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THE METHODOLOGY FOR EVALUATION THE EFFECTIVENESS OF TAX REGIMES FOR SMALL BUSINESS
Модернизация, инновация, развитие, 2015 This article is devoted to the development of the methodology for evaluation the effectiveness of tax regimes for small business in the Republic of Belarus (application of benefits under the general system of taxation, payment of tax under the simplified
A. Yu. Pekarskaya
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Теоретическая и прикладная юриспруденцияThe article is devoted to the analysis of trends in the development of legal regulation of the obligation to pay taxes, caused by digital transformation.
O. I. Lyutova
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The single tax for entities under the simplified taxation system is not “single”
Analytical and Comparative JurisprudenceThe article considers the questions: are single taxpayers really exempt from paying other taxes and fees that are directly or indirectly related to their economic activities, and can the single tax be considered truly “single” for its payers under the current tax system?
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Small Business and VAT: Causes and Impact of Tax Legislation Changes
Учёт. Анализ. АудитThe subject of the study is a widely publicised changes of the tax system in 2026, which will introduce a value-added tax for entrepreneurs with revenue exceeding 20 million rubles per year.
L. I. Goncharenko, V. O. Konstantinov
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Хабаршысы. Экономика сериясы, 2022 The purpose of the research is to analyze the process of optimizing tax administration processes, determining its performance indicators and tools to influence them. Tax reforms are often the subject of research in this direction. In the article, in the
K. Kurbanova +3 more
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Does The Core Tax Administration System Simplify Comppliance For Corporate Taxpayers?
JURNAL AKUNTANSI DAN KEUANGAN DAERAHTaxpayer convenience refers to each taxpayer’s perception of whether an existing system is easy to use or not. To improve taxpayer convenience, the Coretax Administration System (CTAS) has been implemented; however, there are still complaints from taxpayers regarding this system.
Yunia Reza Herawati, Moh Faisol
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Business in the new fiscal environment: innovations in taxation in 2025
Вестник Северо-Кавказского федерального университетаIntroduction. The second half of 2024 was marked by a large-scale transformation of the tax code. The innovations affected almost every payer: individuals, entrepreneurs using both the simplified taxation system and the basic one.
V. V. Roshchupkina, M. V. Roshchupkin
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FIRE SAFETY LICENSING: SPECIFICS OF TAX LEGISLATION [PDF]
Актуальные вопросы пожарной безопасностиThis article provides an overview of the provisions within the tax legislation, the application of which under the simplified taxation system can reduce the final costs for license applicants and licensees in ensuring compliance with licensing ...
Irina F. Zenkova
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IMPROVEMENT OF THE FISCAL CLAIMS MANAGEMENT SYSTEM [PDF]
Annals of the University of Oradea: Economic Science, 2010 The conduct of the fiscal administration regarding the simplification and modernization of the systems of statements and payment of tax obligations is a necessary task to improve the relationship between the fiscal administration and the taxpayers, and ...
DELIMAN EUGEN +2 more
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Value added tax under the simplified taxation system: theoretical and practical aspects
Oeconomia et JusEnsuring financial efficiency and legality of activities and maintaining reliable accounting records in accordance with legal requirements are among the priorities for a business entity. An important role in their solution is played by the theoretical analysis of tax reforms and their practical implementation in accounting.
Tatyana Yu. Vasilyeva, Anna V. Maslova
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