TAX PLANNING IN THE ENTERPRISE MANAGEMENT SYSTEM
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
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REGIONAL PRACTICE OF TAX REVENUE MANAGEMENT
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
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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Reforming the Simplified Taxation System in Ukraine: The Experience of European Union Countries [PDF]
The aim of the article is to analyze and evaluate the European experience in organizing the functioning of the simplified tax regime in order to identify and substantiate effective solutions for reforming the national system of simplified taxation.
Kuz Vasyl I.
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Abolishment of a tax on imputed income: consequences for business and budget
The article purpose is to investigate changes of taxpayers in the simplified and patent taxation system, in the structure of tax revenues of regional and local budgets, in the tax burden on taxpayers that occurred in connection with the abolition of tax ...
N. Z. Zotikov
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The impact of regional tax legislation on strengthening the economic security of enterprises and sustainable development of territories (on the example of the Sverdlovsk region) [PDF]
The gist of this article boils down to the analysis of legislative norms in the field of taxation, allowing the regions to ensure tax maneuver in relation to tax collection and, accordingly, to ensure economic growth.
Popov Alexey, Cabelkova Inna
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Relationships between tax communication, education and tax administration in Hungary between 2018 and 2022 [PDF]
Purpose: The objective of the study is to highlight the relevant contexts and problems of the Hungarian tax administration from the aspects of digitalisation, communication and education between 2018 and 2022.
Rita Anna Ambrus, Katalin Borbély
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Social and Economic Problems of Entrepreneurship within the Scopes of the National Revenue Strategy for 2024-2030 [PDF]
In today’s operating conditions, Ukraine needs to reduce its financial dependence on partners. The way to do this is to reform the tax and customs policy of Ukraine.
Olena Vinichenko +3 more
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MSMEs are a growing and vital sector for the country's economy. However, until now, MSMEs taxpayer compliance is still low. DGT then digitized tax administration with the aim of reducing taxpayer compliance costs for MSMEs taxpayers.
Scheilla Aprilia Murnidayanti +1 more
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Background: Taxes are the most cost-effective mechanism to deter tobacco consumption. However, the tobacco tax system has not been favorable in India. India introduced Goods and Service Tax (GST) in 2017 to make the tax system uniform.
Sarit K Rout, Amrita Parhi
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