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Morkovkina V. “Professional income tax: a new type of tax or a way to improve business?”, Вестник. №2 (3), 2019


№2 (3), 2019

Economics and Management
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Professional income tax: a new type of tax or a way to improve business?

Morkovkina
Valerya 		ANOHE "Moscow International University", [email protected]
Key words:
tax regime, tax to the professional income, individual owners, the special tax system		 Summary: This article is dedicated to the tax innovation and to the elements of this new tax regime: base, period, rate, order and the periods of payment. Also in this article are presented the reasons for the insertion of this tax and its purposeful audience
Is received: 18 july 2019 year
Is passed for the press: 18 july 2019 year


Literature

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2. Federalnyj zakon ot 27.11.2018 № 422-FZ «O provedenii eksperimenta po ustanovleniyu spetsialnogo nalogovogo rezhima « Nalog na professionalnyj dokhod» v gorode federalnogo znatcheniya Moskve, v Moskovskoj i Kaluzhskoj oblastyakh, a takzhe v respublike Tatarstan» Elektronnyj resurs//Konsultant Plyus.-Rezhim dostupa: http://www.consultant.ru – (Data obratsheniya: 11.03.2018).

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