Влияние налоговых ставок на эффективность применения упрощенной системы налогообложения

Abstract

Аpplication of the simplified system of the taxation allows subjects of small business to pass to more available (simplified) system of the taxation, facilitating a procedure of payments with the budget, accounting and the reporting. However efficiency of tax system for the taxpayer detects by possibility of receiving profit, formation of competitive price offers, maneuverability at interaction on other subjects of managing