Results 61 to 70 of about 143 (101)

Enhancing tax literacy among South African small business owners

Acta Commercii
Orientation: Small enterprises are vital contributors to South Africa’s economy, yet many continue to struggle with the complexities of tax compliance.
Priviledge Cheteni, James Lappeman, Herrison Matsongoni, Ikechukwu Umejesi   +3 more
doaj   +1 more source

Small entrepreneurship in countries-participants of the Shanghai Cooperation Organisation: criteria, factors, influencing on business and specifics of taxation

Ученые записки Российской академии предпринимательства, 2021
Small business takes a special place in a state policy.In differentcountries there are their own specifics concerning refering subjects of entrepreneurship to subjects of small business, creating conditions for their activity, taxation.
L. F. Sultanova
doaj  

USE OF SIMPLIFIED AND AUTOMATED SIMPLIFIED TAXATION SYSTEMS BY SMALL BUSINESSES

Karelian Scientific Journal, 2022
Olga Alexandrovna VOLIVOK, Alina Konstantinovna KHODYAKOVA   +1 more
openaire   +1 more source

Small and medium-sized enterprises in the export-oriented strategy of Ukraine’s development [PDF]

International Economic Policy, 2007
The article examines the role of small and medium-sized enterprises (SMEs) in the economic development of Ukraine, as it enters the world arena through its export potential.
Yuliya Yevdokymova
doaj  

SYSTEM PODATKÓW BEZPOŚREDNICH POLSKI MIĘDZYWOJENNEJ W PIERWSZYCH LATACH POLSKI LUDOWEJ

Zeszyty Prawnicze, 2016
THE SYSTEM OF DIRECT TAXES OF INTERWAR POLAND IN THE FIRST YEARS OF THE PEOPLE’S REPUBLIC OF POLAND Summary The process of building the system of direct taxes of the People’s Republic of Poland was initiated in 1946.
Andrzej Witkowski
doaj   +1 more source

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

Experience of EU and world countries in applying simplified tax systems for micro and small businesses

Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу
The article examines the experience of applying simplified tax systems in the countries of the European Union and the world for micro and small businesses.
V.V. Travin, E.O. Gudziuk
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  

DIRECTIONS OF REFORMING THE SIMPLIFIED SYSTEM TAXATION

Мале підприємництво, як форма організації підприємницької діяльності, в несприятливих умовах економічної кризи та інших негативних факторів, є однією з можливостей розвитку підприємництва, а відповідно і розвитку економічної активності населення держави, що ставить на порядок денний питання щодо актуальності підтримки малого підприємництва, зокрема ...
openaire   +1 more source

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