Results 11 to 20 of about 19,300,577 (301)

The Simplified Tax System - Has It Simplified Tax At All And, If So, Should It Be Extended? [PDF]

Revenue Law Journal, 2007
This article explains why the Simplified Tax System came about. It considers the work of the Ralph Committee leading to the introduction of the Simplified Tax System. It then explains how the Simplified Tax System currently operates and includes a discussion of the recent amendments.
Tretola, J.
exaly   +4 more sources

Assessment of Factors Affecting Tax Revenues: The Case of the Simplified Taxation System in the Russian Federation

Journal of Risk and Financial Management
The simplified tax system is the most common special tax regime in the Russian Federation in terms of the number of taxpayers. Tax revenues from the simplified tax system account for 6% of the structure of tax revenues of the consolidated budgets of the constituent entities of the Russian Federation and more than 93% of the structure of tax revenues ...
Kristina Alekseyevna Zakharova, Danil Anatolyevich Muravyev, Egine Araratovna Karagulian, Natalia Alekseyevna Baburina, Ekaterina Vladimirovna Degtyaryova   +4 more
openaire   +3 more sources

Abolishment of a tax on imputed income: consequences for business and budget

Вестник университета, 2023
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
doaj   +1 more source

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]

E3S Web of Conferences, 2020
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
doaj   +1 more source

Social and Economic Problems of Entrepreneurship within the Scopes of the National Revenue Strategy for 2024-2030 [PDF]

Економічний вісник Державного вищого навчального закладу Український державний хіміко-технологічний університет
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, Yuliya Degtyariova, Andrii Hrybkov, Sergey Chimshit   +3 more
doaj   +1 more source

Relationships between tax communication, education and tax administration in Hungary between 2018 and 2022 [PDF]

Zeszyty Teoretyczne Rachunkowości, 2023
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
doaj   +1 more source

The Effectiveness of Digitizing Tax Administration to Reduce the Compliance Cost of Taxpayers of Micro, Small, and Medium Enterprises (MSMEs)

Jurnal Public Policy, 2023
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, Titi Muswati Putranti   +1 more
doaj   +1 more source

Has tax reforms in India been effective in tobacco control: Evidences on affordability of cigarette after introduction of Goods and Service Tax

Journal of Family Medicine and Primary Care, 2020
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
doaj   +1 more source

Development of the methodology of taxation of agricultural enterprises in the context of digitalization [PDF]

BIO Web of Conferences
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, Fakhretdinova Elvira, Zakirova Alsou, Selezneva Irina, Ilyin Sergey, Faizullin Iskandar   +5 more
doaj   +1 more source

CONCEPT OF THE 5th GROUP OF THE SIMPLIFIED TAX SYSTEM IMPLEMENTATION

Scientific Notes of Ostroh Academy National University, "Economics" Series, 2020
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