Professional income tax or patent: a comparative analysis of two special tax regimes for the self-employed
Abstract and keywords
Abstract (English):
Th e article identifi es the advantages and disadvantages of the two tax regimes for self-employed citizens on the basis of a patent and income tax, defi nes the criteria for comparison, gives recommendations on their application, considering the specifi cs of regional legislation.

Keywords:
self-employed, entrepreneur, patent, tax on professional income, mobile application «My tax»
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