Results 1 to 10 of about 1,600 (106)

Simplified Taxation System: First Estimates of 2024 Changes in Tax Legislation [PDF]

Финансовый журнал
Changes to the simplified taxation system (STS) introduced in the course of the tax system fine-tuning will significantly alter its design: income limit requirements will be expanded and STS payers will be recognized as VAT payers.
Aleksandra L. Osmolovskaya-Suslina, Sofiia R. Borisova   +1 more
doaj   +4 more sources

Special Taxation Mechanism in Conditions of Functioning of the Simplified Taxation System [PDF]

Облік і фінанси, 2020
The special taxation mechanism is used in the Tax Code of Ukraine as a key term in defining a simplified system of taxation, accounting and reporting, but it remains unjustified in terms of theoretical construction and semantic origin.
Viktor Synchak
doaj   +3 more sources

Calculating the amount of tax when using the simplified taxation system: Mathematical and statistical patterns of achieving a socially signifi cant result [PDF]

Известия Саратовского университета. Новая серия: Серия «Экономика. Управление. Право», 2023
Introduction. The social orientation of legal regulation should be manifested in the process of performing any of the state functions, including the collection of taxes and fees.
Konduktorov, Anton Sergeevich
doaj   +2 more sources

SIMPLIFIED TAXATION REGIMES FOR SMALL AND MEDIUM-SIZED ENTERPRISES: EXPERIENCE OF EU COUNTRIES AND TRANSFORMATION IN UKRAINE

Фінансово-кредитна діяльність: проблеми теорії та практики
The reform of the simplified taxation system is one of the important goals of the state's financial policy, as set out in the National Revenue Strategy until 2030 and Ukraine's integration into the European economic area. The current simplified taxation
Andriy Krysovatyy, Volodymyr Valihura, Volodymyr Horyn, Iryna Sydor, Illia Kramar, Vyacheslav Shulichenko   +5 more
doaj   +2 more sources

THE FISCAL EFFECT OF THE TRANSFORMATION OF THE SIMPLIFIED TAXATION SYSTEM

Auditor
The article is based on an urgent topic and is due to the fact that in the modern economic realities of the Russian Federation, the issue of ensuring the stability of the state budget is of particular importance.
A. Nikolaev, A. Klonickaya
semanticscholar   +3 more sources

THE ANALYSIS OF THE JUSTIFICATION OF THE CHOICE OF THE OBJECT OF TAXATION WITH THE SIMPLIFIED SYSTEM OF TAXATION

Bulletin of the Altai Academy of Economics and Law, 2021
Е. В. Гугнина, O. A. Zadyora, Т. В. Бородина   +2 more
semanticscholar   +3 more sources

Assessment of Factors Affecting Tax Revenues: The Case of the Simplified Taxation System in the Russian Federation

Journal of Risk and Financial Management
The simplified tax system is the most common special tax regime in the Russian Federation in terms of the number of taxpayers. Tax revenues from the simplified tax system account for 6% of the structure of tax revenues of the consolidated budgets of the ...
K. Zakharova, Danil Anatolyevich Muravyev, E. Karagulian, N. A. Baburina, Ekaterina Vladimirovna Degtyaryova   +4 more
semanticscholar   +3 more sources

Current aspects of the simplified taxation system application in 2025

Russian Journal of Management
The article is devoted to the analysis of current changes in tax legislation regarding the application of the simplified tax system, in particular, the introduction of the obligation to calculate and pay VAT and their impact on business activities.
Tamara Evsyukova
semanticscholar   +3 more sources

Features and Problems of Tax Incentives for Small Software Companies in Russia [PDF]

Финансовый журнал, 2022
Since 2021, Russian IT companies have been stimulated by enhanced tax incentives, which allow one to pay corporate income tax only to the federal budget as well as pay social security contributions at a heavily reduced rate.
Vladimir V. Gromov
doaj   +1 more source

The features of the simplified taxation system modernization [PDF]

Економічний вісник Державного вищого навчального закладу Український державний хіміко-технологічний університет, 2020
Detenization of the Ukrainian economy involves the modernization of the simplified taxation system. For the purpose of modernization by the state bodies a set of measures was developed.
Vinichenko E. N., Lykhopok D. P.
doaj   +1 more source