| Issue |
SHS Web Conf.
Volume 93, 2021
3rd International Scientific Conference on New Industrialization and Digitalization (NID 2020)
|
|
|---|---|---|
| Article Number | 02015 | |
| Number of page(s) | 7 | |
| Section | Financial and Legal Mechanisms (Instruments) of Industrialization and Digitalization | |
| DOI | https://doi.org/10.1051/shsconf/20219302015 | |
| Published online | 12 January 2021 | |
The System of Taxation of Individual Entrepreneurs in the New Realities of Industrialization and Digitalization
1 Togliatti State University, 445020 Togliatti, Russia
2 National Research University of the Higher School of Economics, 194100 St. Petersburg, Russia
* Corresponding author: cavva01@mail.ru
The topic discussed in this article is current today, since the material contained in it is collected taking into account all the latest amendments to the tax code of the Russian Federation and some federal laws. The article can be a reference material for individual entrepreneurs who are faced with the problem of choosing a tax regime, or for those who want to get acquainted with the latest innovations of the tax code. The nuances of individual entrepreneur taxation in 2020-2021 are considered. Comparative analysis of different tax systems of individual entrepreneur is given, and advantages and disadvantages of each of them are revealed. Examples of calculations of the value of tax or contribution for an individual entrepreneur are given
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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