitalization SHS Web of Conferences |
| title | The System of Taxation of Individual Entrepreneurs in the New Realities of Industrialization and Digitalization |
| title_full | The System of Taxation of Individual Entrepreneurs in the New Realities of Industrialization and Digitalization |
| title_fullStr | The System of Taxation of Individual Entrepreneurs in the New Realities of Industrialization and Digitalization |
| title_full_unstemmed | The System of Taxation of Individual Entrepreneurs in the New Realities of Industrialization and Digitalization |
| title_short | The System of Taxation of Individual Entrepreneurs in the New Realities of Industrialization and Digitalization |
| title_sort | system of taxation of individual entrepreneurs in the new realities of industrialization and digitalization |
| url | https://www.shs-conferences.org/articles/shsconf/pdf/2021/04/shsconf_nid2020_02015.pdf |
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