Results 101 to 110 of about 175,582,694 (152)

CURRENT TRENDS AND PROBLEMS OF APPLICATION OF THE AUTOMATED SIMPLIFIED TAXATION SYSTEM (AUSN) REGIME IN THE RUSSIAN FEDERATION

Russian Journal of Management
The automated simplified taxation system (hereinafter referred to as AUSN) in the Russian Federation appeared as a special tax regime relatively recently, from July 1, 2022 in an experimental mode, first in four regions: Moscow, Tatarstan, Moscow and ...
A. Suglobov, A. Minakov
semanticscholar   +1 more source

Nigerian Taxation ::Law, Practice and Procedures Simplified /

, 2019
This book offers a simplified and straightforward introduction to the basics of Nigerian taxation. While discussing various laws, practices and procedures, it also addresses the latest amendments to Nigerian tax laws.
Olokooba, Saka Muhammed,
core   +1 more source

VAT & the Platform Economy: EU Framework and Southeast Europe’s Compliance Strategy

Collection Regional Law Review
New business models, born and further sophisticated through digital technology, have significantly affected and redefined the digital economy, leading to the phenomenon known as platformization. In December 2022, the EU introduced the “VAT in the Digital
Lejla Ramić
doaj   +1 more source

Business in the new fiscal environment: innovations in taxation in 2025

Вестник Северо-Кавказского федерального университета
Introduction. The second half of 2024 was marked by a large-scale transformation of the tax code. The innovations affected almost every payer: individuals, entrepreneurs using both the simplified taxation system and the basic one.
V. V. Roshchupkina, M. V. Roshchupkin
doaj   +1 more source

Foreign Experience in Taxation in the System OF Financial Support for Small Business Development

The article deals with the foreign experience of small businesses taxation. The simplified taxation system features in foreign countries are investigated.
Vladimirovna, A. O. (Avdoshkina)
core  

Procedural justice and the Australian Taxation Office: A study of scheme investors [PDF]

, 2002
During the 1990s, Australian taxpayers who invested in mass marketed tax schemes enjoyed generous tax breaks until the Australian Taxation Office (Tax Office) told them in 1998 that they abused the system.
Murphy, Kristina, Australian Taxation Office, Australian National University. Centre for Tax System Integrity   +2 more
core  

Simplified taxation system for small business in 2016

Student science of the XXI century, 2016
Anna Dmitrievna Gorkovenko, Elizaveta Sergeevna Chernyh   +1 more
openaire   +1 more source

The simplified system of taxation of business entities in ensuring the development of small business

, 2015
Основна мета роботи полягає у дослідженні і аналізі особливостей застосування в Україні спрощеної системи оподаткування, обліку та звітності суб’єктами малого бізнесу та розробка практичних рекомендації щодо вдосконалення даної системи, використовуючи ...
Бень, Н.В.
core  

Consumption Taxation in a Digital World: A Primer [PDF]

The paper reviews the economic and administrative issues that arise in the taxation of electronic commerce; addresses how best to meet the criteria of an ideal tax system; and examines recent policy developments.It is argued that destination-based ...
Ligthart, J.E.
core  

A Study on the Structural Reconfiguration of Housing Capital Gains Taxation：Focusing on Ensuring Systemic Coherence across Exemption, Deduction, and Surtax Regimes

This study starts from the recognition that the Korean housing capital gains taxation system has become increasingly complex due to the independent design and operation of three major components ：the one－household one－house exemption, the long－term ...
Hun Park, Wan Yong Kim, Yeon Dae Jeong, Korean Academic Society of Taxation   +3 more
core   +1 more source