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Constructing a special tax regime for developing sciences, technologies and innovation in Cuba
Insights into Regional Development, 2023 This paper aims to build a theoretical approach to the master lines of constructing the new Cuban tax law. This special tax regime allows the tax governance of several actors of the national economy directed to develop technologies, change of productive ...
Reynier Limonta Montero +1 more
doaj +2 more sources
Taxation under the Diia City legal regime: is a special tax regime?
Problems of legalityThe relevance of the article is due to the study of theoretical and practical problems of creating separate conditions of taxation within the Diia City legal regime and the continuation of the study of tax regimes. The purpose of the article is to analyze the provisions of the tax legislation regulating the specifics of taxation within the Diia City ...
A. Kotenko
semanticscholar +5 more sources
The Economy Under Guard, 2022 The article deals with the problems associated with the regulation of the activities of registered entrepreneurs in the context of the application of a special tax regime “tax on professional income”.
O. Elfimov, Kristina Shchekaleva
exaly +2 more sources
EARNED INCOME TAX IN THE SYSTEM OF SPECIAL TAX REGIMES
Vektor nauki Tol’attinskogo gosudarstvennogo universiteta. Seria Uridicheskie nauki, 2022 Scientists ambiguously assess the new special tax regime “Earned Income Tax” introduced in 2019 as an experiment: some scientists criticize it, while others recognize it necessary. A little over two years of experience with this tax regime revealed positive results and some problems. The study aims to carry out a legal analysis of the earned income tax
V. Yu. Moiseeva, A. V. Moiseev
openaire +2 more sources
Original scientific article legal consequences of special tax regimes for individual entrepreneurs in post-transition economies [PDF]
Pravni ZapisiThis paper provides a comparative legal analysis of the practice of four post-transition economies (Czechia, Kazakhstan, Russia, and Serbia) with special tax regimes for individual entrepreneurs from 1990s till now.
Tiutiuriukov Vladimir
doaj +2 more sources
Special tax regimes for Small Businesses: Problems of choosing the optimal tax Burden
Учёт. Анализ. Аудит, 2023 In accordance with the norms of Russian legislation, taxpayers by default fall under the general taxation system. Developing financial and economic activities, commercial enterprises may apply various tax regimes: transition, for example, to the ...
G. S. Klychova +4 more
doaj +2 more sources
Reforming the tax system: From special tax regimes to general system of taxation [PDF]
Finance and Credit, 2020 Subject. The article considers special tax regimes in the Russian tax law, their evolution and current state, and ways to improve the tax system. Objectives. I focus on developing the theoretical and practical basis for reforming the tax system, considering to phase out the special tax regime in the tax regulation of ordinary business activities and to
T. Davletshin
openaire +2 more sources
The Special Tax Regime as a Factor of Business Activity in Modern Russia
, 2016 The research is based on the hypothesis that different special tax regimes have non-identical impact on the level of entrepreneurial activity. Special tax regimes, combined with the actual conditions of individual entrepreneurs, as well as a variety of ...
S. Gorbushina, T. Dyukina
exaly +2 more sources
On the role of special tax regimes in creating comfortable tax conditions for small businesses
Siberian Financial School, 2022 The article substantiates the need to strengthen the role of small and medium-sized enterprises (SMEs) in the implementation of national (federal, state, municipal) programs and projects and ensuring economic growth in Russia. the content and results of the implementation of the national project "Small and medium-sized entrepreneurship and support for ...
Aleksandr S. Rogachev +1 more
openaire +2 more sources
FEATURES OF THE APPLICATION OF A SPECIAL TAX REGIME FOR AGRICULTURAL PRODUCERS
International Agricultural Journal, 2022 Y. Korotkikh
openaire +2 more sources