Results 31 to 40 of about 240 (201)

Peculiarities of the simplified taxation system under martial law

open access: yesAnalytical and Comparative Jurisprudence, 2023
The article highlights the legal aspects and the role of particular provisions of the simplified taxation system, which were introduced for the period of martial law in Ukraine with the aim of easing the tax burden on business entities and preserving the financial stability of the country. The excessive liberality of the legislator towards taxpayers of
openaire   +3 more sources

Features of Taxation of Income Received from Performing an Independent Professional Activity in the War Period

open access: yesПроблеми Законності, 2023
The article analyzes the changes in income taxation of self-employed persons due to the introduction of martial law. A comparison of the transformation in taxation of two types of self-employed persons, namely: individual entrepreneurs (who are on a ...
Євген Посторонко
doaj   +1 more source

Development of the methodology of taxation of agricultural enterprises in the context of digitalization [PDF]

open access: yesBIO Web of Conferences
According to the norms of Russian legislation taxpayers by default fall under the general system of taxation. Developing financial and economic activities, enterprises, including agricultural enterprises can apply different tax regimes: the transition ...
Klychova Guzaliya   +5 more
doaj   +1 more source

THE IMPORTANCE OF THE DEVELOPMENT OF SMALL ENTERPRISES AND THE SPECIFICS OF ORGANIZATION OF ITS ACCOUNTING TAXATION

open access: yesВестник университета, 2019
The arguments, justifying the need to create a unified legislative framework, governing the accounting system of small enterprises, have been presented. The modern interpretations of the concept “small enterprise” have been considered.
O. S. D’yakonova, A. M. Puzankova
doaj   +1 more source

Rapid Fabrication of Self‐Propelled and Steerable Magnetic Microcatheters for Precision Medicine

open access: yesAdvanced Materials, EarlyView.
A rapid Joule heating fabrication method for the production of self‐propelling, adaptive microcatheters, with tunable stiffness and integrated microfluidic channels is presented. Demonstrated through three microrobotic designs, including a steerable guiding catheter, an untethered wave‐crawling TubeBot, and a distal‐end propelled microcatheter, it was ...
Zhi Chen   +5 more
wiley   +1 more source

Simplified tax system and its development prospect in small businesses

open access: yesПутеводитель предпринимателя, 2020
The specific tax treatments for small businesses are considered in the scientific article. The global preferential taxation practice for small sized business entities is presented. Peculiarities of the simplified taxation system application in accordance

doaj  

IMPACT OF FISCAL POLICY ON THE ACTIVITIES OF INDIVIDUAL ENTREPRENEURS

open access: yesВестник университета, 2019
Statistics on the amount of individual entrepreneur (registered and stopping one’s financial-economic activity) have been investigated. Systematization of scientific – practical methods for formation of the concept “optimum taxing load” has been carried ...
R. G. Akhmadeev
doaj   +1 more source

ANALYSIS OF TAXATION OF SMALL BUSINESSES UNDER THE SIMPLIFIED TAXATION SYSTEM

open access: yesRussian Electronic Scientific Journal
This study examines the indicators of economic activity of small enterprises in the Russian Federation. There is a strategy for the development of small and medium-sized enterprises until 2030, which includes the main socio-economic indicators. Financial resources of enterprises play a limited role in the national economy and are described as economic ...
Nigmatullina G.R.   +3 more
openaire   +1 more source

Leaftronics: Bio‐Fractal Scaffolds From Leaf Venation for Low‐Waste Electronics

open access: yesAdvanced Materials, EarlyView.
“Leaftronics” transforms naturally evolved leaf venation into quasi‐fractal scaffolds for sustainable electronics. Polymer‐infiltrated leaf skeletons can be used to fabricate ultra‐smooth, reflow‐ and thin‐film‐compatible decomposable substrates, while making the same lignocellulose networks conducting results in flexible transparent electrodes.
Rakesh Rajendran Nair   +3 more
wiley   +1 more source

Taxation features of the IT industry: regional aspect (on the Transcarpathia example)

open access: yesActa Academiae Beregsasiensis. Economics, 2022
The relevance of the article is justified by the positive growing indicators of IT business. The dynamic development of the IT sector in Ukraine is an important factor that attracts attention to Ukrainian IT companies both within the country, in the ...
Gabriella Loszkorih, Oxána Pércsi
doaj   +1 more source

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