Financial accounting and reporting of small business entities: the simplified tax system
This paper considers a simplified taxation mechanism used by small business entities. The state is most interested in the development of small businesses. Small enterprises create jobs, increase revenues to the state budget and fill market segments that are closed to large enterprises.
Olha BONDARENKO +2 more
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Calculating the amount of tax when using the simplified taxation system: Mathematical and statistical patterns of achieving a socially signifi cant result [PDF]
Introduction. The social orientation of legal regulation should be manifested in the process of performing any of the state functions, including the collection of taxes and fees.
Konduktorov, Anton Sergeevich
doaj +1 more source
Special Tax Regimes in Latin America and the Caribbean: Compliance, Social Protection, and Resource Misallocation [PDF]
Simplified tax regimes reduce both tax rates and compliance costs for small firms. On the one hand, these regimes increase the number of businesses formally registered and have the potential of also expanding the safety net when they subsidize the ...
Inter-American Development Bank
core +1 more source
One of the most important goals of the state is to increase the country’s economic growth rate, including achieving high economic growth indicators such as the level of inflation and unemployment.
R. A. Alandarov, E. A. Zaitsev
doaj +1 more source
Development of the methodology of taxation of agricultural enterprises in the context of digitalization [PDF]
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 application of unified tax payment in the digital economy
The unified tax payment is to simplify the payment of taxes, reduce the time for filling out payment documents and reduce the number of mistakes in them.
E. L. Gulkova +2 more
doaj +1 more source
CONCEPT OF THE 5th GROUP OF THE SIMPLIFIED TAX SYSTEM IMPLEMENTATION
The article researches the feasibility and relevance of implementating the 5th group of the simplified tax system. The existing scientific researches and legislative initiatives on this issue are analyzed. A significant increase of registered individual entrepreneurs in the Ukrainian IT industry has been detected (overall increase of registered ...
openaire +2 more sources
Equivalence Analysis of LCOE and IRR for New Energy Projects
[Introduction] With the development of domestic renewable energy industry, the recession of governmental subsidies and the implementation of policies such as competitive allocation of resources, Levelized Cost of Energy (LCOE) is gaining more and more ...
Dongjie WANG, Binsi LI, Sikai ZHOU
doaj +1 more source
How to design a targeted agricultural subsidy system: efficiency or equity? [PDF]
In this paper we appraise current agricultural subsidy policy in the EU. Several sources of its inefficiency are identified: it is inefficient for supporting farmers' incomes or guaranteeing food security, and irrational transfer payments decoupled from ...
Rong-Gang Cong, Mark Brady
doaj +1 more source
Starting next year, the current real estate taxation system will change so that the way of calculating the tax on buildings will be simplified. The most important change that will occur in this regard is the removal from the Fiscal Code of the notion ...
Silviu Cornel CHIRIAC
doaj +1 more source

