Results 41 to 50 of about 4,443 (160)

TAX PLANNING IN THE ENTERPRISE MANAGEMENT SYSTEM

Journal of Vasyl Stefanyk Precarpathian National University, 2019
The differences between the concepts of “tax planning”, “tax minimization” and “tax optimization” are investigated and it is established that tax minimization is the maximum reduction of all taxes, tax optimization is the achievement of a proportion ...
OLHA ZHUK, ANTONINA TOMASHEVSKA
doaj   +1 more source

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.
Nataliya Mamontova, Serhii Zakharchuk
openaire   +1 more source

Accounting policy as a tool of management of financial results

Путеводитель предпринимателя, 2020
The article considers the issues of formation of accounting policy for tax purposes, formulated rules for determining the tax burden for different tax systems, analyzes the impact of significant accounting policy on the financial performance of the ...
O. E. Kovrizhnykh, O. V. Mingaleeva
doaj  

Current state and prospects of taxation and accounting of agribusiness in Ukraine

Соціальна економіка, 2017
In the conditions of crisis phenomena in the domestic economy and the decline of incomes of the state, issues of the prospects of taxation of agribusiness are becoming acute.
Tetiana V. Ponomarova, Tatyana G. Chala
doaj  

Profiling taxpayers applying special tax regimes by industry

Journal of New Economy
The state spends large financial resources to support small and mediumsized enterprises, including by providing preferential tax regimes. However, the lack of research on the sector affiliation of taxpayers applying special tax regimes (STR) does not ...
Milyausha R. Pinskaya, Rodion V. Balakin
doaj   +1 more source

Improving the Assessment of Regional Tax Capacity by Selected Types of Taxes [PDF]

Финансовый журнал
Sub-federal authorities have the power to administer transportation tax, gambling tax, local taxes and taxes on total income, including setting rates, providing benefits or determining the tax base, which makes these taxes an important instrument of sub ...
Igor Yu. Arlashkin
doaj   +1 more source

Perception analysis of tax culture in Colombia during the post-pandemic period

Dictamen Libre
This study analyzes the perception of tax culture in Colombia during the post-pandemic period, aiming to identify factors that influence tax compliance.
Milicen Borja-Barrera, Camilo Barragán-Morales   +1 more
doaj   +1 more source

PERBANDINGAN KEBIJAKAN PAJAK PENGHASILAN ATAS UKM DI INDONESIA DENGAN NEGARA-NEGARA ANGGOTA OECD

Jurnal Vokasi Indonesia, 2014
Government implement Government Regulation Number 46 Year 2013 regarding Income Tax on Income from Business that Have Certain Gross Circulation with the aim to improve tax compliance.
Elsie S. Kasim, Thesa A. Purwanto
doaj   +1 more source

Topical issues of application of the simplified tax system

Modern Economy Success
статья посвящена упрощенной системе налогообложения, которая предназначается для представителей малого и среднего бизнеса в Российской Федерации, которые, при соблюдении определенных условий, в полной мере могут использовать данный режим для ведения своего бизнеса и для дальнейшей уплаты налогов государству.
openaire   +1 more source

The Impact of a Simplified Tax System on Small Business Growth

Bulletin of Science and Practice
This article examines the impact of the simplified taxation system on the development and growth of small businesses in the current economic environment. It analyzes the key advantages of this tax regime, including a reduced tax burden, simplified accounting and reporting, and incentives for entrepreneurial activity. Particular attention is paid to the
openaire   +1 more source