Professional income tax or patent: a comparative analysis of two special tax regimes for the self-employed

Boboshko Diana

doi:doi:10.12737/article_5d6614de62ce79.84662511

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Professional income tax or patent: a comparative analysis of two special tax regimes for the self-employed

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PROFESSIONAL INCOME TAX OR PATENT: A COMPARATIVE ANALYSIS OF TWO SPECIAL TAX REGIMES FOR THE SELF-EMPLOYED

Journal: AUDITOR Volume 5 № 8 , 2019

Rubrics: TAXES AND TAXATION

Boboshko Diana ¹

Author and publication information

Authors:

1. NUST "MISiS" (Economics Department, associated professor)
employee from 01.01.2010 until now

Moscow,, Moscow, Russian Federation

Type:

Article

DOI:

https://doi.org/10.12737/article_5d6614de62ce79.84662511

Pages:

from 51 to 60

Status:

Published

Received:

21.06.2019

Accepted:

26.08.2019

Published:

03.09.2019

Subject area:

UDK 33 Экономика. Экономические науки
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
GRNTI 06.73 Финансовая наука. Денежные и налоговые теории. Кредитно-финансовые институты

Language:

Russian, English

Keywords:

self-employed, entrepreneur, patent, tax on professional income, mobile application «My tax»

Abstract and keywords

Abstract (English):
Th e article identifi es the advantages and disadvantages of the two tax regimes for self-employed citizens on the basis of a patent and income tax, defi nes the criteria for comparison, gives recommendations on their application, considering the specifi cs of regional legislation.

Keywords:
self-employed, entrepreneur, patent, tax on professional income, mobile application «My tax»

References

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