Home Releases 2021, №3 (29)

Tax Features of the Status Self-Employed According to the Legislation of Russia and Kazakhstan

Small and medium business development , UDC: 338.1 DOI: 10.25688/2312–6647.2021.29.3.6

Authors

  • Myktybaev Talgat Duisenbievich Associate Professor, PhD in Technical Sciences
  • Ivanova Elena Sergeevna PhD in Law, PhD in Law

Annotation

The tax status of the self-employed was fixed in the legislation not so long ago. In recent years, starting with the official legalization of this legal status, a certain practice has already been formed and some conclusions can be drawn about the advantages and tax and legal features of such activites

How to link insert

Myktybaev, T. D. & Ivanova, E. S. (2021). Tax Features of the Status Self-Employed According to the Legislation of Russia and Kazakhstan Bulletin of the Moscow City Pedagogical University. Series "Pedagogy and Psychology", 2021, №3 (29), 63-71. https://doi.org/10.25688/2312–6647.2021.29.3.6
References
1. 1. Marty`nyuk N. A. Kak rabotat` na novom speczrezhime [E`lektronny`j resurs] // Glavnaya kniga. 2019. № 1. S. 32–38. — SPS «Konsul`tantPlyus». URL: http://www.consultant.ru/cons/cgi/online.cgi?req=doc&base=PBI&n=243795#gtpo2oSOWOJTeuAB4 (data obrashheniya: 02.03.2021).).
2. 2. Nalogi i nalogovaya sistema Rossijskoj Federacii: uchebnik i praktikum dlya vuzov / L. I. Goncharenko [i dr.]; otv. red. L. I. Goncharenko. 2-e izd., pererab. i dop. M.: Yurajt, 2021. 470 s. (Vy`sshee obrazovanie). ISBN 978-5-534-08916-5. URL: https://urait.ru/bcode/468981 (data obrashheniya: 12.05.2021).
3. 3. Orlova E. Special`ny`j nalogovy`j rezhim «Nalog na professional`ny`j doxod» // Nalogovy`j vestnik. Konsul`tacii. Raz``yasneniya. Mneniya. 2019. № 1. S. 28–40.
Download file .pdf 215.23 kb