Results 261 to 270 of about 5,425 (299)

FEATURES OF THE FINANCIAL AND TAX ACCOUNTING OF THE VALUE ADDED TAX IN THE TRANSITION TO THE SIMPLIFIED TAXATION SYSTEM IN THE CONDITIONS OF MARITAL STATE IN UKRAINE

Herald of Khmelnytskyi National University. Economic sciences, 2022
The article examines the phenomenon of digitalization as a key area of digital development. It is established that digitalization is a digital transformation of life, society and business. This is a very important process in terms of active technology development.
Andrii ZAVHORODNII, Larysa IVANCHENKOVA, Inga Shapovalova, Tetiana MARKOVA   +3 more
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ANALYSIS OF THE PRACTICE OF APPLYING A SIMPLIFIED TAX SYSTEM IN THE REPUBLIC OF NORTH OSSETIA – ALANIA

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA, 2021
The small and medium-sized business sector plays a crucial role in the development of the economy. Small and medium-sized enterprises, due to their small scale, are quite mobile, react faster to changes in supply and demand, and adapt to the conditions of the modern market.
R. B. KHAPSAEVA, Z. M. DZOBLAEV, Kh. T. KOZYREV   +2 more
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New limits for the application of a simplified tax system: innovations of 2021

Buhuchet v zdravoohranenii (Accounting in Healthcare), 2021
Article is devoted to the analysis of changes of limit limits of revenues of the organization and number of her workers at which excess the organization loses the right for application of a simplified tax system, the brought Federal law of 31.07.2020 No. 266-FZ “About modification of Chapter 26.2 of Part second of the Tax Code of the Russian Federation
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Simplified tax system «Income minus expenses»

Наука: общество, экономика, право, 2019
Статья рассматривает актуальную на сегодняшний день проблему, которая посвящена упрощенной системе налогообложения. The article considers the current problem, which is devoted to the simplified tax system.
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Analysis of tax income payable when applying the simplified system in the RD

Экономика и предпринимательство, 2021
В данной статье рассматривается упрощенная система налогообложения. Упрощенная система налогообложения является наиболее востребованной со стороны организаций и предпринимателей формой налогообложения, относящейся к специальным налоговым режимам. За годы своего существования упрощенная система налогообложения стала инструментом стимулирования развития ...
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Automated Simplified Taxation System as a Tool for Tax Incentives for Microbusiness Entities

Экономика и предпринимательство, 2022
В статье рассмотрен новый специальный налоговый режим для субъектов микропредпринимательства - автоматизированная упрощенная система налогообложения. Рассмотрены правила перехода на данный специальный налоговый режим, основные и дополнительные элементы налогообложения.
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Aligning Income Tax Laws with Accounting Rules: A Simplified Tax System Case Study

SSRN Electronic Journal, 2013
The income tax laws currently run to over 8,000 pages of legislation in stark contrast to the relatively succinct accounting rules. This highlights the many differences between these rules in determining and calculating net income. The Ralph Report though sought to ‘align more closely taxation law with accounting principles wherever possible’.
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THEORETICAL AND METHODOLOGICAL SUBSTANTIATIONS OF THE INTRODUCTION OF A SINGLE TAX IN THE HISTORY OF THE DEVELOPMENT OF TAX SYSTEMS OF THE WORLD AS A RESERVE FOR OPTIMIZING AND SIMPLIFYING THE TAX SYSTEM OF THE RUSSIAN FEDERATION

Scientific Review Theory and Practice, 2020
The article presents the materials of a theoretical study of the features of the methodology and practice of the introduction of a single tax in the history of the development of the tax systems of the world (countries of Europe, the United States, Asia, Latin America).
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INTRODUCTION OF A SINGLE TURNOVER AND CONSUMPTION TAX AS AN OPPORTUNITY TO SIMPLIFY THE RUSSIAN TAX SYSTEM

Финансовые Исследования
Введение. В статье рассматривается подходы к введению единого налога с оборота и потребления в качестве возможности упрощения современной российской системы налогообложения. Статья направлена на исследование возможностей оптимизации действующей системы налогов и сборов ввиду ее сложности, имеющихся проблем и недостатков, а также происходящей цифровой ...
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Simplifying the personal income tax system: lessons from the 1998 Spanish reform

Fiscal Studies, 2002
AbstractGovernments often try to reduce the complexity of personal income tax systems by decreasing the number of tax filings. The 1998 reform of the Spanish income tax system has followed this approach by adjusting withholding on earned income to the income tax liability.
Horacio Levy, Magda Mercador‐Prats
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