Results 221 to 230 of about 2,610 (261)

The special tax regime for Belgian Distribution Centers - a comparison with the tax regime for Dutch Distribution Centers and with similar tax regimes in Belgium

Intertax, 1992
exaly   +2 more sources

TAX POTENTIAL OF SPECIAL TAX REGIMES SMALL BUSINESS IN THE SVERDLOVSK REGION

Scientific Works of the Free Economic Society of Russia, 2022
The level of economic development of the territory is strongly influenced by large business. Because the size of the production potential and the financial condition of the territory depend on it. At the same time, it should be noted that an equally important economic part of the market mechanism is small business.
M.P. LOGINOV, A.S. ROGACHEV
openaire   +1 more source

SPECIAL TAX REGIMES: EXPERIMENTAL INNOVATIONS AND THEIR PROSPECTS

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA, 2023
The article discusses new special tax regimes that are being implemented as an experiment in the taxation system of small businesses. We are talking about the “Professional Income Tax” regime for individuals and individual entrepreneurs: its attractiveness exceeded all expectations, covering more than 7 million self-employed.
openaire   +1 more source

Reform of VAT and special tax regimes: The tax system harmonization

Finance and Credit, 2020
Subject. This article considers the issues of harmonization of tax regimes and reform of special tax ones. Objectives. The article aims to determine areas to improve the tax system, harmonize the General Tax System and special tax regimes, and involve business entities applying special tax regimes in the VAT movement. Methods. For the study, I used the
openaire   +1 more source

Special Tax Regimes for High Net Worth Individuals

European Taxation, 2020
In this article, the authors provide an overview of various European regimes designed to attract high net worth individuals (HNWIs). They examine the common features of jurisdictions attracting HNWIs, followed by an analysis of the special compliance programmes for HNWIs that some jurisdictions offer.
R.H.M.J. Offermanns, R.Botelho Moniz
openaire   +1 more source

SPECIAL TAX REGIMES AS A TOOL FOR ENSURING ECONOMIC SECURITY

2023
The subject of this article is the study of special tax regimes as a tool for ensuring economic security. In the course of scientific research, the authors used general scientific methods. The types of special tax regimes, as well as the procedure for their establishment, are considered, on the basis of the method of observation.
Aguzarova, Larisa, Aguzarova, Fatima
openaire   +1 more source

Tax Regimes and Special Interest Politics

The Journal of Economic Asymmetries, 2007
Abstract In this paper a simple model of pubic-good provision is considered. The economy consists of two individuals (principals) who have fixed endowment in private good and a government (agent) that has the monopoly of political coercion. In such a model, if the government is benevolent, the choice of tax system (i.e.
openaire   +1 more source

Tax on professional income in the system of special tax regimes in the Russian Federation

Экономика и предпринимательство, 2023
В статье рассматривается роль и место налога на профессиональный доход в системе специальных налоговых режимов в Российской Федерации. Раскрываются сущностные характеристики и специфика данного специального режима налогообложения. Проводится анализ динамики показателей, характеризующих применение данного режима налогообложения в России и в отдельных ...
openaire   +1 more source

On the role of special tax regimes in creating comfortable tax conditions for small businesses

Siberian Financial School, 2022
The article substantiates the need to strengthen the role of small and medium-sized enterprises (SMEs) in the implementation of national (federal, state, municipal) programs and projects and ensuring economic growth in Russia. the content and results of the implementation of the national project "Small and medium-sized entrepreneurship and support for ...
Aleksandr S. Rogachev, Mikhail P. Loginov   +1 more
openaire   +1 more source

IMPROVING THE SYSTEM OF SPECIAL TAX REGIMES FOR SMALL BUSINESSES

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA, 2022
The article discusses new special tax regimes that are being implemented as an experiment in the taxation system of small businesses and are designed for a ten-year period. We are talking about the “Professional Income Tax” regime for individuals and individual entrepreneurs: its attractiveness exceeded all expectations, covering more than 6 million ...
openaire   +1 more source