Economic and Legal Provision of Alternative Taxation Systems for Legal Entities

Abstract

One of the main signs of the alternative tax system is its free choice by the taxpayer. It is the ability to choose independently a particular tax system of their choice, in this discretion is a sign of an alternative tax system. Alternative taxation systems are not seen as a tool to reduce taxpayers' tax burden. They are not a system of restrictions in the free choice of the taxation system, but serve as an incentive to ensure one or another result, in particular, which is an independent, free, alternative choice of the taxation system. Having examined the simplified system of taxation, accounting and reporting as an alternative to corporate income tax, it is noted that it was with the introduction of the simplified system of taxation that they began to really talk about the possibility of using alternative systems of taxation, which was expressed in the possibility of free choice of the conditions of tax legal relations.