Results 271 to 280 of about 18,043,721 (305)

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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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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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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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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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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Towards a simplified tax system for small businesses in transition countries

Enterprise Development & Microfinance, 2005
With the move to a market economy the number of small businesses has grown substantially in most transition countries. However, complicated tax laws and the lack of a culture of voluntary compliance provide strong incentives to operate outside the formal economy.
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Brazilian National Simplified Taxation System for the Small Business and the Value Added Tax

SSRN Electronic Journal, 2015
Since the 1970s, the importance of small business - SB - has increasingly been recognized in the world and in Brazil. Among the measures taken by the Brazilian government to encourage and promote SB, the National Simplified Taxation System - NSTS - stands out.§ There are, however, many companies that meet the requirements to be in the NSTS, but they do
Leonel Pessôa, Giovane da Costa, Emerson Maccari   +2 more
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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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DISADVANTAGES AND ADVANTAGES OF A SIMPLIFIED TAX SYSTEM CHANGES IN 2016

2016
 Розглянуто зміни в оподаткуванні платників єдиного податку, які вступили в дію з 2016 року та торкнулися приватних підприємців і юридичних осіб, що застосовують спрощену систему оподаткування: збільшення суми єдиного податку для платників першої та другої групи за рахунок збільшення розміру мінімальної заробітної плати; збільшення ставок єдиного ...
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