UDC 336.1
DOI: 10.36871/ek.up.p.r.2021.12.06.008

Authors

Jamila M. Amiralieva,
Arbi M. Minaev,
Dagestan State University, Makhachkala, Russia

Abstract

The article is devoted to the study of a special tax regime – a simplified taxation system in Russia, which significantly reduces the tax burden of taxpayers in comparison with the generally established taxation system. These measures are being taken by the Government of the Russian Federation to stimulate the development of private entrepreneurship, the withdrawal of income of small enterprises and individual entrepreneurs into legal business from the shadow.
The most important problems identified by scientists and experts in the application of special tax regimes are considered.

Keywords

tax, tax system, taxation, special regime.