Home  Journals  Financial Analytics: Science and Experience  3(93) - 2012 January

Differences in taxation of organizations and individual entrepreneurs

Available online: 23 January 2012

Subject Heading: Taxes and taxation

JEL Classification: 

The article deals with differences in the legislation of Russian taxation organizations and individual entrepreneurs in the overall tax regime. The difference in the amount of tax payments, depending on the form of entrepreneurial activity in the context of budgets is determined. It is defined that levels of government should support projects implemented by organizations, and what - implemented by individual entrepreneurs. The conclusion about the need to change the budgetary allocation of taxes is made.

Keywords: taxation, organization, individual entrepreneur, budgetary revenues

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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