Home  Journals  Finance and Credit  4(388) - 2010 January

Theoretical and practice aspects of special tax regimes of Russian Federation

Available online: 27 January 2010

Subject Heading: Tax policy

JEL Classification: 

In this article are looked into theoretical and practice aspects of the Special Tax Regimes of Russia. The problems of theoretical exegesis and in practice of Special Tax Regimes are marked out. Goals of using Special Tax Regimes are studied likes the instruments of regulation Tax System. The Special Tax Regimes of Russia are compared. Based on present conditions of Special Tax Regimes are recommended its improvements.

Keywords: Special Tax Regimes, Simplified Taxation System, Taxation System in the Form of the Uniform Tax on the Imputed Income for Individual Kinds of Activity, Taxation System for Agricultural Producers

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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