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PROBLEMS OF USE OF SYSTEM OF THE TAXATION IN THE FORM OF A UNIFORM TAX ON IMPUTED INCOME
Kobozeva Elena Mikhaelovna
Adyghe State University
Candidate of Economic Sciences, Associate Professor of Economy and Management
Adyghe State University
Candidate of Economic Sciences, Associate Professor of Economy and Management
Abstract
This article is devoted to the review of problems of application of a uniform tax on imputed income for separate kinds of activity. The conducted research allows to claim that taxpayers faced a number of unsoluble problems. In these conditions introduction of a number of amendments and additions into the current legislation which have to consider interests not only government institutions seems necessary, but also in the maximum degree to consider the saved-up practice of an operating mode of the taxation for last years.
Article reference:
Problems of use of system of the taxation in the form of a uniform tax on imputed income // Economics and innovations management. 2014. № 3. P. 1 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2014/03/4397
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