UNIFIED TAX ON IMPUTED INCOME: THE ABILITY TO CONTROL THE TAX BURDEN
Abstract and keywords
Abstract (English):
The factors that affect the amount of tax burden in the unified tax system are investigated, and a model and criteria for justifying the choice of the unified tax system are developed

Keywords:
UTI, simplified and General taxation systems, small business, tax burden, criteria.
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References

1. Nalogovyy kodeks RF (chast' vtoraya): feder. zakon RF ot 05.08.2000 g. № 117-FZ (s izm. i dop.): [sayt]. [1997]. URL: http: www.consultant.ru (data obrascheniya: 12.03.2020).

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