Results 131 to 140 of about 175,582,694 (152)
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New special tax regime “Automated Simplified Taxation System”

Buhuchet v zdravoohranenii (Accounting in Healthcare), 2022
The article is devoted to the analysis of the draft federal law “An experiment to establish a special tax regime “Automated simplified tax system”. The article considers the relevance of the project, its features and potential, it is shown that only small commercial medical organizations and individual entrepreneurs can apply this regime under a number
O.V. Shinkareva, M.I. Guseynova
openaire   +1 more source

TAX REFORM 2026 AND THE AUTOMATED SIMPLIFIED TAXATION SYSTEM: LEGAL ANALYSIS AND PRACTICAL GUIDANCE FOR SERVICE PROVIDERS IN SAINT PETERSBURG

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA
The article provides a legal and regulatory analysis of the 2026 tax reform and its impact on small service-sector businesses in Saint Petersburg. It highlights the key changes: an increase in the standard VAT rate to 22%, a phased reduction of the VAT ...
Andrey A. Pavlov
semanticscholar   +1 more source

Business Migration Within Russia: Tax Law Consequences (on the Example of the Simplified Taxation System)

Financial law
In accordance with Chapter 26.2 of the Tax Code of the Russian Federation, regional authorities are granted the right to establish reduced tax rates on their territory under the simplified taxation system.
Svetlana M. Mironova   +1 more
semanticscholar   +1 more source

Value added tax under the simplified taxation system: theoretical and practical aspects

Oeconomia et jus
Ensuring financial efficiency and legality of activities and maintaining reliable accounting records in accordance with legal requirements are among the priorities for a business entity.
T. Y. Vasilyeva, Anna V. Maslova
semanticscholar   +1 more source

Approaches to reforming the simplified taxation system under the conditions of implementation of the National Revenue Strategy until 2030

Fìnansi Ukraïni
Introduction. Subjects of small and medium-sized enterprises in global fiscal practice can be taxed either under the general tax system or through simplified tax regimes.
A. Krysovatyy, V. Valihura
semanticscholar   +1 more source

TAXATION SYSTEM OF SMALL BUSINESS ENTERPRISES: CURRENT CHALLENGES AND DIRECTIONS FOR IMPROVEMENT

THEORETICAL AND APPLIED ISSUES OF ECONOMICS
The article is devoted to the study of the current realities of small business enterprises' functioning, the state of their accounting and taxation systems, and their development prospects.
S. Travinska
semanticscholar   +1 more source

Actual problems of the simplified taxation system in Russia

Актуальные проблемы экономики и управления, 2022
Oksana Grigorievna Gortsevskaya   +1 more
openaire   +1 more source

Transforming a Specialized Q&A System to a Chatbot System: A Case of a Simplified Taxation in Korea

2019
In this paper, we propose a way to transform traditional Q&As into conversational Q&As for an efficient information retrieval in special knowledge. Special knowledge involves difficult words. It requires users to raise a series of questions and get the answers to them to pinpoint the desired information.
Jihye Jang, Keeheon Lee
openaire   +2 more sources

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