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UDC 342
A RETROSPECTIVE ANALYSIS OF THE DEVELOPMENT OF THE SIMPLIFIED TAXATION SYSTEM
Shantruckova Natalia Mikhailovna
Ural Institute of Economics, Management and Law
master student
Ural Institute of Economics, Management and Law
master student
Abstract
The article is devoted to the development of the legislation regulating the simplified taxation system in Russia. The results of the study highlighted three main historical stages of formation of the specified special tax treatment, identify the major historical milestones in the formation of the USN.
Keywords: a retrospective analysis of the legislation, simplified system of taxation, special tax regimes
Article reference:
Shantruckova N.M. A retrospective analysis of the development of the simplified taxation system // Politics, State and Law. 2016. № 6 [Electronic journal]. URL: https://politika.snauka.ru/en/2016/06/4031
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