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Ways of Enhancing Performance under a Special Economic Regime: Special Administrative Regions [PDF]
Пространственная экономика, 2020 Emergence and growing popularity of economic zones with special tax status was registered in the second half of XX century. As of today special economic regimes play a notable role in tax planning for a broad range of economic agents. For the states with
Aiastan Anatolievich Matykov +1 more
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Reduction in the importance of indirect methods of assessing the taxable base in the conditions of digitalization of the economy [PDF]
E3S 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
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Institutiones Administrationis, 2023 The exchange and provision of information on taxpayers generally pursue different objectives. According to the provisions of tax law, the main purpose of obtaining information on taxpayers was to implement effective tax administration.
Ľubomír Čunderlík, Andrea Szakács
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Key Issues of Taxation of the Self-Employed in the CIS Countries [PDF]
Финансовый журнал, 2021 The present article examines the prospect of forming a special chapter of the Model Tax Code for the CIS countries, “Tax on Professional Income.” The relevance of this issue is explained by two circumstances—first, a growing share of self-employed ...
Anna V. Tikhonova
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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
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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
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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
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Peculiarities of the “professional income tax” tax regime
Вестник университета, 2020 In the context of the widespread introduction of a tax on the self-employed in Russia, there is a need for a conceptual understanding of its role in the economic activity of citizens and the development of regions.
R. Sh. Abakarova
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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
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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
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