Abolishment of a tax on imputed income: consequences for business and budget
The article purpose is to investigate changes of taxpayers in the simplified and patent taxation system, in the structure of tax revenues of regional and local budgets, in the tax burden on taxpayers that occurred in connection with the abolition of tax on imputed income (from 2021). The research us...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2023-09-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/4622 |