Current aspects of the application of special tax regimes to small and medium-sized businesses
https://doi.org/10.25587/2587-5612-2024-3-45-48
Abstract
The use of special tax regimes and the application of tax benefits by business entities does not lose its theoretical and practical relevance, despite the fact that these methods of state regulation have been used since the early 90s of the XX century. The authors analyze the problems of legal regulation of the use of special tax regimes, raise topical issues of law enforcement practice related to the need to systematize legislation, and propose ways to solve them.
About the Authors
A. A. Mutalieva
M.K. Ammosov North-Eastern Federal University
Russian Federation
Russian Federation
Aza A. Mutalieva – Candidate of Judicial Sciences, Associate Professor, Associate Professor Department of Civil Law and process, Faculty of Law, M.K. Ammosov North-Eastern Federal University.
Yakutsk
I. L. Migalkin
M.K. Ammosov North-Eastern Federal University
Russian Federation
Russian Federation
Ivan L. Migalkin – Master’s student, Faculty of Law, M.K. Ammosov North-Eastern Federal University.
Yakutsk
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Review
For citations:
Mutalieva A.A., Migalkin I.L. Current aspects of the application of special tax regimes to small and medium-sized businesses. Вестник Северо-Восточного федерального университета имени М. К. Аммосова. Vestnik of North-Eastern Federal University. Серия «Общественные науки. Social science». 2024;(3):45-48. (In Russ.) https://doi.org/10.25587/2587-5612-2024-3-45-48
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