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

Imputed income refers to the value of a benefit or service an employee receives from their employer that is not part of their regular wages but is still taxable. These benefits can include personal use of a company car, free or discounted housing, or certain insurance coverage. Since these perks provide financial value, tax authorities consider them a form of additional income, even though no direct cash payment is made. Employers must calculate the fair market value of such benefits and report it for tax purposes. For employees, imputed income increases their taxable earnings, which can affect overall tax liability. Understanding imputed income is important for both employers and employees to stay compliant with tax regulations and avoid penalties.