Results 21 to 30 of about 17,606,937 (278)

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

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

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

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

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

Short-term experience with responsive regulation in the Australian Taxation Office [PDF]

open access: yes, 2015
This paper reports on the perceptions and early experience of staff in the Australian Taxation Office (Tax Office) with responsive regulation. The Tax Office adapted responsive regulation to take the form of the Australian Taxation Office Compliance ...
Job, Jenny   +3 more
core   +1 more source

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

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

SIMPLIFIED TAXATION REGIMES FOR SMALL AND MEDIUM-SIZED ENTERPRISES: EXPERIENCE OF EU COUNTRIES AND TRANSFORMATION IN UKRAINE

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики
The 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
doaj   +1 more source

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