Taxable Capacity of Special Tax Regimes

Nina I. Malis ()
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Nina I. Malis: Financial University under the Government of the Russian Federation, Moscow, Russia

Finansovyj žhurnal — Financial Journal, 2013, issue 1, 73-80

Abstract: The author analyses the Russian practice of special tax regimes (STR) application. She gives the concept of STR and examines their types in detail. The author also proposes measures for their improvement to increase their taxable capacity.

Keywords: special tax regimes; simplified tax system; patent form of tax payment; single tax on imputed earnings (search for similar items in EconPapers)
JEL-codes: E62 H22 H23 H25 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:130109:p:73-80

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