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Simplified taxation system (STS): accounting and reporting


Elena Zatsarinnaya, Natalya Prodanova
(about the authors)

Zatsarinnaya Elena Ivanovna – Candidate of Science, Economics (Azovo-Chernomorskiy Institute of Engineering — Zernograd branch of Don State Agrarian University)

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

Published in:
Journal of Economics, Entrepreneurship and Law
– Volume 5, Number 4 (October-December, 2015)

JEL classification: H20, H29, H71

Keywords: accounting, delivery date, reportings, simplified taxation system (STS)


Citation:
Elena Zatsarinnaya, Natalya Prodanova (2015). Simplified taxation system (STS): accounting and reporting. Journal of Economics, Entrepreneurship and Law, 5(4), 191-196. doi: 10.18334/epp.5.4.2110


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Abstract:

The authors discuss a list of report forms prepared by enterprises working within the STS system, as well as by individual entrepreneurs. The article also touches upon the new to-be-released-in-2016 developments related to the delivery forms and terms of these reportings.







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