The application of the tax system in the form of a single tax on imputed income for certain types of activities by small and medium-sized businesses
The tax system in the form of a single tax on imputed income is one of the most popular tax regimes among small and medium-sized enterprises. The single imputed income tax is applied to certain activities. The transition to this taxation system is voluntary. The article lists the types of activities, the implementation of which gives the right to a small or medium-sized business to switch to the payment of a single tax on imputed income. Situations are considered in which organizations are not allowed to apply this taxation regime. Taxes are generalized, from the payment of which the taxpayer is exempted subject to his transition to the payment of a single tax on imputed income. The procedure for calculating the amount of tax is given. The advantages and disadvantages of applying this tax system for small and medium-sized enterprises are formulated.