SPECIAL TAX REGIMES: PROBLEMS AND WAYS TO IMPROVE THEM

DOI: 10.36871/ek.up.p.r.2020.11.04.018
UDC 336.22

Authors

Kh. R. AKHMEDILOVA,
master's degree XNUMX years, Dagestan state University, Makhachkala, Russian Federation
M. G. ALIMIRZOEV,
Candidate of Economic Sciences, associate Professor of Finance and credit, The Dagestan State University Makhachkala, Russian Federation

Abstract

The article examines the theoretical foundations of special tax regimes, analyzes the income from tax payments of small businesses, and examines the advantages and disadvantages of tax systems of special tax regimes. The article considers measures to support small businesses that the state takes in the context of a coronavirus pandemic.

Keywords

special tax regimes, small business, simplified tax regime, tax system, tax revenues.