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PROBLEMS AND PROSPECTS OF SPECIAL TAX SYSTEMS
Nikitina Nadezhda Artyomovna
Vladivostok State University of Economics and Service
Vladivostok State University of Economics and Service
Abstract
This article describes the main differences between the special tax systems, especially their significant shortcomings, and provides examples of possible risks and imperfections.
Keywords: complexity of the tax system, differentiation of taxable income, patent system of taxation, schemes decreasing the tax base, simplified tax system, special tax system, tax efficiency, tax issues, unified tax on imputed income
Article reference:
Problems and prospects of special tax systems // Economics and innovations management. 2014. № 9 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2014/09/5971
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