Results 1 to 10 of about 1,137 (152)
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
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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.
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PROBLEMS AND WAYS TO IMPROVE THE SIMPLIFIED TAXATION SYSTEM IN UKRAINE
Вісник Харківського національного університету імені В.Н. Каразіна: Серія Економіка, 2020 The article considers such a problem of the modern tax system of the country as evasion of tax liabilities in full or in part by business entities. The general idea of creating a simplified taxation system in Ukraine is considered. The positive tendency to increase tax revenues in comparison with 2019 and 2020 is described.
Tatiana Ponomareva, Katerina Hrynevich
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Directions for Reforming the Simplified Taxation System in Ukraine [PDF]
Business Inform, 2020 The article considers the specifics and features of the application of a simplified tax system in Ukraine and the directions for its reforming in accordance with the modern conditions of the small business development. The pros and cons of the simplified system in today’s environment are considered.
T. V. Tuchak, O. P. Linnyk
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APPLICATION OF SIMPLIFIED TAXATION SYSTEM IN CONSTRUCTION
Наука и техника, 2011 Specificity concerning cost formation of construction work executed by entities of small business enterprises that use a simplified taxation system has a direct impact on the effectiveness of organization activity.
O. S. Golubova, N. A. Golubova
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Simplified Taxation System: First Estimates of 2024 Changes in Tax Legislation [PDF]
Финансовый журналChanges 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.
Aleksandra L. Osmolovskaya-Suslina +1 more
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Scientific Notes of Ostroh Academy National University, "Economics" Series, 2023 The article examines and analyzes the main conditions for being of individual entrepreneurs (FOPs) as the single tax payers of Group II. It is determined what restrictions exist for FOPs of this group, to whom FOPs can provide services and sell goods.
Nataliya Mamontova, Serhii Zakharchuk
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THE ANALYSIS OF THE JUSTIFICATION OF THE CHOICE OF THE OBJECT OF TAXATION WITH THE SIMPLIFIED SYSTEM OF TAXATION [PDF]
Вестник Алтайской академии экономики и права, 2021 openaire +3 more sources
Value added tax under the simplified taxation system: consequences for business and budget
Вестник университетаThe 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).
N. Z. Zotykov
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Current aspects of the simplified taxation system application in 2025
Russian Journal of ManagementThe article is devoted to the analysis of current changes in tax legislation regarding the application of the simplified tax system, in particular, the introduction of the obligation to calculate and pay VAT and their impact on business activities. The article provides an algorithm for determining the VAT rate for entities using the Unified tax system ...
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