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Taxable Capacity of Special Tax Regimes

Author

Listed:
  • Nina I. Malis

    (Financial University under the Government of the Russian Federation, Moscow, Russia)

Abstract

The author analyses the Russian practice of special tax regimes (STR) application. She gives the concept of STR and examines their types in detail. The author also proposes measures for their improvement to increase their taxable capacity.

Suggested Citation

  • Nina I. Malis, 2013. "Taxable Capacity of Special Tax Regimes," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 73-80, March.
    • Handle: RePEc:fru:finjrn:130109:p:73-80
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    More about this item

    Keywords

    special tax regimes; simplified tax system; patent form of tax payment; single tax on imputed earnings;
    All these keywords.

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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