Results 21 to 30 of about 5,437,480 (191)

PROFESSIONAL INCOME TAX IN ENTREPRENEURSHIP: PROBLEMS AND PROSPECTS OF EXPERIMENT IN SCIENCE AND PRACTICE

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
doaj   +1 more source

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
doaj   +1 more source

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
doaj   +1 more source

Original scientific article legal consequences of special tax regimes for individual entrepreneurs in post-transition economies [PDF]

Pravni Zapisi
This 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
doaj   +1 more source

Digital transformation of management resources for a comfortable tax environment [PDF]

SHS Web of Conferences, 2021
With the use of digital technologies, a person’s daily life, industrial relations, economic processes and education are changing, as well as new requirements for communications, computing power, information systems and services arise.
Bratcev Valeriy Ivanovich, Simachkova Anastasiya Mikhailovna   +1 more
doaj   +1 more source

Designing a 21st Century Corporate Tax — An Advance U.S. Minimum Tax on Foreign Income and Other Measures to Protect the Base

, 2015
The 21st Century has seen unprecedented levels of corporate tax aggressiveness and avoidance. This Article continues our exploration of second-best international tax reforms that would protect the U.S.
Shay, Stephen, Fleming, J. Clifton, Jr., Peroni, Robert J.   +2 more
core   +5 more sources

The Consequences for the Romanian State Budget Generated Through the Inappropriate Interpretation/ Evading of the Civil and Tax Legislation in Relation to the Sale of Second-Hand Vehicles

CECCAR Business Review, 2021
Vehicles that are deemed as second-hand can benefit from a special VAT regime that allows the tax to be applied only to the profit margin in the case of resale of second-hand goods. As a consequence, VAT does not apply to the acquisition value.
Gabriel GOICEA
doaj   +1 more source

Prospects for the application of unified tax payment in the digital economy

Вестник университета, 2022
The unified tax payment is to simplify the payment of taxes, reduce the time for filling out payment documents and reduce the number of mistakes in them.
E. L. Gulkova, M. V. Karp, M. V. Tipalina   +2 more
doaj   +1 more source

Choosing Between an Estate Tax and a Basis Carryover Regime: Evidence from 2010

, 2018
Executors of estates for decedents in 2010 could choose between an estate tax regime and a basis carry-over regime. This typically created a tradeoff between a current estate tax payment and a future capital gains tax liability for beneficiaries who ...
Joulfaian, David, Gordon, Robert N., Poterba, James Michael   +2 more
core   +1 more source

The Corporate Exit Taxes and the EU. A special reference to the Portuguese regime [PDF]

An analysis of the problems and potential solutions involved in the use of Corporate Exit taxation to enforce national taxation boundaries in the context of the European Union, with particular focus on the tax regime in Portugal and key decisions before ...
Braga, Antonio Pedro
core   +3 more sources