Results 41 to 50 of about 175,582,694 (152)

Features of Taxation of Income Received from Performing an Independent Professional Activity in the War Period

open access: yesПроблеми Законності, 2023
The article analyzes the changes in income taxation of self-employed persons due to the introduction of martial law. A comparison of the transformation in taxation of two types of self-employed persons, namely: individual entrepreneurs (who are on a ...
Євген Посторонко
doaj   +1 more source

PROBLEMS AND WAYS TO IMPROVE THE SIMPLIFIED TAXATION SYSTEM IN UKRAINE

open access: yesBulletin of V. N. Karazin Kharkiv National University Economic Series, 2020
The article considers such a problem of the modern tax system of the country as evasion of tax liabilities in full or in part by business entities. The general idea of creating a simplified taxation system in Ukraine is considered. The positive tendency to increase tax revenues in comparison with 2019 and 2020 is described.
Tatiana Ponomareva, Katerina Hrynevich
openaire   +3 more sources

Development of the methodology of taxation of agricultural enterprises in the context of digitalization [PDF]

open access: yesBIO Web of Conferences
According to the norms of Russian legislation taxpayers by default fall under the general system of taxation. Developing financial and economic activities, enterprises, including agricultural enterprises can apply different tax regimes: the transition ...
Klychova Guzaliya   +5 more
doaj   +1 more source

PROSPECTS FOR THE DEVELOPMENT OF THE SIMPLIFIED TAXATION SYSTEM IN UNCERTAINTY CONDITIONS

open access: yesVìsnik Sumsʹkogo deržavnogo unìversitetu, 2022
The article investigates the peculiarities of the simplified taxation system in Ukraine and the main changes that were caused by the beginning of the war. It was determined that such a system has several shortcomings that affect the single tax's fiscal, regulatory and incentive efficiency.
Olesia Miroshnуchenko   +1 more
openaire   +1 more source

Taxation features of the IT industry: regional aspect (on the Transcarpathia example)

open access: yesActa Academiae Beregsasiensis. Economics, 2022
The relevance of the article is justified by the positive growing indicators of IT business. The dynamic development of the IT sector in Ukraine is an important factor that attracts attention to Ukrainian IT companies both within the country, in the ...
Gabriella Loszkorih, Oxána Pércsi
doaj   +1 more source

THE IMPORTANCE OF THE DEVELOPMENT OF SMALL ENTERPRISES AND THE SPECIFICS OF ORGANIZATION OF ITS ACCOUNTING TAXATION

open access: yesВестник университета, 2019
The arguments, justifying the need to create a unified legislative framework, governing the accounting system of small enterprises, have been presented. The modern interpretations of the concept “small enterprise” have been considered.
O. S. D’yakonova, A. M. Puzankova
doaj   +1 more source

DISPLAY OF THE SIMPLIFIED TAXATION SYSTEM IN THE BAS SOFTWARE PRODUCT

open access: yesInternational scientific journal "Internauka". Series: "Economic Sciences", 2022
Introduction. The introduction of a single tax rate of 2% under martial law conditions led to the emergence of new requirements for the software's ability to reflect the above changes introduced by the Tax Code of Ukraine. Today, the use of software products by business entities for the purpose of displaying accrued taxes and fees in the accounting
openaire   +1 more source

IMPACT OF FISCAL POLICY ON THE ACTIVITIES OF INDIVIDUAL ENTREPRENEURS

open access: yesВестник университета, 2019
Statistics on the amount of individual entrepreneur (registered and stopping one’s financial-economic activity) have been investigated. Systematization of scientific – practical methods for formation of the concept “optimum taxing load” has been carried ...
R. G. Akhmadeev
doaj   +1 more source

Choice of the form of taxation in small and medium-sized enterprises and their importance for the economic growth and the country’s economy

open access: yesZeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie, 2021
When making a decision to start a business, an entrepreneur is forced to choose the form of taxation of income from business activity. The aim of the article is to present the importance of the sector of small and medium-sized enterprises for economic ...
Izabela Emerling
doaj   +1 more source

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