Results 31 to 40 of about 1,175 (153)

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

Вестник 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
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DISPLAY OF THE SIMPLIFIED TAXATION SYSTEM IN THE BAS SOFTWARE PRODUCT

International 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
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Simplified tax system and its development prospect in small businesses

Путеводитель 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

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IMPACT OF FISCAL POLICY ON THE ACTIVITIES OF INDIVIDUAL ENTREPRENEURS

Вестник 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
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ANALYSIS OF TAXATION OF SMALL BUSINESSES UNDER THE SIMPLIFIED TAXATION SYSTEM

Russian 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., Lubova T.N., Gilmanov T.D., Galeev A.F.   +3 more
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Peculiarities of the simplified taxation system under martial law

Analytical 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
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FIRE SAFETY LICENSING: SPECIFICS OF TAX LEGISLATION [PDF]

Актуальные вопросы пожарной безопасности
This article provides an overview of the provisions within the tax legislation, the application of which under the simplified taxation system can reduce the final costs for license applicants and licensees in ensuring compliance with licensing ...
Irina F. Zenkova
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Taxation features of the IT industry: regional aspect (on the Transcarpathia example)

Acta 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
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Choice of the form of taxation in small and medium-sized enterprises and their importance for the economic growth and the country’s economy

Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie, 2021
When making a decision to start a business, an entrepreneur is forced to choose the form of taxation of income from business activity. The aim of the article is to present the importance of the sector of small and medium-sized enterprises for economic ...
Izabela Emerling
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SECOND GROUP OF SINGLE TAX ACCORDING TO THE SIMPLIFIED TAXATION SYSTEM: ACCOUNTING, TAXATION AND REPORTING

Scientific Notes of Ostroh Academy National University, "Economics" Series, 2023
The article examines and analyzes the main conditions for being of individual entrepreneurs (FOPs) as the single tax payers of Group II. It is determined what restrictions exist for FOPs of this group, to whom FOPs can provide services and sell goods.
Nataliya Mamontova, Serhii Zakharchuk
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