PROFESSIONAL INCOME TAX IN THE SYSTEM OF SPECIAL TAX REGIMES: LEGAL SUPPORT EXPERIMENT
https://doi.org/10.17803/2311-5998.2019.59.7.104-111
Abstract
The article analyzes the legal features of the special tax regime, introduced as an experiment from January 1, 2019 in Moscow, Moscow and Kaluga regions, Tatarstan, - the tax on professional income. The tax on professional income is considered in the system of similar special tax regimes. In this regard, the legal composition of the tax on professional income is subject to comparison with the legal composition of the single agricultural tax, the tax payable in the application of the simplified tax system, the single tax on imputed income for certain activities, the tax payable in the application of the patent system of taxation.
Review
For citations:
Sobol O.S. PROFESSIONAL INCOME TAX IN THE SYSTEM OF SPECIAL TAX REGIMES: LEGAL SUPPORT EXPERIMENT. Courier of Kutafin Moscow State Law University (MSAL)). 2019;(7):104-111. (In Russ.) https://doi.org/10.17803/2311-5998.2019.59.7.104-111
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