Results 71 to 80 of about 143 (101)

SIMPLIFIED TAXATION SYSTEM IN UKRAINE: ADVANTAGES AND DISADVANTAGES

Juridical scientific and electronic journal, 2020
I.H. Kozynets, O.V. Kravchenko
openaire   +1 more source

Inventory management and tax regime selection: key aspects for small and medium-sized businesses

Informaciâ i Innovacii
Relevance. With the growing tax burden on small and medium-sized businesses, it is necessary to consider various tax accounting methods and inventory management systems to identify problem areas and subsequently optimize business processes.Aim.
O. V. Schneider, V. E. Andrianova
doaj   +1 more source

CHANGE MANAGEMEN IN THE SIMPLIFIED TAXATION SYSTEM: TERRITORIAL ASPECT

INNOVATIVE ECONOMY
Purpose. The aim of the article is to identify the problems of change management in the simplified taxation system (on the example of the analysis of its functioning in the Ternopil region). Methodology of research. The following methods were used in the course of the study: an ontological approach – to substantiate the essence of change management in
Volodymyr Valihura, Oleksandr Odaiskyi, Ivan Vakulich   +2 more
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Small Business and VAT: Causes and Impact of Tax Legislation Changes

Учёт. Анализ. Аудит
The subject of the study is a widely publicised changes of the tax system in 2026, which will introduce a value-added tax for entrepreneurs with revenue exceeding 20 million rubles per year.
L. I. Goncharenko, V. O. Konstantinov
doaj   +1 more source

VAT & the Platform Economy: EU Framework and Southeast Europe’s Compliance Strategy

Collection Regional Law Review
New business models, born and further sophisticated through digital technology, have significantly affected and redefined the digital economy, leading to the phenomenon known as platformization. In December 2022, the EU introduced the “VAT in the Digital
Lejla Ramić
doaj   +1 more source

Digital Transformation of Tax Law Principles

Journal of Digital Technologies and Law
Objective: to search for conceptual issues, features and prospects of development of tax law principles and tax obligation institute in the context of modern digitalization trends.Methods: the study is based on a set of general legal (analysis and ...
O. I. Lyutova
doaj   +1 more source

The Problems and Directions for Improving the Functioning of the Simplified Taxation System

Business Inform
Ensuring the sustainable development of the national economy requires government authorities to seek effective solutions in the field of taxation. The main functions of taxes are fiscal and regulatory, and achieving their effective implementation has led to the identification of two subsystems in taxation: the general system and the alternative ...
openaire   +1 more source

Tax Support of Small Enterprises Activity in Ukraine

Problemi Ekonomiki, 2015
The purpose of the article is to evaluate the importance of small enterprises for the economic development of Ukraine and determine priorities of their stimulation.
Pronoza Pavlo V
doaj  

The single tax for entities under the simplified taxation system is not “single”

Analytical and Comparative Jurisprudence
The article considers the questions: are single taxpayers really exempt from paying other taxes and fees that are directly or indirectly related to their economic activities, and can the single tax be considered truly “single” for its payers under the current tax system?
openaire   +1 more source

REGIONAL PECULIARITIES OF APPLICATION OF THE SIMPLIFIED SYSTEM OF TAXATION

Central Russian Journal of Social Sciences, 2019
openaire   +1 more source