Improving the taxation system in the field of transport services

• Published in: IOP conference series. Materials Science and Engineering 2020-09, Vol.918 (1), p.12210
• Main Authors: Gruzdov, G N, Tekiev, M V, Revazov, V Ch, Byhtina, A V
• Format: Article
• Language: English
• Subjects: Criteria; Economic conditions; Economics; Entrepreneurship; Taxation
• ISSN: 1757-8981; 1757-899X
• DOI: 10.1088/1757-899X/918/1/012210

Entrepreneurship is one of the most important areas of the economy. However, this is not a specific type of economic activity, but a specific direction of production. It should be noted that entrepreneurship consists of many types of economic activities that are fundamentally different from each other. Every day there are more and more new types of business activities. Sometimes in the practice of entrepreneurship, it would seem that the same types of production activities in analytical research should be evaluated by different criteria. So as a specific example, you can take transport services. here, when using passenger transport as a criterion, which is the object of research, is the seat, and for trucks-the number of cars. But both of these criteria are subject to extensive analytical research. This analysis should be performed by economists with an industry focus. With this in mind, it should be noted that industry criteria for the production sectors of the economy are necessary when determining taxable amounts.