Проблемы и перспективы единого налога на вмененный доход в Российской Федерации в аспекте его применения в Беларуси

Abstract

The strength and growth of Belarus economy will depend on the dynamism and development of small business and self-employment. One of the main objectives for government is to design an efficient, fair and simple tax system for small enterprises. In Belarus special reductive tax system and unified tax on entrepreneurs are in force to reduce calculation expenses and raise the level of entrepreneurship. However such negative aspects of taxation such as high tax burden, opacity of tax administration, voluntarism in paying VAT and others are present and must be objects of improvement. Research of benefits and shortcomings of Russian imputed taxation for small business is useful for its possible adaptation in Belarus.