Novels of legal regulation of special tax regimes: problems of theory and practice

Abstract

The article analyzes the changes that have appeared in the simplified taxation system over the past 2 years. The advantages and disadvantages of the tax on professional income are studied, and particular attention is paid to the subjects of this regime. The article highlights the most significant innovations of these special tax regimes. The paper also considered a new special tax regime — the automated simplified taxation system. The general characteristic of this special regime is given, its features are analyzed.