Special tax regimes for Small Businesses: Problems of choosing the optimal tax Burden
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
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Unified agricultural tax as an indicator of the dynamics of agricultural development in the Russian Federation [PDF]
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
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Prospects of Artificial Intelligence Use for Business Monitoring: Legal Aspects [PDF]
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
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Constructing a special tax regime for developing sciences, technologies and innovation in Cuba
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
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Taxation of special investment contracts participants
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
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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
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Providing Incentives for Intellectual Labor through Tax Policy in Belarus [PDF]
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
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Priority Development Areas: a New Tool for Attracting Investment in the Far East of Russia [PDF]
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
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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]
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
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