Peculiarities of the “professional income tax” tax regime
In the context of the widespread introduction of a tax on the self-employed in Russia, there is a need for a conceptual understanding of its role in the economic activity of citizens and the development of regions. In this regard, the article considers the results of its introduction in 2019 and the...
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| Format: | Article |
| Language: | Russian |
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Publishing House of the State University of Management
2020-12-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/2482 |