Improving the Application of Special Tax Regimes in the Region

DOI

10.2991/assehr.k.200113.086How to use a DOI?

Keywords

taxes, taxation, special tax regimes, small business, economic growth

Abstract

The article reflects the currently existing problems of taxation and considers the basis for the application of special tax regimes. The dynamics of tax revenues on the territory of the Kurgan region, in particular within the framework of special tax regimes operating in the region, is studied. There was a decrease in tax revenues to the consolidated budget of the region and a reduction in the number of taxpayers. The problems of application of the most popular special tax regimes in the region, such as the simplified tax system, the unified tax on imputed income, the patent tax system, are revealed. Recommendations for improving the application of special tax regimes by increasing the validity of the tax payments and reduce the tax burden to stimulate the development of small businesses, reducing the share of shadow economy, increase the tax base and number of taxpayers by increasing tax revenues to the consolidated budget of the region.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Alla Shulgina
AU  - Nina Roznina
AU  - Valentina Borovinskikh
AU  - Julia Fedotova
PY  - 2020
DA  - 2020/01/16
TI  - Improving the Application of Special Tax Regimes in the Region
BT  - Proceedings of the Ecological-Socio-Economic Systems: Models of Competition and Cooperation (ESES 2019)
PB  - Atlantis Press
SP  - 415
EP  - 419
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200113.086
DO  - 10.2991/assehr.k.200113.086
ID  - Shulgina2020
ER  -