Features of taxation when applying special tax regimes

UDC 336.221.4

Authors

Kashirina M.V., Klochikhin G.A.

Abstract

The article analyzes the changes in legislation regarding the application of special tax regimes, presents an assessment of the effectiveness of special tax regimes, analyzes the problems of their application and suggests the main ways to improve taxation for small and medium-sized businesses.

Keywords

taxation, small business, medium business, special tax regimes, single imputed income tax, patent tax system, simplified tax system, single agricultural tax