Results 11 to 20 of about 175,582,694 (152)

APPLICATION OF SIMPLIFIED TAXATION SYSTEM IN CONSTRUCTION

Наука и техника, 2011
Specificity concerning cost formation of construction work executed by  entities of small business enterprises that use a simplified taxation system has a direct impact on the effectiveness of organization activity.
O. S. Golubova, N. A. Golubova
doaj   +2 more sources

ANALYSIS OF TAXATION OF SMALL BUSINESSES UNDER THE SIMPLIFIED TAXATION SYSTEM

Russian Electronic Scientific Journal
This study examines the indicators of economic activity of small enterprises in the Russian Federation. There is a strategy for the development of small and medium-sized enterprises until 2030, which includes the main socio-economic indicators ...
N. R., Lubova T. N., Gilmanov T. D., Galeev A. F.   +3 more
semanticscholar   +2 more sources

RECOGNITION AND AUDIT OF COSTS IN SIMPLIFIED TAXATION SYSTEM

Herald UNU. International Economic Relations And World Economy, 2021
The simplified system of taxation, accounting and reporting should be considered an effective tool to stimulate the development of small business and ensure a sufficient level of business activity in the state. The study various aspects of the organization and implementation of accounting, auditing for businesses that have chosen a simplified system of
Valentyna Hoshovska, Viktoriia Masalitina, Svitlana Nakonechna   +2 more
openaire   +2 more sources

SIMPLIFIED SYSTEM OF TAXATION, ACCOUNTING AND REPORTING OF SMALL ENTERPRISES: CURRENT STATE AND FEATURES OF TAXATION

Financial and credit activity problems of theory and practice, 2021
. The article considers and studies the current state and features of tax payment by business entities that use a simplified system of taxation, accounting and reporting in Ukraine as a special tax regime introduced to reduce tax pressure and stimulate ...
Y. Trush, N. Kudrenko
semanticscholar   +3 more sources

Peculiarities of the simplified taxation system under martial law

Analytical and Comparative Jurisprudence, 2023
The article highlights the legal aspects and the role of particular provisions of the simplified taxation system, which were introduced for the period of martial law in Ukraine with the aim of easing the tax burden on business entities and preserving the
S. Ihnatenko
semanticscholar   +4 more sources

Simplified Taxation System as a Microeconomic Fiscal Regulator [PDF]

Business Inform, 2021
The article considers the specifics and features of application of the simplified taxation system in Ukraine. Small business entities can apply either general or simplified taxation system.
N. Loboda, O. Chabaniuk, Y. Mosolova
semanticscholar   +3 more sources

Challenges and Prospects of the Automated Simplified Taxation System

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA
The article examines the automated simplified taxation system as a new experimental regime for microbusinesses, in effect in Russia since 2022. The conditions for applying the automated simplified taxation system, its advantages, including exemption from insurance contributions and tax reporting, as well as the key problems identified during the ...
Natalia A. Ivanova
openaire   +2 more sources

Simplified tax system and its development prospect in small businesses [PDF]

Путеводитель предпринимателя, 2020
The specific tax treatments for small businesses are considered in the scientific article. The global preferential taxation practice for small sized business entities is presented. Peculiarities of the simplified taxation system application in accordance

doaj   +1 more source

The Problems and Directions for Improving the Functioning of the Simplified Taxation System

Business Inform
Ensuring the sustainable development of the national economy requires government authorities to seek effective solutions in the field of taxation. The main functions of taxes are fiscal and regulatory, and achieving their effective implementation has led
V. Kuz
semanticscholar   +2 more sources

SECOND GROUP OF SINGLE TAX ACCORDING TO THE SIMPLIFIED TAXATION SYSTEM: ACCOUNTING, TAXATION AND REPORTING

Scientific Notes of Ostroh Academy National University, "Economics" Series, 2023
The article examines and analyzes the main conditions for being of individual entrepreneurs (FOPs) as the single tax payers of Group II. It is determined what restrictions exist for FOPs of this group, to whom FOPs can provide services and sell goods. It
N. Mamontova, S. Zakharchuk
semanticscholar   +2 more sources