Экономические науки
Special tax regimes: USN
Shapiashvili G. R. 1, Yakunin I. A. 1
1. Volgograd state technical university
Abstract:
The article discusses the theoretical basis of the special tax regime - simplified taxation system, has been studied its role in the tax system of the Russian Federation, features, and advantages and disadvantages. The article also lists ways of improving simplified taxation system
Keywords: special tax regimes, simplified taxation system, tax system, taxes
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