The role of special tax regimes in tax planning

UDC 330.1

Authors

Hapsaeva R. B., Khinchagashvili D.N.

Abstract

Despite the economic difficulties of recent years, the Russian economy continues to develop. This happens largely due to the policy of import substitution and localization in Russia. There is also an active search for means and methods of implementing the fiscal mechanism that will allow us to comply with the interests of the state and business. In the light of these and many other trends, the article provides an overview of special tax regimes and the conditions for their implementation, expressed in tax planning.

Keywords

tax regime, taxation, tax planning, preferential treatment, patent system, simplified system, single tax on imputed income, single agricultural tax, self-employed tax.