Results 41 to 50 of about 143 (101)
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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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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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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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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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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IMPACT OF FISCAL POLICY ON THE ACTIVITIES OF INDIVIDUAL ENTREPRENEURS
Вестник 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
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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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FIRE SAFETY LICENSING: SPECIFICS OF TAX LEGISLATION [PDF]
Актуальные вопросы пожарной безопасностиThis article provides an overview of the provisions within the tax legislation, the application of which under the simplified taxation system can reduce the final costs for license applicants and licensees in ensuring compliance with licensing ...
Irina F. Zenkova
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Taxation features of the IT industry: regional aspect (on the Transcarpathia example)
Acta 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
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Scientific Notes of Ostroh Academy National University, "Economics" Series, 2023 The article examines and analyzes the main conditions for being of individual entrepreneurs (FOPs) as the single tax payers of Group II. It is determined what restrictions exist for FOPs of this group, to whom FOPs can provide services and sell goods.
Nataliya Mamontova, Serhii Zakharchuk
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