Results 31 to 40 of about 4,269 (159)

SIMPLIFIED TAXATION REGIMES FOR SMALL AND MEDIUM-SIZED ENTERPRISES: EXPERIENCE OF EU COUNTRIES AND TRANSFORMATION IN UKRAINE

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики
The reform of the simplified taxation system is one of the important goals of the state's financial policy, as set out in the National Revenue Strategy until 2030 and Ukraine's integration into the European economic area. The current simplified taxation
Andriy Krysovatyy   +5 more
doaj   +1 more source

SYSTEM PODATKÓW BEZPOŚREDNICH POLSKI MIĘDZYWOJENNEJ W PIERWSZYCH LATACH POLSKI LUDOWEJ

open access: yesZeszyty Prawnicze, 2016
THE SYSTEM OF DIRECT TAXES OF INTERWAR POLAND IN THE FIRST YEARS OF THE PEOPLE’S REPUBLIC OF POLAND Summary The process of building the system of direct taxes of the People’s Republic of Poland was initiated in 1946.
Andrzej Witkowski
doaj   +1 more source

Implication of Goods and Services Tax (GST) Implementation in India on Foreign Trade

open access: yesФинансы: теория и практика, 2022
The aim of this research is to assess the impact of GST on India’s foreign trade. The GST Bill is implemented to simplify India’s complex tax system, allow commodities to move effortlessly across state borders, reduce tax evasion, enhance compliance ...
N. Singhal   +4 more
doaj   +1 more source

Modernization of the Tax Administration System: A Theoretical Review of Improving Tax Capacity

open access: yesE3S Web of Conferences, 2018
The canons of transaction theory requires taxation to rest on the principles of justice, certainty, comfort, and economics. However, as the government continues to demand for development finance and increasingly depend on tax revenues, the aforementioned
Taufik Kurniawan
doaj   +1 more source

Taxing Policy Reconstruction Based on Justice Value to Encourage Industrial Competitiveness in the Global Era

open access: yesInternational Journal of Law Reconstruction, 2018
The study of trading will not be separated from the study of industry and investment, they have the close relationship of these three things in determining the competitiveness of a country, especially in the current pattern of global value chain (GVC ...
Amin Purnawan
doaj   +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

Problems of taxation of public organizations

open access: yesВестник Северо-Кавказского федерального университета, 2022
The article substantiates recommendations on improving the tax mechanism for regulating the activities of public organizations as a special group of tax payers, the problems in the activities of public organizations in the Russian Federation with the use
N. Beskorovainaia
doaj   +1 more source

Simplified Tax System in the Context of Problems of Small Business in Ukraine

open access: yesAccounting and Finance, 2019
Small and medium-sized enterprises (SMEs) are business entities facing the most urgent challenges in terms of instability, and therefore need state support. In Ukraine, the support SMEs takes place, among other methods, through a simplified tax system, that has a significant impact on doing business at the micro-level.
Liudmyla Oleinikova, Iryna Tochylina
openaire   +1 more source

Successful off-label use of vascular closure devices in fully percutaneous transaxillary aortic valve implantation

open access: yesOpen Heart
Background The axillary artery is an alternative access- site for transcatheter aortic valve implantation (TAVI) when femoral arteries are unfavourable.
Sabine Bleiziffer   +8 more
doaj   +1 more source

TAX PLANNING IN THE ENTERPRISE MANAGEMENT SYSTEM

open access: yesJournal 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

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