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Matin AS Special tax regimes: Diss. ... Cand. jurid. Sciences. - M .: Russian Legal Academy of the Ministry of Justice, 2005. - 199 p.

12.00.14


Introduction

Chapter 1. The concept of the general principles of the establishment and functioning of special tax regimes

§ 1.1. Retrospective analysis of specific elements of taxation in Russia

§ 1.2. Concept and types of special tax regimes

§ 1.3. Special tax regimes in the system of taxation of foreign countries

Chapter 2. Features of calculation and payment of taxes in the application of special tax regimes of economic entities

§ 2.1. Taxation system for agricultural producers (unified agricultural tax)

§ 2.2. Simplified tax system

§ 2.3. The taxation system in the form of a single tax on imputed income for certain types of activities

§ 2.4. The taxation system in the performance of concession agreements and production sharing agreements

§ 2.5. Specifics of taxation in Closed City

§ 2.6. Problems of Taxation in free economic zones

Closing

References


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