Improving taxation of sole proprietors and measures against tax evasion

A.P. Kireyenko (kireenko-Ap@isea.ru) and M.O. Klimova (aryam_ka@mail.ru)

Journal "Region: Economics and Sociology", 2012, vol. 1

Abstract: The paper analyzes the economic aspects of tax evasion among sole proprietors. We identify what specifics of individual entrepreneurship may determine such evasion, and we show a scale of tax evasion observed in the Irkutsk Oblast. To reduce such evasion, we present our recommendations on taxation improvements.

Keywords: taxation; individual entrepreneurship; tax evasion; special tax treatment; not registered entrepreneurship (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:nos:regioe:2012-1_7

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