This is the theoretically possible profit, calculated taking into account the impact of certain factors that have a direct impact on its receipt. Tax is calculated based on its calculated value and withheld at a rate regulated by law. Thus, the total income received by the taxpayers after deduction of the unified imputed income tax (UTII) is not significant, since most companies and entrepreneurs are guided by the amount of funds that, in the opinion of the state, they could receive. Due to the fact that over time, more and more people want to make regular accounting payments