Olga Hromova

City: Tyla

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Articles

Comparative Characteristics and Analysis of Special Tax Regimes Application in Russia

ART 770372

Author:

Olga Hromova

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The article provides a comparative description of the existing Russian special tax regimes. The dynamics of income tax from legal entities and individual entrepreneurs applies special tax regimes. The problems of TSR are discussed and perspectives are estimated.

Keywords: special tax regimes, a single tax on imputed income, simplified tax system, single agricultural tax, patent tax system, a production sharing agreement