Results 21 to 30 of about 5,697,017 (293)
Competitiveness of self-employed professions
Современная конкуренция, 2021 The Russian Federation has established and introduced a tax on professional activities (NAP) as part of the development of special tax systems, but the competitiveness of the professions offered by the tax legislation is not taken into account.
Natalia A. Bondareva +1 more
doaj +1 more source
Productivity, Misallocation, and Special Tax Regimes in the Dominican Republic [PDF]
, 2019 This paper advances understanding of the relationship between tax policy and productivity, taking advantage of unique data from the Dominican Republic to document a significant negative impact of tax regulations on total factor productivity (TFP). It begins by estimating productivity using administrative records provided by the tax authorities.
Azuero, Rodrigo +3 more
openaire +2 more sources
Известия высших учебных заведений. Поволжский регион: Общественные науки, 2020 Background. In Russian Federation, for the first time since the beginning of last year, a new special tax regime called the professional income tax (PIT) is being introduced in the form of an experiment in order to remove the income of selfemployed ...
D. V. Krivin
doaj +1 more source
Taxation in the implementation of public-private partnership projects
Экономика и управление, 2023 Aim. The presented study aims to analyze the peculiarities of taxation in the implementation of projects using the mechanism of public-private partnership (PPP).Tasks.
N. M. Batrukova
doaj +1 more source
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 +1 more source
Digital transformation of management resources for a comfortable tax environment [PDF]
SHS Web of Conferences, 2021 With the use of digital technologies, a person’s daily life, industrial relations, economic processes and education are changing, as well as new requirements for communications, computing power, information systems and services arise.
Bratcev Valeriy Ivanovich +1 more
doaj +1 more source
CECCAR Business Review, 2021 Vehicles that are deemed as second-hand can benefit from a special VAT regime that allows the tax to be applied only to the profit margin in the case of resale of second-hand goods. As a consequence, VAT does not apply to the acquisition value.
Gabriel GOICEA
doaj +1 more source
Prospects for the application of unified tax payment in the digital economy
Вестник университета, 2022 The unified tax payment is to simplify the payment of taxes, reduce the time for filling out payment documents and reduce the number of mistakes in them.
E. L. Gulkova +2 more
doaj +1 more source
Choosing Between an Estate Tax and a Basis Carryover Regime: Evidence from 2010
, 2018 Executors of estates for decedents in 2010 could choose between an estate tax regime and a basis carry-over regime. This typically created a tradeoff between a current estate tax payment and a future capital gains tax liability for beneficiaries who ...
Joulfaian, David +2 more
core +1 more source
The Corporate Exit Taxes and the EU. A special reference to the Portuguese regime [PDF]
An analysis of the problems and potential solutions involved in the use of Corporate Exit taxation to enforce national taxation boundaries in the context of the European Union, with particular focus on the tax regime in Portugal and key decisions before ...
Braga, Antonio Pedro
core +3 more sources