Results 11 to 20 of about 5,697,017 (293)

Prospects of Artificial Intelligence Use for Business Monitoring: Legal Aspects [PDF]

open access: yesمجلة البحوث القانونية و الاقتصادية, 2021
The article explores the prospects for the use of artificial intelligence in the field of monitoring the implementation of entrepreneurial activity, analyzes the existing control mechanisms, as well as the modern implementation of control tools using ...
Mironova Svenlana & Usanova Victoria m
doaj   +1 more source

Taxation of special investment contracts participants

open access: yesПравоприменение, 2023
16. Balandina A.S. Analysis of theoretical aspects of tax benefits and tax preferences. Vestnik Tomskogo gosudarstvenogo universiteta = Tomsk State University Journal, 2011, no. 4 (16), pp. 105–110. (In Russ.). 17. Danilova V.V.
R. A. Shepenko, A. G. Isaev
doaj   +1 more source

Providing Incentives for Intellectual Labor through Tax Policy in Belarus [PDF]

open access: yesФинансовый журнал, 2022
This paper discusses the idea of providing tax incentives for scholars and researchers as a necessary factor in the formation of innovative environment.
Alena Kireyeva, Milyausha R. Pinskaya
doaj   +1 more source

The Development History and Economic Characteristics of the Hungarian Local Tax System from the Change of the Regime until the Pandemic

open access: yesInstitutiones Administrationis, 2022
The objective of the study is to present Hungarian local tax regulations from the change of the regime, in transition term until the period of COVID-19, with special attention in the light of changes in the legal system and their economic effects.
Csaba Lentner, Szilárd Hegedűs
doaj   +1 more source

Priority Development Areas: a New Tool for Attracting Investment in the Far East of Russia [PDF]

open access: yesЭкономика региона, 2016
The purpose of the article is to compare the new term for the Russian economy — «priority development areas (PDA)» with the existing concepts of «special economic zone (SEZ)» and «regional development zones (RDZ)».
Nadezhda Viktorovna Kashina
doaj   +1 more source

Ways of Enhancing Performance under a Special Economic Regime: Special Administrative Regions [PDF]

open access: yesПространственная экономика, 2020
Emergence and growing popularity of economic zones with special tax status was registered in the second half of XX century. As of today special economic regimes play a notable role in tax planning for a broad range of economic agents. For the states with
Aiastan Anatolievich Matykov   +1 more
doaj   +1 more source

Reduction in the importance of indirect methods of assessing the taxable base in the conditions of digitalization of the economy [PDF]

open access: yesE3S Web of Conferences, 2023
Starting from January 1, 2021, the uniform tax on imputed income (UTII) has been cancelled. According to the Federal Tax Service, 96.2% of the subjects who paid UTII have already chosen an alternative tax regime.
Tsyganov Alexander   +3 more
doaj   +1 more source

Exchange and provision of information in the field of tax administration and prevention of tax evasion

open access: yesInstitutiones Administrationis, 2023
The exchange and provision of information on taxpayers generally pursue different objectives. According to the provisions of tax law, the main purpose of obtaining information on taxpayers was to implement effective tax administration.
Ľubomír Čunderlík, Andrea Szakács
doaj   +1 more source

Key Issues of Taxation of the Self-Employed in the CIS Countries [PDF]

open access: yesФинансовый журнал, 2021
The present article examines the prospect of forming a special chapter of the Model Tax Code for the CIS countries, “Tax on Professional Income.” The relevance of this issue is explained by two circumstances—first, a growing share of self-employed ...
Anna V. Tikhonova
doaj   +1 more source

The Role of Platforms as Intermediaries under Simplified Tax Regimes: The Example of the Russian Professional Income Tax Regime

open access: yes, 2022
This article outlines the features of the Russian Professional Income Tax Regime and the role of the special app, the My Tax App, and intermediaries in respect of the regime. The app is used to automate and simplify the tax reporting process.
Vvedenskaya, A.
core   +4 more sources

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