SELF-EMPLOYMENT OF CITIZENS ON THE WAY OUT OF THE SHADOWS INTO THE LIGHT

Autor:	A. N. Shiryaeva, Yu. A. Topchi
Rok vydání:	2020
Předmět:	Labour economics Sociology Self-employment
Zdroj:	EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA. 2:74-78
ISSN:	2308-927X 2227-3891
DOI:	10.36871/ek.up.p.r.2020.11.02.010
Popis:	The article examines the evolution of tax instruments designed to encourage citizens with entrepreneurial income and tax evaders to make a decision to legalize and become taxpayers. From these positions, the mechanism of tax holidays is considered and an assessment of its effectiveness is given, the special tax regime “Tax on professional income” and its advantages in comparison with the tax holidays of individual entrepreneurs using a simplified or patent taxation system.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::da32d1308402682b6995083ca971db69 https://doi.org/10.36871/ek.up.p.r.2020.11.02.010 Zobrazit plný text záznamu