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
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Calculating the amount of tax when using the simplified taxation system: Mathematical and statistical patterns of achieving a socially signifi cant result [PDF]
Известия Саратовского университета. Новая серия: Серия «Экономика. Управление. Право», 2023 Introduction. The social orientation of legal regulation should be manifested in the process of performing any of the state functions, including the collection of taxes and fees.
Konduktorov, Anton Sergeevich
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JUSTIFICATION OF THE CHOICE OF THE OBJECT OF TAXATION IN THE SIMPLIFIED SYSTEM OF THE TAXATION
Scientific Papers Collection of the Angarsk State Technical University, 2019 openaire +3 more sources
Simplified Taxation System as a Microeconomic Fiscal Regulator [PDF]
Business Inform, 2021 The article considers the specifics and features of application of the simplified taxation system in Ukraine. Small business entities can apply either general or simplified taxation system. On the basis of generalizations of literary sources and current practice, the advantages and disadvantages of the simplified system at the present stage of economic
N. O. Loboda +2 more
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Historical Development of Real Property Tax Regulation in the Territory of Slovakia in the period of 1918 - 2005 [PDF]
Historický Časopis, 2023 The collapse of the Austro-Hungarian monarchy and the establishment of the independent Czechoslovak state (1918) meant not only a geopolitical change for the territory of Slovakia, but also caused economic changes, which were reflected in the subsequent ...
Anna Vartašová, Karolína Červená
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Special tax regimes for Small Businesses: Problems of choosing the optimal tax Burden
Учёт. Анализ. Аудит, 2023 In accordance with the norms of Russian legislation, taxpayers by default fall under the general taxation system. Developing financial and economic activities, commercial enterprises may apply various tax regimes: transition, for example, to the ...
G. S. Klychova +4 more
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The impact of regional tax legislation on strengthening the economic security of enterprises and sustainable development of territories (on the example of the Sverdlovsk region) [PDF]
E3S Web of Conferences, 2020 The gist of this article boils down to the analysis of legislative norms in the field of taxation, allowing the regions to ensure tax maneuver in relation to tax collection and, accordingly, to ensure economic growth.
Popov Alexey, Cabelkova Inna
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RECOGNITION AND AUDIT OF COSTS IN SIMPLIFIED TAXATION SYSTEM
Herald UNU. International Economic Relations And World Economy, 2021 The simplified system of taxation, accounting and reporting should be considered an effective tool to stimulate the development of small business and ensure a sufficient level of business activity in the state. The study various aspects of the organization and implementation of accounting, auditing for businesses that have chosen a simplified system of
Valentyna Hoshovska +2 more
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Three Seas Economic Journal, 2021 Globalization processes around the world affect the activities of economic entities, which in turn leads to changes in their accounting and taxation systems.
Olena Podolianchuk
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Simplified taxation system in Ukraine in the conditions of digital transformation
Uzhhorod National University Herald. Series: Law, 2022 В умовах економічної кризи, яка виникла під час дії в Україні воєнного стану, введеного Указом Президента України від 24 лютого 2022 р. № 64/2022, актуальною є потреба у переформатуванні нинішньої вітчизняної системи оподаткування, спрямованому на максимальне спрощення та мінімізацію адміністративних процедур, пов’язаних з обчисленням і сплатою ...
O. Soldatenko, V. Brunko
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