Shiryaeva N.M., Zima Yu.S. Control Over Calculation Legality and Complete Payment of Single Tax When the Simplified Taxation Scheme is Being Applied

Abstract: The subject of the research is the economic relations arising in the process of taxation of small- and medium-sized businesses that apply special taxation schemes including the simplified taxation schemes. The object of the research is the tax control over activities performed by legal and physical entities (so called 'sole proprietors' in Russia) that apply the simplified taxation scheme. The article is devoted to the control over the legality of applying the simplified taxation scheme in Russian taxation and complete payment of the single tax when the simplified taxation scheme is being applied. The authors' research method is based on the use of monographic, abstract, statistical, economic, legal and empirical data. The methodological basis for the research involves the Tax Code of the Russian Federation, legislative regulations and standards, scientific discussions, materials of the scientific and practical conferences covering the issues of taxation and control over the legality of applying the simplified taxation scheme. The novelty of the article is caused by the fact that the authors offer their own interpretation of the tax control over the use of the simplified taxation scheme in small-sized business and creation of favorable conditions for its development. The purpose of special taxation schemes is to encourage small- and medium-sized business as well as to stabilize the process of generation of regional budget revenues. 

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