IMPACT OF FISCAL POLICY ON THE ACTIVITIES OF INDIVIDUAL ENTREPRENEURS
Statistics on the amount of individual entrepreneur (registered and stopping one’s financial-economic activity) have been investigated. Systematization of scientific – practical methods for formation of the concept “optimum taxing load” has been carried out. In order to equalize the tax burden for i...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2019-10-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/1720 |
| _version_ | 1797243928576000000 |
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| author | R. G. Akhmadeev |
| author_facet | R. G. Akhmadeev |
| author_sort | R. G. Akhmadeev |
| collection | DOAJ |
| description | Statistics on the amount of individual entrepreneur (registered and stopping one’s financial-economic activity) have been investigated. Systematization of scientific – practical methods for formation of the concept “optimum taxing load” has been carried out. In order to equalize the tax burden for individual entrepreneurs, applying both the general tax regime and a special one in the form of a simplified tax system, it has been offered to harmonize the definition of the object of the insurance premiums taxation with the current single tax when choosing the object of taxation “income, after deduction of expenses incurred”. Since the fixed payment in terms of payment of insurance premiums is payable regardless of the actual conduct of its own business for the calendar year, this proposal will allow us proportionately fulfill tax obligations to the budget. |
| first_indexed | 2024-03-08T04:21:26Z |
| format | Article |
| id | doaj.art-7d7ebcf05d62442993f525e106673486 |
| institution | Directory Open Access Journal |
| issn | 1816-4277 2686-8415 |
| language | English |
| last_indexed | 2024-04-24T19:02:54Z |
| publishDate | 2019-10-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj.art-7d7ebcf05d62442993f525e1066734862024-03-26T14:23:00ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152019-10-010910611110.26425/1816-4277-2019-9-106-1111491IMPACT OF FISCAL POLICY ON THE ACTIVITIES OF INDIVIDUAL ENTREPRENEURSR. G. Akhmadeev0Plekhanov Russian University of EconomicsStatistics on the amount of individual entrepreneur (registered and stopping one’s financial-economic activity) have been investigated. Systematization of scientific – practical methods for formation of the concept “optimum taxing load” has been carried out. In order to equalize the tax burden for individual entrepreneurs, applying both the general tax regime and a special one in the form of a simplified tax system, it has been offered to harmonize the definition of the object of the insurance premiums taxation with the current single tax when choosing the object of taxation “income, after deduction of expenses incurred”. Since the fixed payment in terms of payment of insurance premiums is payable regardless of the actual conduct of its own business for the calendar year, this proposal will allow us proportionately fulfill tax obligations to the budget.https://vestnik.guu.ru/jour/article/view/1720tax policyindividual entrepreneurssimplified tax systeminsurance premiumspersonal income taxtax burdentax optimizationeconomicssmall business entities |
| spellingShingle | R. G. Akhmadeev IMPACT OF FISCAL POLICY ON THE ACTIVITIES OF INDIVIDUAL ENTREPRENEURS Вестник университета tax policy individual entrepreneurs simplified tax system insurance premiums personal income tax tax burden tax optimization economics small business entities |
| title | IMPACT OF FISCAL POLICY ON THE ACTIVITIES OF INDIVIDUAL ENTREPRENEURS |
| title_full | IMPACT OF FISCAL POLICY ON THE ACTIVITIES OF INDIVIDUAL ENTREPRENEURS |
| title_fullStr | IMPACT OF FISCAL POLICY ON THE ACTIVITIES OF INDIVIDUAL ENTREPRENEURS |
| title_full_unstemmed | IMPACT OF FISCAL POLICY ON THE ACTIVITIES OF INDIVIDUAL ENTREPRENEURS |
| title_short | IMPACT OF FISCAL POLICY ON THE ACTIVITIES OF INDIVIDUAL ENTREPRENEURS |
| title_sort | impact of fiscal policy on the activities of individual entrepreneurs |
| topic | tax policy individual entrepreneurs simplified tax system insurance premiums personal income tax tax burden tax optimization economics small business entities |
| url | https://vestnik.guu.ru/jour/article/view/1720 |
| work_keys_str_mv | AT rgakhmadeev impactoffiscalpolicyontheactivitiesofindividualentrepreneurs |