{"title":"UNPROFITABLE ACTIVITIES OF SMALL BUSINESSES: FEATURES OF THE ASSESSMENT OF THE TAX BURDEN","authors":"Nuriya D'yakova","doi":"10.36629/2686-9896-2024-1-333-334","DOIUrl":null,"url":null,"abstract":"A universal tool has been developed for assessing the tax burden of a loss-making small hotel busi-ness using the \"Income minus Expenses\" tax system, which quantitatively proves the increase in losses received in operating activities, including due to \"input\" VAT, due to the accrual of a minimum tax","PeriodicalId":118758,"journal":{"name":"Modern Technologies and Scientific and Technological Progress","volume":"15 19","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Modern Technologies and Scientific and Technological Progress","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.36629/2686-9896-2024-1-333-334","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
A universal tool has been developed for assessing the tax burden of a loss-making small hotel busi-ness using the "Income minus Expenses" tax system, which quantitatively proves the increase in losses received in operating activities, including due to "input" VAT, due to the accrual of a minimum tax
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