{"title":"家族企业的税收：法律监管的趋势","authors":"N. G. Apresova","doi":"10.17803/2311-5998.2023.108.8.162-168","DOIUrl":null,"url":null,"abstract":"The article considers the legal aspect of the family business, as well as the prospects for its development. The concept of family business taxation is characterized and possible novelties of legislation that will regulate it are highlighted. Attention is drawn to the transformation of the approach to legislation on the tax regime for family businesses. The expediency of applying a special tax regime, as well as the problems of applying the general regime by business entities that carry it out in such a form as a family business, are analyzed.","PeriodicalId":508920,"journal":{"name":"Courier of Kutafin Moscow State Law University (MSAL))","volume":"59 2","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-11-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Taxation of family business: trends in legal regulation\",\"authors\":\"N. G. Apresova\",\"doi\":\"10.17803/2311-5998.2023.108.8.162-168\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The article considers the legal aspect of the family business, as well as the prospects for its development. The concept of family business taxation is characterized and possible novelties of legislation that will regulate it are highlighted. Attention is drawn to the transformation of the approach to legislation on the tax regime for family businesses. The expediency of applying a special tax regime, as well as the problems of applying the general regime by business entities that carry it out in such a form as a family business, are analyzed.\",\"PeriodicalId\":508920,\"journal\":{\"name\":\"Courier of Kutafin Moscow State Law University (MSAL))\",\"volume\":\"59 2\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-11-19\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Courier of Kutafin Moscow State Law University (MSAL))\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.17803/2311-5998.2023.108.8.162-168\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Courier of Kutafin Moscow State Law University (MSAL))","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.17803/2311-5998.2023.108.8.162-168","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Taxation of family business: trends in legal regulation
The article considers the legal aspect of the family business, as well as the prospects for its development. The concept of family business taxation is characterized and possible novelties of legislation that will regulate it are highlighted. Attention is drawn to the transformation of the approach to legislation on the tax regime for family businesses. The expediency of applying a special tax regime, as well as the problems of applying the general regime by business entities that carry it out in such a form as a family business, are analyzed.
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