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Region: Economics and Sociology

2012 year, number 1

Improving taxation of sole proprietors and measures against tax evasion

A.P. Kireyenko, M.O. Klimova
Keywords: taxation, individual entrepreneurship, tax evasion, special tax treatment, not registered entrepreneurship
Pages: 142-159


The paper analyzes the economic aspects of tax evasion among sole proprietors. We identify what specifics of individual entrepreneurship may determine such evasion, and we show a scale of tax evasion observed in the Irkutsk Oblast. To reduce such evasion, we present our recommendations on taxation improvements.