Moskva, Russian Federation
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336.226
The article is devoted to the analysis of current changes in tax legislation regarding the application of the simplified tax system, in particular, the introduction of the obligation to calculate and pay VAT and their impact on business activities. The article provides an algorithm for determining the VAT rate for entities using the Unified tax system starting in 2025. Alternative special tax regimes are presented. As a result, it was concluded that until 2025, the simplified tax system was the only one from which revenues could exceed 60 million rubles. The tax reform will lead to shifts in the structure of taxpayers due to an increase in the income threshold for VAT application and will help reduce cases of business fragmentation.
simplified tax system, VAT, special tax regimes, taxable object, tax burden, tax reform
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