Abstract

In April–June 2016, lots of proposals on taxation in Russia were developed. The attention was focused on all the main taxes, including the individual income tax, corporate profit tax, property taxes, including the transport tax, the severance tax and the gambling tax. Also, a decision was approved to expand access of small business entities to the simplified scheme of taxa on. However, the reform of the system of administration on of insurance contributions to the mandatory social insurance should be recognized as one of the most fundamental and large-scale changes.

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