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International Accounting
 

Features of the taxation at the simplified system for subjects of small business of the Russia

Vol. 13, Iss. 14, OCTOBER 2010

Available online: 19 October 2010

Subject Heading: Taxation

JEL Classification: 

Chkhutiashvili L.V. associate professor, the senior teacher of chair of economy, Moscow state legal academy of O.E. Kutafina
lela@email.ru

Article is devoted the analysis of a special tax mode - the simplified system of the taxation in Russia which essentially reduces tax loading of tax bearers in comparison with generally established system of the taxation. The given measures are accepted by the Government of the Russia for stimulation of development of sphere of private business, a conclusion of incomes of small enterprises and individual businessmen in legal business.

Keywords: taxes, tax system, the taxation, the special mode

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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