Results 21 to 30 of about 1,218 (158)
ORGANIZATIONAL AND LEGAL ASPECTS OF TAXATION OF ECONOMIC ACTIVITY OF INDIVIDUAL ENTREPRENEURS IN UKRAINE: RETROSPECTIVE, PRESENT, FUTURE [PDF]
Alfred Nobel University Journal of LawThe 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
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Abolishment of a tax on imputed income: consequences for business and budget
Вестник 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
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Peculiarities of the simplified taxation system under martial law
Analytical 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
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CECCAR 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
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Фінансово-кредитна діяльність: проблеми теорії та практикиThe 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
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Проблеми 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
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Simplified tax system and its development prospect in small businesses
Путеводитель 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
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Development of the methodology of taxation of agricultural enterprises in the context of digitalization [PDF]
BIO Web of ConferencesAccording 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
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ANALYSIS OF TAXATION OF SMALL BUSINESSES UNDER THE SIMPLIFIED TAXATION SYSTEM
Russian Electronic Scientific JournalThis 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
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Вестник 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
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