Results 231 to 240 of about 2,610 (261)

SPECIAL TAX REGIMES: PROBLEMS AND WAYS TO IMPROVE THEM

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA, 2020
The article examines the theoretical foundations of special tax regimes, analyzes the income from tax payments of small businesses, and examines the advantages and disadvantages of tax systems of special tax regimes. The article considers measures to support small businesses that the state takes in the context of a coronavirus pandemic.
Kh. R. AKHMEDILOVA, M. G. ALIMIRZOEV
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ON THE NECESSITY TO MODERNIZE SPECIAL TAX REGIMES

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA
The article analyzes the special tax regimes applied in Russia to support small businesses. Special attention is paid to the simplified taxation system (STS) and its role in budget formation. It was found that the STS plays a key role in budget formation, and entrepreneurs who are in the upper limits of the STS thresholds make a significant ...
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Special tax regimes for agricultural business in the EAEU

Economy of agricultural and processing enterprises
A distinguishing feature of taxation in the post-Soviet space refers to special tax regimes, which may have different purposes and even titles, but are traditionally considered in connection with the support of small business. Meanwhile, agricultural business, due to the strategic importance of its activities, needs tax incentives no less, and probably
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Application of special tax regimes in terms of global pandemic

Экономика и предпринимательство, 2020
Развитие субъектов малого и среднего бизнеса очень важно для экономики, так как данные предприятия обеспечивают более 50% от ВВП страны и около 60% от занятого населения приходится на них. Именно предприятия малого и среднего бизнеса способны быстро реагировать на изменения в покупательском спросе.
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PREREQUISITES AND PROSPECTS FOR THE DEVELOPMENT OF SPECIAL TAX REGIMES IN RUSSIA

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA
Since the 90s of the last century, special tax regimes have played a key role in supporting and developing small and medium-sized businesses in the Russian Federation. They are aimed at reducing the tax burden, stimulating and legalizing entrepreneurial activity, as well as reducing administrative barriers and, as a result, ensuring the sustainability ...
Alexander M. Sadykov, Denis A. Smirnov
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Structure of the Tax and Legal Regime of Territories with Special Status

Теория и практика общественного развития
The tax and legal regime of territories with special status has complex operational features. Due to the multiple types of these territories and the lack of regulatory independence, this leads to a fragmented understanding of individual tax benefits without a holistic understanding of this legal structure as a unified tax and legal regime.
Eugeniy G. Belikov, Roman A. Bykov
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Selection of special tax regimes for individual entrepreneurs

Актуальные проблемы экономики и управления, 2022
Elena Arkadyevna Naumova, Marina Ruslanovna Marmenkova   +1 more
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THE ROLE OF SPECIAL TAX REGIMES IN THE INCOME BUDGET

CONTEMPORARY ECONOMIC PROBLEMS OF RUSSIA AND CHINA, 2021
E.V. Popravko, N.V. Shelepova
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The Special Tax Regimes Clause in the 2016 U.S. Model Income Tax Convention

Intertax, 2017
This contribution focuses on one of the new provisions of the 2016 U.S. Model, i.e. the special tax regimes clause provided for in Article 3 (1) (l), which impinges on several Articles of the Model. The main purpose of this provision is to deny certain treaty benefits at the source when the person claiming the benefits enjoys a preferential tax regime ...
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SPECIAL TAX REGIME "TAX ON PROFESSIONAL INCOME"

Russian science: actual researches and developments,Part 2, 2020
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