Results 71 to 80 of about 5,437,480 (191)

PROSPECTS FOR THE DEVELOPMENT OF THE PROFESSIONAL INCOME TAX IN THE RUSSIAN FEDERATION [PDF]

open access: yesLegal Bulletin
The relevance of the study lies in the fact that one of the most discussed and interesting topics in the tax sphere is a new special t ax regime - the t ax on professional income, which was introduced in the territory of the Russian Federation as an ...
BURDAKOVA M.A.
doaj   +1 more source

Analysis of the Impact of Special Tax Regimes for Small Business Financial Results

open access: yesMediterranean Journal of Social Sciences, 2015
© 2015, Mediterranean Center of Social and Educational Research. All rights reserved. This article is about taxation of the small business enterprises on simplified system of the taxation are considered. The comparative analysis of the financial results of the company on the general system and simplified system of the taxation under otherwise identical
Tufetulov A., Davletshin T., Salmina S.
openaire   +4 more sources

THE IMPACT OF TAXATION ON THE FINANCIAL SUSTAINABILITY OF THE SMALL BUSINESS SECTOR: AN EMPIRICAL ANALYSIS OF THE GEORGIAN EXPERIENCE

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики
Contemporary economic trends have underscored the critical role of small businesses, whose development is considered essential to a country's overall economic progress.
Бадрі Гечбая   +2 more
doaj   +1 more source

The Impact of Recent Tax Changes on Tax Complexity and Compliance Costs: The Tax Practitioners' Perspective

open access: yes, 2016
This article reports the results of an online survey of Australian tax practitioners conducted in May 2014. The purpose of the survey was to gain further insight into how tax changes impact on the role of tax practitioners in assisting their clients to ...
Evans, CC ; https://orcid.org/   +2 more
core  

The Single Tax Principle: Fiction or Reality in a Non-Comprehensive International Tax Regime?

open access: yes, 2019
It is possible to talk about an international tax regime taking into account the international regime theory developed in the framework of international relations.
Gil García, Elizabeth
core   +1 more source

Profiling taxpayers applying special tax regimes by industry

open access: yesJournal of New Economy
The state spends large financial resources to support small and mediumsized enterprises, including by providing preferential tax regimes. However, the lack of research on the sector affiliation of taxpayers applying special tax regimes (STR) does not allow assessing the diversification efficiency of certain types of STRs and their prevalence in the ...
Milyausha Pinskaya, Rodion Balakin
openaire   +1 more source

Evaluation of tax preferences for SMEs: A case of small businesses in Gauteng, South Africa

open access: yesSouth African Journal of Economic and Management Sciences
Background: Small businesses play a significant role in the alleviation of unemployment, poverty and inequality. In recognition of the key role played by small businesses, the South African government has implemented small- and medium-sized enterprises ...
Mphagahlele O. Ndlovu
doaj   +1 more source

LEGAL REGULATION OF ESTABLISHMENT OF LAND BENEFITS ON LAND TAX FOR RESIDENTS OF TASED IN SINGLE-INDUSTRY TOWNS

open access: yesГуманитарные и юридические исследования, 2021
In the Russian Federation, more attention is paid to the development of single-industry municipalities, including through the creation of territories of advanced social and economic development (TASED) in them.
S. Mironova
doaj  

Representación y apoderamiento (presencial y electrónico) en el procedimiento administrativo

open access: yesRevista Vasca de Administración Pública, 2019
This paper analyzes the general regime of representation and empowerment within the common administrative procedure, stating both the classic or traditional conceptions on the matter and the problems arising from the online representation and empowerment
Eduardo Gamero Casado
doaj   +1 more source

Disconnection of the obligations of the special Tax regime (ESAL)

open access: yes, 2019
Non-profit organizations that develop their main activity for the social benefit has risen from a few years ago, but the central issue arises due to the wrong approach that gives this figure not only in the tax obligations they have but also in its operation, where it is important to exert control of information, and management that implement these ...
Hernandez, Diego Fernando   +1 more
openaire   +1 more source

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