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APPLICATION OF AUTOMATED SIMPLIFIED TAXATION SYSTEM BY TECHNOLOGY ENTREPRENEURS

Small and medium business development , UDC: 336.226.142:004 DOI: 10.25688/2312-6647.2023.35.1.07

Authors

  • Shinkareva Olga Vladimirovna Ph.D. (Economics), Associate Professor
  • Karabanova Olga Vladimirovna PhD (Economics), Associate Professor
  • Magomedov Magomed Daniyalovich Doctor of Economics, Professor

Annotation

The study aims to analyze the opportunities that a new special tax regime, an automated simplified taxation system, can provide to technology entrepreneurs. The features of this regime, its advantages for technological entrepreneurs are considered. It was noted that the use of this system not only makes it possible to reduce mandatory payments to technological entrepreneurs, but also makes it possible to save on accounting services, which can serve as an incentive for the development of their activities.

How to link insert

Shinkareva, O. V., Karabanova, O. V. & Magomedov, M. D. (2023). APPLICATION OF AUTOMATED SIMPLIFIED TAXATION SYSTEM BY TECHNOLOGY ENTREPRENEURS Bulletin of the Moscow City Pedagogical University. Series "Pedagogy and Psychology", 2023 №1 (35), 110. https://doi.org/10.25688/2312-6647.2023.35.1.07
References
1. 1. Tax Code of the Russian Federation (Part Two) of 05.08.2000 № 117 FZ. [Electronic Resource] // SPS “ConsultantPlus”. URL: www.consultant.ru (accessed date: 23.09.2022).
2. 2. On conducting an experiment to establish a special tax regime “Automated simplified taxation system.” Federal Law of 25.02.2022 № 17-FZ. [Electronic Resource] // SPS “ConsultantPlus”. URL: www.consultant.ru (accessed date: 23.09.2022).
3. 3. Karabanova O. V. Improving the financial and legal literacy of managers of small innovative enterprises in modern conditions // Continuing education in the context of the idea of the Future: new literacy: Сollection of scientific articles based on materials III International Scientific and Practical Conference, Moscow, 2020, June 18–19 / Сomp. N. I. Shevchenko. Moscow: A-Prior, 2020. P. 333–335.
4. 4. Kulomzina E. Yu., Shinkareva O. V. Entrepreneurial literacy in the field of taxation: aspects of tax optimization of planning as an integral condition of effective entrepreneurship // Continuing education in the context of the Future: Сollection of scientific articles based on materials IV International Scientific and Practical Conference, Moscow, 2021, April 21–22. Moscow: MCU; A-Prior, 2021. P. 336–342.
5. 5. Pochinok N. B., Shinkareva O. V. Taxes and taxation: Textbook. Moscow: Russian State Social University, 2018. 220 p. ISBN 978-5-7139-1371-7.
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