Results 51 to 60 of about 4,269 (159)
Теоретическая и прикладная юриспруденцияThe article is devoted to the analysis of trends in the development of legal regulation of the obligation to pay taxes, caused by digital transformation.
O. I. Lyutova
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The single tax for entities under the simplified taxation system is not “single”
Analytical and Comparative JurisprudenceThe article considers the questions: are single taxpayers really exempt from paying other taxes and fees that are directly or indirectly related to their economic activities, and can the single tax be considered truly “single” for its payers under the current tax system?
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Хабаршысы. Экономика сериясы, 2022 The purpose of the research is to analyze the process of optimizing tax administration processes, determining its performance indicators and tools to influence them. Tax reforms are often the subject of research in this direction. In the article, in the
K. Kurbanova +3 more
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The Impact of a Simplified Tax System on Small Business Growth
Bulletin of Science and PracticeThis article examines the impact of the simplified taxation system on the development and growth of small businesses in the current economic environment. It analyzes the key advantages of this tax regime, including a reduced tax burden, simplified accounting and reporting, and incentives for entrepreneurial activity. Particular attention is paid to the
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Business in the new fiscal environment: innovations in taxation in 2025
Вестник Северо-Кавказского федерального университетаIntroduction. The second half of 2024 was marked by a large-scale transformation of the tax code. The innovations affected almost every payer: individuals, entrepreneurs using both the simplified taxation system and the basic one.
V. V. Roshchupkina, M. V. Roshchupkin
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FIRE SAFETY LICENSING: SPECIFICS OF TAX LEGISLATION [PDF]
Актуальные вопросы пожарной безопасностиThis article provides an overview of the provisions within the tax legislation, the application of which under the simplified taxation system can reduce the final costs for license applicants and licensees in ensuring compliance with licensing ...
Irina F. Zenkova
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IMPROVEMENT OF THE FISCAL CLAIMS MANAGEMENT SYSTEM [PDF]
Annals of the University of Oradea: Economic Science, 2010 The conduct of the fiscal administration regarding the simplification and modernization of the systems of statements and payment of tax obligations is a necessary task to improve the relationship between the fiscal administration and the taxpayers, and ...
DELIMAN EUGEN +2 more
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Tobacco taxes: a win-win strategy for public health and government revenue in Kenya
Tobacco Induced Diseases, 2018 Background and challenges to implementation Kenya's excise tax system has changed over the years from specific taxes to ad-valorem, hybrid, tiered system and eventually a uniform specific rate for all tobacco products.
Emmah Wanyonyi, Maria Carmona
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Value added tax under the simplified taxation system: theoretical and practical aspects
Oeconomia et JusEnsuring financial efficiency and legality of activities and maintaining reliable accounting records in accordance with legal requirements are among the priorities for a business entity. An important role in their solution is played by the theoretical analysis of tax reforms and their practical implementation in accounting.
Tatyana Yu. Vasilyeva, Anna V. Maslova
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Digital Transformation of Tax Law Principles
Journal of Digital Technologies and LawObjective: to search for conceptual issues, features and prospects of development of tax law principles and tax obligation institute in the context of modern digitalization trends.Methods: the study is based on a set of general legal (analysis and ...
O. I. Lyutova
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