CHOOSING THE OPTIMAL TAX REGIME FOR INDIVIDUAL ENTREPRENEURS IN THE FIELD OF FREIGHT TRANSPORTATION

Currently, trucking is one of the most common types of small business activity. To maximize profits, it is very important to choose the right tax system. This article provides a comparative analysis of the most advantageous tax regimes for individual entrepreneurs working in the field of freight transportation and provides recommendations on their application.

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Journal
Auditor
Published
2025-04-24
DOI
https://doi.org/10.12737/1998-0701-2025-11-3-23-29
Primary Topic
Corporate Taxation and Avoidance
Type
article
Field-Weighted Citation Impact
0.00
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article

CHOOSING THE OPTIMAL TAX REGIME FOR INDIVIDUAL ENTREPRENEURS IN THE FIELD OF FREIGHT TRANSPORTATION

Mariya Ermakova
Auditor
Corporate Taxation and Avoidance
article

CHOOSING THE OPTIMAL TAX REGIME FOR INDIVIDUAL ENTREPRENEURS IN THE FIELD OF FREIGHT TRANSPORTATION

Mariya Ermakova
article en

Abstract

Currently, trucking is one of the most common types of small business activity. To maximize profits, it is very important to choose the right tax system. This article provides a comparative analysis of the most advantageous tax regimes for individual entrepreneurs working in the field of freight transportation and provides recommendations on their application.

AuditorVol. 11(3)
Volgograd State Technical University (RU)
Openalex Percentile: Top 88%
Corporate Taxation and Avoidance
DOIOpen Access PDFOpenAlex
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CHOOSING THE OPTIMAL TAX REGIME FOR INDIVIDUAL ENTREPRENEURS IN THE FIELD OF FREIGHT TRANSPORTATION — Mariya Ermakova · Auditor (2025) | TGRS Research Map | TGRS