CHOOSING THE OPTIMAL TAX REGIME FOR INDIVIDUAL ENTREPRENEURS IN THE FIELD OF FREIGHT TRANSPORTATION
Abstract and keywords
Abstract (English):
Currently, trucking is one of the most common types of small business activity. To maximize profits, it is very important to choose the right tax system. This article provides a comparative analysis of the most advantageous tax regimes for individual entrepreneurs working in the field of freight transportation and provides recommendations on their application.

Keywords:
taxation, tax regime, taxation system, individual entrepreneur, cargo transportation.
References

1. The Tax Code of the Russian Federation. [Electronic resource]: feder. The law of 07/31/1998 No. 117-FZ (ed. dated 04/01/2020)// https://base .garant.ru/

2. Batyrmurzayeva Z.M. The patent taxation system // Current issues of the modern economy. 2023. No. 12. p. 430. EDN: https://elibrary.ru/FOQIWK

3. Lazich Yu. V., Popova I. N. Trends in the development of the automotive cargo transportation industry in Russia/ /Economics and Business 2020 No.4(37) P.19.

4. Lebedeva E.S., Grishina N.O. Patent taxation system: issues of application and its interaction with simplified taxation system// Collection of articles of the XV International Scientific and Practical Conference: "Actual problems of ensuring economic security and combating corruption and the shadow economy" Moscow, 2023. P. 175. EDN: https://elibrary.ru/CSIIYX

5. Prokhorova Yu.A. Zhelobaeva D.A. Relevance of the application of the automated simplified taxation system in comparison with the simplified taxation system// Collection of articles of the XIX International Scientific and practical Conference: "Agro-industrial complex: state, problems, prospects" Penza, 2024, p.53

Login or Create
* Forgot password?