Results 21 to 30 of about 240 (201)

Reforming the Simplified Taxation System in Ukraine: The Experience of European Union Countries [PDF]

open access: yesProblemi Ekonomiki
The aim of the article is to analyze and evaluate the European experience in organizing the functioning of the simplified tax regime in order to identify and substantiate effective solutions for reforming the national system of simplified taxation.
Kuz Vasyl I.
doaj   +1 more source

REGIONAL PRACTICE OF TAX REVENUE MANAGEMENT

open access: yesВестник университета, 2020
The debatable issues of forming a comprehensive system of tax revenue management, including tax and budget components in the Rostov region have been considered.
S. N. Rukina   +3 more
doaj   +1 more source

Social and Economic Problems of Entrepreneurship within the Scopes of the National Revenue Strategy for 2024-2030 [PDF]

open access: yesЕкономічний вісник Державного вищого навчального закладу Український державний хіміко-технологічний університет
In today’s operating conditions, Ukraine needs to reduce its financial dependence on partners. The way to do this is to reform the tax and customs policy of Ukraine.
Olena Vinichenko   +3 more
doaj   +1 more source

Withdrawal of Tax Restrictions for 3rd Group Taxpayers of Single Tax under Martial Law to Activate Business [PDF]

open access: yesОблік і фінанси, 2023
In martial law conditions, one of the tasks of the state is to minimize the recession and restore the level of entrepreneurial activity of business entities through tax regulation tools.
Viktor Synchak
doaj   +1 more source

PROSPECTS FOR THE DEVELOPMENT OF THE SIMPLIFIED TAXATION SYSTEM IN UNCERTAINTY CONDITIONS

open access: yesVìsnik Sumsʹkogo deržavnogo unìversitetu, 2022
The article investigates the peculiarities of the simplified taxation system in Ukraine and the main changes that were caused by the beginning of the war. It was determined that such a system has several shortcomings that affect the single tax's fiscal, regulatory and incentive efficiency.
Olesia Miroshnуchenko   +1 more
openaire   +1 more source

Abolishment of a tax on imputed income: consequences for business and budget

open access: yesВестник университета, 2023
The article purpose is to investigate changes of taxpayers in the simplified and patent taxation system, in the structure of tax revenues of regional and local budgets, in the tax burden on taxpayers that occurred in connection with the abolition of tax ...
N. Z. Zotikov
doaj   +1 more source

Problems of taxation of public organizations

open access: yesВестник Северо-Кавказского федерального университета, 2022
The article substantiates recommendations on improving the tax mechanism for regulating the activities of public organizations as a special group of tax payers, the problems in the activities of public organizations in the Russian Federation with the use
N. Beskorovainaia
doaj   +1 more source

ORGANIZATIONAL AND LEGAL ASPECTS OF TAXATION OF ECONOMIC ACTIVITY OF INDIVIDUAL ENTREPRENEURS IN UKRAINE: RETROSPECTIVE, PRESENT, FUTURE [PDF]

open access: yesAlfred Nobel University Journal of Law
The article deals with the topical issues of taxation of individual entrepreneurs in the current economic environment. The relevance of this article is related to the fact that small business performs an important socio-economic function, since it not ...
Valerii О. Tsymbal
doaj   +1 more source

The New Method of Real Estate Properties Taxation – A Sustainable or Non-Sustainable Measure for the Romanian Business Environment

open access: yesCECCAR Business Review, 2022
Starting next year, the current real estate taxation system will change so that the way of calculating the tax on buildings will be simplified. The most important change that will occur in this regard is the removal from the Fiscal Code of the notion ...
Silviu Cornel CHIRIAC
doaj   +1 more source

SIMPLIFIED TAXATION REGIMES FOR SMALL AND MEDIUM-SIZED ENTERPRISES: EXPERIENCE OF EU COUNTRIES AND TRANSFORMATION IN UKRAINE

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики
The reform of the simplified taxation system is one of the important goals of the state's financial policy, as set out in the National Revenue Strategy until 2030 and Ukraine's integration into the European economic area. The current simplified taxation
Andriy Krysovatyy   +5 more
doaj   +1 more source

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