bgscience@idbg.ru
+7 495 648 62 41 Russia, 127015, Moscow, Novodmitrovskaya st. 5A (b. 7)
Menu

Switch to Russian:to Russian

Small business taxation with the single tax on imputed income


Elena Zatsarinnaya, Natalya Prodanova
(about the authors)

Zatsarinnaya Elena I. – Candidate of Science, Economics (Azov and Black Sea Engineering Institute of Don State Agrarian University, Zernograd)

Prodanova Natalya A. – Doctor of Science, Economics, Professor of the Chair of Accounting (Plekhanov Russian University of Economics)

Published in:
Russian Journal of Retail Management
– Volume 2, Number 2 (April-June, 2015)



Keywords: cadastral price, single tax on imputed income (STII), small business, taxation


Citation:
Elena Zatsarinnaya, Natalya Prodanova (2015). Small business taxation with the single tax on imputed income. Russian Journal of Retail Management, 2(2), 111-120. doi: 10.18334/tezh.2.2.571


Share:

Abstract:

The article discusses the changes in taxation introduced by Federal laws dated 02.04.2014 No53-FL and 13.07.2015 No232-FL in the Tax Code of the RF concerning payment of the property tax with the single tax on imputed income and tax rates in 2016. In particular, it discusses the introduction of the tax on the cadastral real estate price and single tax rates within limits between 7.5 and 15 percent depending on the category of taxpayers and types of the business activity for which the single tax may be applied.







References: