INNOVATIONS OF SPECIAL TAX REGIMES FOR SMALL BUSINESS IN 2017. TRANSITION OF INSURANCE PREMIUMS TO TAX AUTHORITIES
Small business, contributing to the creation of new jobs, and performs a number of important socio-economic tasks, therefore, for its development and support in economically developed countries used different systems of tax exemptions, simplification of accounting and filing of tax reports. The arti...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2019-02-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://guuvest.elpub.ru/jour/article/view/804 |
| _version_ | 1797969182096097280 |
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| author | A. Lukashevich |
| author_facet | A. Lukashevich |
| author_sort | A. Lukashevich |
| collection | DOAJ |
| description | Small business, contributing to the creation of new jobs, and performs a number of important socio-economic tasks, therefore, for its development and support in economically developed countries used different systems of tax exemptions, simplification of accounting and filing of tax reports. The article examines changes from 2017 in special tax regimes for small business entities related to the conditions of their application. The features of taxation of insurance contributions for compulsory pension, social and medical insurance for small businesses. Special attention is paid to analysis of problems encountered by taxpayers in connection with the innovations. |
| first_indexed | 2024-04-11T02:58:09Z |
| format | Article |
| id | doaj.art-2800a3c016c8410eb60932d981bcc0ce |
| institution | Directory Open Access Journal |
| issn | 1816-4277 |
| language | English |
| last_indexed | 2024-04-11T02:58:09Z |
| publishDate | 2019-02-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj.art-2800a3c016c8410eb60932d981bcc0ce2023-01-02T14:31:40ZengPublishing House of the State University of ManagementВестник университета1816-42772019-02-01094550804INNOVATIONS OF SPECIAL TAX REGIMES FOR SMALL BUSINESS IN 2017. TRANSITION OF INSURANCE PREMIUMS TO TAX AUTHORITIESA. Lukashevich0ФГБОУ ВО «Российский экономический университет им. Г.В. Плеханова»Small business, contributing to the creation of new jobs, and performs a number of important socio-economic tasks, therefore, for its development and support in economically developed countries used different systems of tax exemptions, simplification of accounting and filing of tax reports. The article examines changes from 2017 in special tax regimes for small business entities related to the conditions of their application. The features of taxation of insurance contributions for compulsory pension, social and medical insurance for small businesses. Special attention is paid to analysis of problems encountered by taxpayers in connection with the innovations.https://guuvest.elpub.ru/jour/article/view/804small businessindividual entrepreneursgovernment supporttax lawstaxationsingle taxinsurance paymentsinnovation |
| spellingShingle | A. Lukashevich INNOVATIONS OF SPECIAL TAX REGIMES FOR SMALL BUSINESS IN 2017. TRANSITION OF INSURANCE PREMIUMS TO TAX AUTHORITIES Вестник университета small business individual entrepreneurs government support tax laws taxation single tax insurance payments innovation |
| title | INNOVATIONS OF SPECIAL TAX REGIMES FOR SMALL BUSINESS IN 2017. TRANSITION OF INSURANCE PREMIUMS TO TAX AUTHORITIES |
| title_full | INNOVATIONS OF SPECIAL TAX REGIMES FOR SMALL BUSINESS IN 2017. TRANSITION OF INSURANCE PREMIUMS TO TAX AUTHORITIES |
| title_fullStr | INNOVATIONS OF SPECIAL TAX REGIMES FOR SMALL BUSINESS IN 2017. TRANSITION OF INSURANCE PREMIUMS TO TAX AUTHORITIES |
| title_full_unstemmed | INNOVATIONS OF SPECIAL TAX REGIMES FOR SMALL BUSINESS IN 2017. TRANSITION OF INSURANCE PREMIUMS TO TAX AUTHORITIES |
| title_short | INNOVATIONS OF SPECIAL TAX REGIMES FOR SMALL BUSINESS IN 2017. TRANSITION OF INSURANCE PREMIUMS TO TAX AUTHORITIES |
| title_sort | innovations of special tax regimes for small business in 2017 transition of insurance premiums to tax authorities |
| topic | small business individual entrepreneurs government support tax laws taxation single tax insurance payments innovation |
| url | https://guuvest.elpub.ru/jour/article/view/804 |
| work_keys_str_mv | AT alukashevich innovationsofspecialtaxregimesforsmallbusinessin2017transitionofinsurancepremiumstotaxauthorities |