Home  Journals  Financial Analytics: Science and Experience  38(176) - 2013 October

Significance and essence of special tax regimes in modern economics

Available online: 24 October 2013

Subject Heading: Taxes and 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

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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