IMPUTED INCOME AS A SPECIAL TAX REGIME AND ITS PRACTICAL APPLICATION BY ENTREPRENEURS OF THE ULYANOVSK REGION

Abstract

In the article, the role, purpose and place of the taxation system in the form of unified tax on imputed income for certain types of activities as a special tax regime. Reviewed statistics on imputed income in the Ulyanovsk region and the developed measures on optimization of taxation.

Keywords

• вмененный доход
• специальный налоговый режим единого налога на вмененный доход
• снижение налогового бремени
• налоговая база
• малый бизнес
• предприниматель