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]
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
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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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
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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Withdrawal of Tax Restrictions for 3rd Group Taxpayers of Single Tax under Martial Law to Activate Business [PDF]
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
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REGIONAL PRACTICE OF TAX REVENUE MANAGEMENT
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
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Social and Economic Problems of Entrepreneurship within the Scopes of the National Revenue Strategy for 2024-2030 [PDF]
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
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Simplified Taxation System: First Estimates of 2024 Changes in Tax Legislation [PDF]
Changes to the simplified taxation system (STS) introduced in the course of the tax system fine-tuning will significantly alter its design: income limit requirements will be expanded and STS payers will be recognized as VAT payers.
Aleksandra L. Osmolovskaya-Suslina +1 more
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Problems of taxation of public organizations
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
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PROSPECTS FOR THE DEVELOPMENT OF THE SIMPLIFIED TAXATION SYSTEM IN UNCERTAINTY CONDITIONS
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
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