Successful off-label use of vascular closure devices in fully percutaneous transaxillary aortic valve implantation [PDF]
Open HeartBackground The axillary artery is an alternative access- site for transcatheter aortic valve implantation (TAVI) when femoral arteries are unfavourable.
Sabine Bleiziffer +8 more
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Simplified Taxation System: First Estimates of 2024 Changes in Tax Legislation [PDF]
Финансовый журналChanges 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 +1 more
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Simplified tax system and its development prospect in small businesses
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
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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
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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
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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.
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Value added tax under the simplified taxation system: consequences for business and budget
Вестник университетаThe emergence of special tax regimes in the Russian tax system is directly related to the development of small and medium-sized enterprises (hereinafter referred to as SME).
N. Z. Zotykov
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Special tax regimes for Small Businesses: Problems of choosing the optimal tax Burden
Учёт. Анализ. Аудит, 2023 In accordance with the norms of Russian legislation, taxpayers by default fall under the general taxation system. Developing financial and economic activities, commercial enterprises may apply various tax regimes: transition, for example, to the ...
G. S. Klychova +4 more
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REGIONAL PRACTICE OF TAX REVENUE MANAGEMENT
Вестник университета, 2020 The debatable issues of forming a comprehensive system of tax revenue management, including tax and budget components in the Rostov region have been considered.
S. N. Rukina +3 more
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ON SOME PROBLEM ISSUES RELATED TO LIBERALIZATION OF THE TAX SYSTEM IN GEORGIA
ეკონომიკური პროფილი, 2021 The article looks into the phases of reforming the tax system of Georgia in term of its liberalization. Since the early 2000s, the tax system of Georgia has undergone a significant transformation. There were reduced both the number of taxes and tax rates.
Guram Uphlisashvili
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