Results 21 to 30 of about 1,923 (291)

RECOGNITION AND AUDIT OF COSTS IN SIMPLIFIED TAXATION SYSTEM

open access: yesHerald UNU. International Economic Relations And World Economy, 2021
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
openaire   +1 more source

TAX AND ACCOUNTING SYSTEMS OF SMALL AGRICULTURAL EN-TERPRISES IN THE CONDITIONS OF EUROPEAN INTEGRATION

open access: yesThree Seas Economic Journal, 2021
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
doaj   +1 more source

Simplified taxation system in Ukraine in the conditions of digital transformation

open access: yesUzhhorod National University Herald. Series: Law, 2022
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
openaire   +3 more sources

Reforming the Simplified Taxation System in Ukraine: The Experience of European Union Countries [PDF]

open access: yesProblemi Ekonomiki
The aim of the article is to analyze and evaluate the European experience in organizing the functioning of the simplified tax regime in order to identify and substantiate effective solutions for reforming the national system of simplified taxation.
Kuz Vasyl I.
doaj   +1 more source

REGIONAL PRACTICE OF TAX REVENUE MANAGEMENT

open access: yesВестник университета, 2020
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
doaj   +1 more source

Social and Economic Problems of Entrepreneurship within the Scopes of the National Revenue Strategy for 2024-2030 [PDF]

open access: yesЕкономічний вісник Державного вищого навчального закладу Український державний хіміко-технологічний університет
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
doaj   +1 more source

Withdrawal of Tax Restrictions for 3rd Group Taxpayers of Single Tax under Martial Law to Activate Business [PDF]

open access: yesОблік і фінанси, 2023
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
doaj   +1 more source

Abolishment of a tax on imputed income: consequences for business and budget

open access: yesВестник 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
doaj   +1 more source

ORGANIZATIONAL AND LEGAL ASPECTS OF TAXATION OF ECONOMIC ACTIVITY OF INDIVIDUAL ENTREPRENEURS IN UKRAINE: RETROSPECTIVE, PRESENT, FUTURE [PDF]

open access: yesAlfred Nobel University Journal of Law
The 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
doaj   +1 more source

Problems of taxation of public organizations

open access: yesВестник Северо-Кавказского федерального университета, 2022
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
doaj   +1 more source

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