Using international experience of the taxation of individual entrepreneurs in Transnistria

I. N. Uzun () and V. V. Labunsky ()

Scientific notes of the Russian academy of entrepreneurship, vol. 17, issue 3

Abstract: The system of taxation of individual entrepreneurs applied in Transnistria differs significantly from the global practice. The used tax regime based on the payment of a onetime amount in the form of a patent in other countries is practically not found. The analysis of the world practice of taxation of individual entrepreneurs shows that the basis of relations between the state and the individual entrepreneur in Transnistria should be freedom in registration and implementation ofbusiness activities, timeliness in the calculation and payment of taxes, compliance with the fundamental principles of taxation.

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