| | PROBLEMS OF MODERN ECONOMICS, N 4 (76), 2020 | | PROBLEMS OF THEORY AND PRACTICE OF ENTREPRENEURSHIP | | Osadchuk L. M. Assistant Professor, Chair of Market and State Institutions, Kuban’ State University of Technology (Krasnodar), PhD (Economics) Kleimenova Yu. A. Senior Lecturer, Chair of Market and State Institutions, Kuban’ State University of Technology (Krasnodar)
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| The article discusses specific features and the practice of implementation of special taxation regimes in the small-scale entrepreneurship on the regional level. The authors rationalize the use of alternative choices of special taxation regimes in the context of ongoing changes of taxation legislation. | Key words: small-scale entrepreneurship, taxes, special taxation regimes, regional specificities, taxation legislation | Pages: 102 - 105 |
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