Tax-legal tools of the indirect financing of the economic entities in the Russian Federation
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Author(s): | Goncharov A. I., Goncharova M. V., |
| Number of journal: | 3(24) | Date: | August 2013 |
| Annotation: | The article has analyzed the legislative decision about increasing of the insurance payments in the fixed sizes for the entrepreneurs in the Russian Federation in 2013. The tax-legal tools of the indirect financing of the economic entities being implemented within the current special tax regimes have been analyzed. The structure of the financial flows of all special tax regimes in terms of the inclusion of the insurance payments in the fixed sizes into it has been investigated. The conclusion about the tax contribution of the entrepreneurs to the profitable part of the budget of the Russian Federation in 2009–2012 has been justified, as well as the prospects for increase of such tax contribution under the impact of the financial load of indicated insurance payments. |
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| Keywords: | Pension fund, Fund for compulsory medical insurance, special tax regime, payments, entrepreneur |
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