Влияние современных систем налогообложения на деятельность индивидуальных предпринимателей

Тоболова Людмила Ивановна
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Тоболова Людмила Ивановна: ОмГУ им. Ф.М. Достоевского

Вестник Омского университета. Серия «Экономика», 2007, issue 3, 152-154

Abstract: In its article author considers the particularities of the using the simplified system of the taxation enterprise small business on base of the patent. This approach to taxation of the small businessmen's is not used in modern Russian practical person. The Analysis of the foreign experience of his(its) use speaks of determined advantage, appearing beside businessmen's, and allows him more successfully develop its business.

Date: 2007
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