Results 11 to 20 of about 11,063 (260)

Assessment of an alternative accounting and analytical system or individual entrepreneurs

open access: yesВестник университета, 2023
The growth of individual entrepreneurs annually creates a special layer of small businesses, however, both legally and practically, the existing accounting systems do not consider the specifics of such a business, therefore, the search for an alternative
T. M. Nepryahina
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Information flows’ movement analysis in the integrated accounting and analytical system of individual entrepreneurs in the web business on marketplaces sphere

open access: yesВестник университета, 2023
The annual increase in the number of individual entrepreneurs in comparison with the decrease in the number of legal entities, especially in the form of microbusiness in the field of online commerce on marketplaces, reflects the relevance of the chosen ...
T. M. Nepryahina
doaj   +1 more source

The review (typology) of small and medium-sized business in Russia and abroad

open access: yesВестник университета, 2022
The article examines the problem of classification of small and medium-sized business in Russia, which is relevant due to the increase in state support for them, in order to increase the targeting of the support provided.
K. V. Glukhov, D. A. Smolina
doaj   +1 more source

Features of Insolvency (Bankruptcy) of Individual Entrepreneurs

open access: yesBulletin of Science and Practice, 2021
The article analyzes some of the features of the legal regulation of recognition of individual entrepreneurs as insolvent (bankrupts) in the Russian Federation. Special attention is paid to the consequences of non-appeal of an individual entrepreneur within the period established by law with an application for recognition as a bankrupt; the ...
A. Saifetdinova, T. Nesterova
openaire   +1 more source

ORGANIZATIONAL AND LEGAL ASPECTS OF TAXATION OF ECONOMIC ACTIVITY OF INDIVIDUAL ENTREPRENEURS IN UKRAINE: RETROSPECTIVE, PRESENT, FUTURE [PDF]

open access: yesAlfred Nobel University Journal of Law
The article deals with the topical issues of taxation of individual entrepreneurs in the current economic environment. The relevance of this article is related to the fact that small business performs an important socio-economic function, since it not ...
Valerii О. Tsymbal
doaj   +1 more source

Regularities development of entrepreneurial structures in regions [PDF]

open access: yesЭкономика региона, 2012
Consider regularities and tendencies for the three types of entrepreneurial structures — small enterprises, medium enterprises and individual entrepreneurs.
Julia Semenovna Pinkovetskaya
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Assessment of activity indicators of individual entrepreneurs in Russia

open access: yesСтатистика и экономика, 2020
Purpose of research. It is known that individual entrepreneurs create a large number of jobs for themselves and employees and saturate the regional markets with their goods, works and services. The strategy for improving business activity in Russia until
Yu. S. Pinkovetskaya
doaj   +1 more source

Inheriting the Property of an Individual Entrepreneur

open access: yesBulletin of Kemerovo State University. Series: Humanities and Social Sciences, 2021
The last will issues are always relevant, since they are associated with the desire and ability of a citizen to provide financially for their heirs. The current legislation takes into account the will of the testator and reflects, to some extent, the changes that occur in society.
openaire   +2 more sources

Original scientific article legal consequences of special tax regimes for individual entrepreneurs in post-transition economies [PDF]

open access: yesPravni Zapisi
This paper provides a comparative legal analysis of the practice of four post-transition economies (Czechia, Kazakhstan, Russia, and Serbia) with special tax regimes for individual entrepreneurs from 1990s till now.
Tiutiuriukov Vladimir
doaj   +1 more source

CHARACTERISTIC OF AREA-BASED PLACEMENT OF SUBJECTS OF SMALL ENTITIES IN THE AGRO-INDUSTRIAL COMPLEX OF THE VOLGOGRAD REGION

open access: yesСтатистика и экономика, 2016
The characteristic of placement of subjects of small entities is presented in the article depending on soil and climatic zones of rural territories of the Volgograd region.
Mariya S. Lata
doaj   +1 more source

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