Forecast assessment of tax revenue in the context of application of special tax regimes
Journal: Налоги и налогообложение
Year: 2020

This research is aimed at resolution of the question of forecasting tax revenues for consolidated budget of the constituent entity of the Russian Federation in terms of changing the composition of taxes within taxation system under the conditions of high level of uncertainty. For assessing the economic effect from transition of small business entities from Unfixed Tax on Imputed Income (UTII) to other special tax regimes, the author analyzes the established by legislation conditions, requirement