Template-Type: ReDIF-Article 1.0
Author-Name: Nina I. Malis
Author-Email: malis.nina@mail.ru
Author-Workplace-Name: Financial University under the Government of the Russian Federation, Moscow, Russia
Title: Taxable Capacity of Special Tax Regimes
Abstract: The author analyses the Russian practice of special tax regimes (STR) application. She gives the concept of STR and examines their types in detail. The author also proposes measures for their improvement to increase their taxable capacity.
Classification-JEL: H22, H23, H25, E62
Keywords: special tax regimes, simplified tax system, patent form of tax payment, single tax on imputed earnings
Journal: Finansovyj žhurnal — Financial Journal
Pages: 73-80
Issue: 1
Year: 2013
Month: March
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2013/1/statii/2013_01_09.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:130109:p:73-80