Titulo:
Patent System of Taxation in the Russian Federation: Problems of Application and Development Prospects
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Guardado en:
2307-7999
2310-4635
9
2021-01-25
e1085
e1085
Propósitos y Representaciones - 2021
info:eu-repo/semantics/openAccess
http://purl.org/coar/access_right/c_abf2
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Patent System of Taxation in the Russian Federation: Problems of Application and Development Prospects Patent System of Taxation in the Russian Federation: Problems of Application and Development Prospects Currently, the implementation of support and ensuring the development of small and medium-sized businesses in the Russian Federation is one of the most important tasks of the state. The primary task of state tax regulation is to ensure such a mechanism for taxing the activities of small and medium-sized businesses, in which, on the one hand, the optimal level of tax burden is ensured, and on the other hand, there are stable and predictable tax revenues to the budget system. One of the tools of tax regulation are special tax regimes that provide support and development of small and medium-sized businesses, simplify the mechanism of taxation and tax administration, and optimize the tax burden. One of such special tax regimes is the patent taxation system. Marselovna Galimardanova, Yulia Faridovna Khazieva, Kamilya tax taxation tax regulation general tax regime special tax regime patent. 9 SPE2 Núm. SPE2 , Año 2021 : Número especial: Competencias profesionales para la formación universitaria internacional Artículo de revista Journal article 2021-01-25T00:00:00Z 2021-01-25T00:00:00Z 2021-01-25 application/pdf Carrera de Psicología, Universidad San Ignacio de Loyola, Lima, Perú. Propósitos y Representaciones 2307-7999 2310-4635 https://revistas.usil.edu.pe/index.php/pyr/article/view/1085 10.20511/pyr2021.v9nSPE2.1085 https://doi.org/10.20511/pyr2021.v9nSPE2.1085 eng https://creativecommons.org/licenses/by-nc-sa/4.0/ Propósitos y Representaciones - 2021 e1085 e1085 https://revistas.usil.edu.pe/index.php/pyr/article/download/1085/1343 info:eu-repo/semantics/article http://purl.org/coar/resource_type/c_6501 http://purl.org/redcol/resource_type/ARTREF info:eu-repo/semantics/publishedVersion http://purl.org/coar/version/c_970fb48d4fbd8a85 info:eu-repo/semantics/openAccess http://purl.org/coar/access_right/c_abf2 Text Publication |
institution |
UNIVERSIDAD SAN IGNACIO DE LOYOLA |
thumbnail |
https://nuevo.metarevistas.org/USIL/logo.png |
country_str |
Perú |
collection |
Propósitos y Representaciones |
title |
Patent System of Taxation in the Russian Federation: Problems of Application and Development Prospects |
spellingShingle |
Patent System of Taxation in the Russian Federation: Problems of Application and Development Prospects Marselovna Galimardanova, Yulia Faridovna Khazieva, Kamilya taxation tax regulation general tax regime special tax regime patent. |
title_short |
Patent System of Taxation in the Russian Federation: Problems of Application and Development Prospects |
title_full |
Patent System of Taxation in the Russian Federation: Problems of Application and Development Prospects |
title_fullStr |
Patent System of Taxation in the Russian Federation: Problems of Application and Development Prospects |
title_full_unstemmed |
Patent System of Taxation in the Russian Federation: Problems of Application and Development Prospects |
title_sort |
patent system of taxation in the russian federation: problems of application and development prospects |
title_eng |
Patent System of Taxation in the Russian Federation: Problems of Application and Development Prospects |
description_eng |
Currently, the implementation of support and ensuring the development of small and medium-sized businesses in the Russian Federation is one of the most important tasks of the state. The primary task of state tax regulation is to ensure such a mechanism for taxing the activities of small and medium-sized businesses, in which, on the one hand, the optimal level of tax burden is ensured, and on the other hand, there are stable and predictable tax revenues to the budget system. One of the tools of tax regulation are special tax regimes that provide support and development of small and medium-sized businesses, simplify the mechanism of taxation and tax administration, and optimize the tax burden. One of such special tax regimes is the patent taxation system.
|
author |
Marselovna Galimardanova, Yulia Faridovna Khazieva, Kamilya |
author_facet |
Marselovna Galimardanova, Yulia Faridovna Khazieva, Kamilya |
topic |
taxation tax regulation general tax regime special tax regime patent. |
topic_facet |
taxation tax regulation general tax regime special tax regime patent. |
citationvolume |
9 |
citationissue |
SPE2 |
citationedition |
Núm. SPE2 , Año 2021 : Número especial: Competencias profesionales para la formación universitaria internacional |
publisher |
Carrera de Psicología, Universidad San Ignacio de Loyola, Lima, Perú. |
ispartofjournal |
Propósitos y Representaciones |
source |
https://revistas.usil.edu.pe/index.php/pyr/article/view/1085 |
language |
eng |
format |
Article |
rights |
https://creativecommons.org/licenses/by-nc-sa/4.0/ Propósitos y Representaciones - 2021 info:eu-repo/semantics/openAccess http://purl.org/coar/access_right/c_abf2 |
type_driver |
info:eu-repo/semantics/article |
type_coar |
http://purl.org/coar/resource_type/c_6501 |
type_version |
info:eu-repo/semantics/publishedVersion |
type_coarversion |
http://purl.org/coar/version/c_970fb48d4fbd8a85 |
type_content |
Text |
publishDate |
2021-01-25 |
date_accessioned |
2021-01-25T00:00:00Z |
date_available |
2021-01-25T00:00:00Z |
url |
https://revistas.usil.edu.pe/index.php/pyr/article/view/1085 |
url_doi |
https://doi.org/10.20511/pyr2021.v9nSPE2.1085 |
issn |
2307-7999 |
eissn |
2310-4635 |
doi |
10.20511/pyr2021.v9nSPE2.1085 |
citationstartpage |
e1085 |
citationendpage |
e1085 |
url2_str_mv |
https://revistas.usil.edu.pe/index.php/pyr/article/download/1085/1343 |
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1811200496615030784 |