WSEAS Transactions on Environment and Development
Print ISSN: 1790-5079, E-ISSN: 2224-3496
Volume 16, 2020
Formation of a New Tax Regulation Tool in the Form of Selfemployment in Rural Areas
Authors: , , ,
Abstract: 2019 marked the beginning of the tax on professional income. This tax regime is new in the Russian tax system and is characterized by its universality. Previously, there were no such regulatory mechanisms in Russian practice. In this article, the authors assess the prospects for introducing a tax on professional income among private farms as a new regulatory mechanism. The authors estimate the number of potential taxpayers-private farms in the Russian regions. The author’s software offers methods to encourage private farms to apply the new tax regime and ways to improve the new tax mechanism in the agricultural environment.
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Keywords: tax on professional income, personal subsidiary farms, self-employed citizens, state tax regulation, value added tax.
Pages: 269-275
DOI: 10.37394/232015.2020.16.28