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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PROSPECTS FOR THE DEVELOPMENT OF THE SIMPLIFIED TAXATION SYSTEM IN UNCERTAINTY CONDITIONS
Vìsnik 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
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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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Features and Problems of Tax Incentives for Small Software Companies in Russia [PDF]
Финансовый журнал, 2022 Since 2021, Russian IT companies have been stimulated by enhanced tax incentives, which allow one to pay corporate income tax only to the federal budget as well as pay social security contributions at a heavily reduced rate.
Vladimir V. Gromov
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Calculating the amount of tax when using the simplified taxation system: Mathematical and statistical patterns of achieving a socially signifi cant result [PDF]
Известия Саратовского университета. Новая серия: Серия «Экономика. Управление. Право», 2023 Introduction. The social orientation of legal regulation should be manifested in the process of performing any of the state functions, including the collection of taxes and fees.
Konduktorov, Anton Sergeevich
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Simplified Taxation System as a Microeconomic Fiscal Regulator [PDF]
Business Inform, 2021 The article considers the specifics and features of application of the simplified taxation system in Ukraine. Small business entities can apply either general or simplified taxation system. On the basis of generalizations of literary sources and current practice, the advantages and disadvantages of the simplified system at the present stage of economic
N. O. Loboda +2 more
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Historical Development of Real Property Tax Regulation in the Territory of Slovakia in the period of 1918 - 2005 [PDF]
Historický Časopis, 2023 The collapse of the Austro-Hungarian monarchy and the establishment of the independent Czechoslovak state (1918) meant not only a geopolitical change for the territory of Slovakia, but also caused economic changes, which were reflected in the subsequent ...
Anna Vartašová, Karolína Červená
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JUSTIFICATION OF THE CHOICE OF THE OBJECT OF TAXATION IN THE SIMPLIFIED SYSTEM OF THE TAXATION
Scientific Papers Collection of the Angarsk State Technical University, 2019 openaire +3 more sources
Special tax regimes for Small Businesses: Problems of choosing the optimal tax Burden
Учёт. Анализ. Аудит, 2023 In accordance with the norms of Russian legislation, taxpayers by default fall under the general taxation system. Developing financial and economic activities, commercial enterprises may apply various tax regimes: transition, for example, to the ...
G. S. Klychova +4 more
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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]
E3S Web of Conferences, 2020 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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