Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Significance and essence of special tax regimes in modern economics
Available online: 30 November 2013 Subject Heading: Taxation JEL Classification:
In the article the role of types of economic activity, small and investment business in national economy is proved. Advantages and shortcomings of transition of taxpayers from a general regime of the taxation on the special tax treatments are considered. On the basis of specification of intrinsic and functional features of special tax modes their author's definition is formulated. Keywords: special tax mode, single tax, regulation, fiscal value, tax burden |
ISSN 2311-9381 (Online)
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