Assessment of Consequences of Replacement of System of the Uniform Tax on Imputed Income Patent System of the Taxation

The article highlights the main questions concerning possible consequences of replacement of nowadays operating system in the form of a single tax in reference to imputed income with patent system of the taxation. The main advantages and drawbacks of new system of the taxation are shown, including t...

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Bibliographic Details
Main Authors: Galina A. Manokhina, Raisa S. Vidishcheva
Format: Article
Language:Russian
Published: Academic Publishing House Researcher 2012-11-01
Series:Evropejskij Issledovatelʹ
Subjects:
Online Access:http://www.erjournal.ru/pdf.html?n=1353474007.pdf