Results 31 to 40 of about 17,735,501 (279)

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 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

DISPLAY OF THE SIMPLIFIED TAXATION SYSTEM IN THE BAS SOFTWARE PRODUCT

open access: yesInternational scientific journal "Internauka". Series: "Economic Sciences", 2022
Introduction. The introduction of a single tax rate of 2% under martial law conditions led to the emergence of new requirements for the software's ability to reflect the above changes introduced by the Tax Code of Ukraine. Today, the use of software products by business entities for the purpose of displaying accrued taxes and fees in the accounting
openaire   +1 more source

Simplified tax system and its development prospect in small businesses

open access: yesПутеводитель 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

doaj  

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

Corporate income taxation in the European Union: current state perspectives [PDF]

open access: yes, 2001
The paper reviews the state and recent changes in corporate income taxation in the European Union (EU) and major Organisation for Economic Cooperation and Development (OECD) countries. It also reviews coordination measures proposed and adopted in the EU
Genser, Bernd   +2 more
core  

Monolithic Oxidation Enables Ultrathin Vertically Graded Tantalum Oxide for Low‐Voltage, Low‐Variability Memristive Switching

open access: yesAdvanced Functional Materials, EarlyView.
Monolithic UV‐ozone oxidation of Ta forms an ultrathin Ta2O5/TaOx bilayer enabling resistive switching with a vertical defect gradient. A stoichiometric surface layer over an oxygen‐deficient sublayer promotes localized filament nucleation near the top interface, enabling low‐voltage operation, and reduced cycle‐to‐cycle variability.
Seunghoon Yang   +11 more
wiley   +1 more source

ANALYSIS OF TAXATION OF SMALL BUSINESSES UNDER THE SIMPLIFIED TAXATION SYSTEM

open access: yesRussian Electronic Scientific Journal
This study examines the indicators of economic activity of small enterprises in the Russian Federation. There is a strategy for the development of small and medium-sized enterprises until 2030, which includes the main socio-economic indicators. Financial resources of enterprises play a limited role in the national economy and are described as economic ...
Nigmatullina G.R.   +3 more
openaire   +1 more source

Cultural narratives of taxation and citizenship: Fairness, groups and globalisation [PDF]

open access: yes, 2015
This paper explores the relationship between culturally mediated narratives of fairness, conceptions of the state, group and individual identities, citizenship and debates about globalisation in Australian perspectives on tax administration. It is based
Australian Taxation Office   +2 more
core  

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