Results 261 to 270 of about 19,300,577 (301)

SIMPLIFIED TAXATION SYSTEM: A RETROSPECTIVE OF CAUSAL RELATIONS OF THREATS TO UKRAINE'S TAX SECURITY

Baltic Journal of Legal and Social Sciences
The Constitution of Ukraine regulates only one, single taxation system. The Constitution of Ukraine does not mention the plurality of taxation systems. However, by the Decree of the President of Ukraine dated 03.07.1998 No. 727/98, another taxation system was introduced – a simplified one, which was intended to facilitate business, in particular for ...
openaire   +3 more sources

New special tax regime “Automated Simplified Taxation System”

Buhuchet v zdravoohranenii (Accounting in Healthcare), 2022
The article is devoted to the analysis of the draft federal law “An experiment to establish a special tax regime “Automated simplified tax system”. The article considers the relevance of the project, its features and potential, it is shown that only small commercial medical organizations and individual entrepreneurs can apply this regime under a number
O.V. Shinkareva, M.I. Guseynova
openaire   +1 more source

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
openaire   +1 more source

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.
openaire   +1 more source

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
openaire   +2 more sources

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
openaire   +1 more source

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 ...
openaire   +1 more source

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).
openaire   +1 more source

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.
openaire   +1 more source

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 ...
openaire   +1 more source