Results 11 to 20 of about 2,608 (263)

Special tax regimes for Small Businesses: Problems of choosing the optimal tax Burden

open access: yesУчёт. 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

Unified agricultural tax as an indicator of the dynamics of agricultural development in the Russian Federation [PDF]

open access: yesE3S Web of Conferences, 2021
Taxation of the agricultural sector continues to be one of the main directions of development of the tax policy of the Russian Federation. On the one hand, taxes in agriculture perform to a greater extent a stimulating function, being the main economic ...
Sivolapenko Elena   +2 more
doaj   +1 more source

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

Constructing a special tax regime for developing sciences, technologies and innovation in Cuba

open access: yesInsights 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   +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

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

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

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

Benefits of the Special Tax Regime Special Economic and Social Zone versus the Ordinary Income Tax Regime: An empirical study

open access: yesSalud, Ciencia y Tecnología - Serie de Conferencias, 2023
The objective of the work was to comparatively analyze the benefits of the special tax regime Special Economic and Social Zone versus the ordinary regime that the company Indupalmarito S.A.S. obtains in the payment of income tax according to Law 1955 of 2019.
Rolando Eslava Zapata   +2 more
openaire   +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

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