Marshirova L.E.National Research University Higher School of Economics – Nizhny Novgorod, Nizhny Novgorod, Russian Federation lmarshirova@hse.ru
Marshirov V.V.National Research University Higher School of Economics – Nizhny Novgorod, Nizhny Novgorod, Russian Federation vmarshirov@hse.ru
Importance Unincorporated entrepreneurship is rather widespread, however, interesting business ideas often die because entrepreneurs have poor knowledge of legislation, are not competent in tax planning and, as a consequence, suffer losses and go bankrupt. Therefore, choosing a taxation system is of great significance and practical use for individual entrepreneurs. Objectives The study aims to develop a technique to choose special tax regimes for individual entrepreneurs. Methods The proposed method rests on a comprehensive analysis of the patent system of taxation and a single tax on imputed income. Major differences of tax systems form a basis for the model enabling to determine the tax burden of the individual entrepreneur for these tax regimes. Results We developed the information environment that is posted on the Internet and publicly available. It includes a model to optimize the tax burden subject to many factors, (type of activity, region, headcount, tax rates, tax reliefs), and a guidance for entrepreneurs on changing the model parameters should any amendments to the tax legislation occur. We show how to use the model on the case study for a specific type of activity in Nizhny Novgorod, and provide user instruction for other regions and types of activities. Conclusions and Relevance The article may be useful for individual entrepreneurs to plan taxes and reduce tax and insurance premium expenses.
Keywords: special taxation treatment, sole proprietor, individual entrepreneur, model, optimization
References:
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