THE IMPLEMENTATION OF THE REGULATING FUNCTION OF THE UNIFIED TAX ON IMPUTED INCOME USING THE EXAMPLE OF URBAN DISTRICTS OF THE REPUBLIC OF CRIMEA
Journal: Vektor nauki Tol yattinskogo gosudarstvennogo universiteta Seriya Ekonomika i upravlenie
Year: 2019

In the context of crisis management of the economy, one of the important tasks is the effective implementation of taxes regulating impact to stimulate entrepreneurial activity at the local level, and at the same time, to achieve high rates of indicators to replenish local budgets. The paper highlights the advantages and disadvantages of a special taxation regime - the unified tax on imputed income from the viewpoint of taxpayers. The author estimates the proceeds from the unified tax on imputed