Simplified tax system: the nature and prospects for improvement

UDC 330.1

Authors

Hapsaeva R. B., Brtsiev H. A., Totoeva F. B.

Abstract

One of the main tools for stimulating small business is the tax system, which enables small and medium-sized businesses to have one of the special tax regimes. The main one is a simplified tax system. Its application allows you to stimulate the economic activity of small and medium enterprises. The article is devoted to consideration of some aspects of the named tax regime.

Keywords

special tax regime, small business, taxpayer, simplified tax system, object of taxation.