Results 51 to 60 of about 1,218 (158)

Tax reform in Brazil: a chance for fiscal justice and sustainability

Revista de Direito Econômico e Socioambiental
The Brazilian government has chosen a reformist approach regarding the raising of public funds. Society is often called upon to bear expenses that exceed its economic capabilities when faced with socioeconomic crises.
Roberto Muhájir Rahnemay Rabbani, Allívia Rouse Carregosa Rabbani, Emilia Rahnemay Kohlman Rabbani, Gabriela Narezi   +3 more
doaj   +1 more source

THE METHODOLOGY FOR EVALUATION THE EFFECTIVENESS OF TAX REGIMES FOR SMALL BUSINESS

Модернизация, инновация, развитие, 2015
This article is devoted to the development of the methodology for evaluation the effectiveness of tax regimes for small business in the Republic of Belarus (application of benefits under the general system of taxation, payment of tax under the simplified
A. Yu. Pekarskaya
doaj  

SIMPLIFIED TAXATION SYSTEM IN UKRAINE: ADVANTAGES AND DISADVANTAGES

Juridical scientific and electronic journal, 2020
I.H. Kozynets, O.V. Kravchenko
openaire   +1 more source

Evolution of the Accounting and Tax System in the Context of Digitalization

Государственное и муниципальное управление: Учёные записки
Introduction. The accounting and tax system of any economic entity currently uses various financial management and planning tools. At the same time, new trends and directions are becoming relevant, which allow not only to competently carry out economic ...
E. Yu. Zolochevskaya, N. V. Kozlyuk, N. V. Tokmacheva, E. V. Mazur   +3 more
doaj  

Tax administration: directions of improvement

Вестник университета
Tax administration is a system of state management of the tax process with the purpose of building certain relations between the state, represented by tax authorities, and taxpayers in order to improve the efficiency of the tax system. The subject of tax
N. Z. Zotikov
doaj   +1 more source

Inventory management and tax regime selection: key aspects for small and medium-sized businesses

Informaciâ i Innovacii
Relevance. With the growing tax burden on small and medium-sized businesses, it is necessary to consider various tax accounting methods and inventory management systems to identify problem areas and subsequently optimize business processes.Aim.
O. V. Schneider, V. E. Andrianova
doaj   +1 more source

Digital taxation and tax compliance in Indonesian Marketplaces: A qualitative study of Shopee Sellers

AFRE (Accounting and Financial Review)
This study examines how Indonesian marketplace sellers interpret and respond to evolving income tax arrangements in e-commerce, focusing on inclusivity and practical compliance in platform-based trade.
Rodhiyah Rodhiyah, Andi Iswoyo, Antoni Antoni, Pujianto Pujianto   +3 more
doaj   +1 more source

Small Business and VAT: Causes and Impact of Tax Legislation Changes

Учёт. Анализ. Аудит
The subject of the study is a widely publicised changes of the tax system in 2026, which will introduce a value-added tax for entrepreneurs with revenue exceeding 20 million rubles per year.
L. I. Goncharenko, V. O. Konstantinov
doaj   +1 more source

VAT & the Platform Economy: EU Framework and Southeast Europe’s Compliance Strategy

Collection Regional Law Review
New business models, born and further sophisticated through digital technology, have significantly affected and redefined the digital economy, leading to the phenomenon known as platformization. In December 2022, the EU introduced the “VAT in the Digital
Lejla Ramić
doaj   +1 more source

Improvement of mechanisms of state support of service enterprises at the regional level

Государственное и муниципальное управление: Учёные записки
Introduction. The relevance of the study is due to the increasing role of the service sector in the modern economy and the presence of significant problems in the current system of state support for enterprises in this sector at the regional level ...
A. V. Alexandrov
doaj   +1 more source