Results 11 to 20 of about 18,043,721 (305)

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

Successful off-label use of vascular closure devices in fully percutaneous transaxillary aortic valve implantation [PDF]

Open Heart
Background The axillary artery is an alternative access- site for transcatheter aortic valve implantation (TAVI) when femoral arteries are unfavourable.
Sabine Bleiziffer, Bernhard Schieffer, Philipp Lauten, Lisa C Costello-Boerrigter, Christian Albert, Björn Göbel, Harald Lapp, Mahmoud Al Jassem, David Gonzalez-Lopez   +8 more
doaj   +2 more sources

Simplified Taxation System: First Estimates of 2024 Changes in Tax Legislation [PDF]

Financial Journal
Changes to the simplified taxation system (STS) introduced in the course of the tax system fine-tuning will significantly alter its design: income limit requirements will be expanded and STS payers will be recognized as VAT payers. The objective of this study is to find out what percentage of STS and CIT payers will be affected by these changes.
A. L. Osmolovskaya-Suslina, S. R. Borisova   +1 more
openaire   +2 more sources

FEATURES OF APPLYING AN AUTOMATED SIMPLIFIED TAX SYSTEM IN THE RF

Modern Technologies and Scientific and Technological Progress
This article discusses the advantages and features of the use of an automated simplified taxation system (Auto-STS), analyzes the amounts of tax revenue and the number of payers of the new tax regime based on reporting data from the Federal Tax Service of Russia.
Anna Sorokina, Svetlana Usynina
openaire   +3 more sources

Simplified tax system and its development prospect in small businesses

Путеводитель предпринимателя, 2020
The specific tax treatments for small businesses are considered in the scientific article. The global preferential taxation practice for small sized business entities is presented. Peculiarities of the simplified taxation system application in accordance with the Internal Revenue Code of Russian Federation. The article represents economic policy of tax
openaire   +2 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

Features and Problems of Tax Incentives for Small Software Companies in Russia [PDF]

Финансовый журнал, 2022
Since 2021, Russian IT companies have been stimulated by enhanced tax incentives, which allow one to pay corporate income tax only to the federal budget as well as pay social security contributions at a heavily reduced rate.
Vladimir V. Gromov
doaj   +1 more source

Value added tax under the simplified taxation system: consequences for business and budget

Vestnik Universiteta
The emergence of special tax regimes in the Russian tax system is directly related to the development of small and medium-sized enterprises (hereinafter referred to as SME). The birth of a simplified taxation system (hereinafter referred to as STS) can be linked to the adoption of the Federal Law No. 222-FZ which replaced a large number of taxes with a
N. Z. Zotykov
openaire   +3 more sources

Special Taxation Mechanism in Conditions of Functioning of the Simplified Taxation System [PDF]

Облік і фінанси, 2020
The special taxation mechanism is used in the Tax Code of Ukraine as a key term in defining a simplified system of taxation, accounting and reporting, but it remains unjustified in terms of theoretical construction and semantic origin.
Viktor Synchak
doaj   +1 more source

The features of the simplified taxation system modernization [PDF]

Економічний вісник Державного вищого навчального закладу Український державний хіміко-технологічний університет, 2020
Detenization of the Ukrainian economy involves the modernization of the simplified taxation system. For the purpose of modernization by the state bodies a set of measures was developed.
Vinichenko E. N., Lykhopok D. P.
doaj   +1 more source