Results 31 to 40 of about 1,923 (291)

The New Method of Real Estate Properties Taxation – A Sustainable or Non-Sustainable Measure for the Romanian Business Environment

open access: yesCECCAR 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
doaj   +1 more source

Peculiarities of the simplified taxation system under martial law

open access: yesAnalytical 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
openaire   +3 more sources

Features of Taxation of Income Received from Performing an Independent Professional Activity in the War Period

open access: yesПроблеми 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
doaj   +1 more source

Development of the methodology of taxation of agricultural enterprises in the context of digitalization [PDF]

open access: yesBIO Web of Conferences
According 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
doaj   +1 more source

THE IMPORTANCE OF THE DEVELOPMENT OF SMALL ENTERPRISES AND THE SPECIFICS OF ORGANIZATION OF ITS ACCOUNTING TAXATION

open access: yesВестник 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
doaj   +1 more source

Leaftronics: Bio‐Fractal Scaffolds From Leaf Venation for Low‐Waste Electronics

open access: yesAdvanced Materials, EarlyView.
“Leaftronics” transforms naturally evolved leaf venation into quasi‐fractal scaffolds for sustainable electronics. Polymer‐infiltrated leaf skeletons can be used to fabricate ultra‐smooth, reflow‐ and thin‐film‐compatible decomposable substrates, while making the same lignocellulose networks conducting results in flexible transparent electrodes.
Rakesh Rajendran Nair   +3 more
wiley   +1 more source

ChicGrasp: Imitation‐Learning‐Based Customized Dual‐Jaw Gripper Control for Manipulation of Delicate, Irregular Bio‐Products

open access: yesAdvanced Robotics Research, EarlyView.
Automated poultry processing lines still rely on humans to lift slippery, easily bruised carcasses onto a shackle conveyor. Deformability, anatomical variance, and hygiene rules make conventional suction and scripted motions unreliable. We present ChicGrasp, an end‐to‐end hardware‐software co‐designed imitation learning framework, to offer a ...
Amirreza Davar   +8 more
wiley   +1 more source

IMPACT OF FISCAL POLICY ON THE ACTIVITIES OF INDIVIDUAL ENTREPRENEURS

open access: yesВестник 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
doaj   +1 more source

Taxation features of the IT industry: regional aspect (on the Transcarpathia example)

open access: yesActa 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
doaj   +1 more source

Simplified taxation system: fiscal significance and development priorities [PDF]

open access: yes
У статті визначено пріоритетність спрощеної системи оподаткування для малого бізнесу. Розглянуто критерії застосування спрощеної системи оподаткування у розрізі окремих платників єдиного податку.
Добрунік, Т.П., Dobrunik, T.
core   +1 more source

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