Results 271 to 280 of about 71,724 (323)

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
A. Huyghe
exaly   +3 more sources

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.
D. Meshkova
openaire   +2 more sources

APPLICATION OF A SPECIAL TAX REGIME FOR SELFEMPLOYED CITIZENS ON THE TERRITORY OF THE RUSSIAN FEDERATION. PROFESSIONAL INCOME TAX

Èkonomika I Upravlenie: Problemy, Rešeniâ, 2021
The relevance of the topic is largely due to the development of the country's tax base and the expansion of the geography of the special tax regime of the NAP.
V. Dzobelova, A. Salamova
exaly   +2 more sources

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 ...
Ю.М. Махдиева, М.М. Саадуева   +1 more
openaire   +2 more sources

Is There a Special Enforced Tax Collection Regime Under the ECtHR Case Law?

EC Tax Review, 2021
This article examines the extent to which the European Court of Human Rights (ECtHR) takes into account the privileged nature of tax claims in enforced collection proceedings.
Barış Bahçeci
exaly   +2 more sources

The New Special Tax Regime for Inbound Pensioners

European Taxation, 2019
This note discusses the new special tax regime for inbound pensioners, pursuant to which foreign pensioners transferring their tax residence to the southern regions of Italy can opt to pay a lump-sum substitute tax of 7% per year, in lieu of ordinary taxation, on all non-Italian-sourced income.
G Beretta
exaly   +2 more sources

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 ...
D. Meshkova
openaire   +2 more sources

Special tax regime es for a social entreppreneur - the best ooption for the tax b burden?

Экономика и предпринимательство, 2020
Налоговая политика государства - это, прежде всего, инструмент по изъятию платежей в пользу государства. При этом, фискальное давление на индивидуального предпринимателя в Российской Федерации можно расценивать как высокое, зачастую приводящее к банкротству последнего.
В.В. Рощупкина
openaire   +2 more sources

The Role of Platforms as Intermediaries under Simplified Tax Regimes: The Example of the Russian Professional Income Tax Regime

European Taxation, 2022
This article outlines the features of the Russian Professional Income Tax Regime and the role of the special app, the My Tax App, and intermediaries in respect of the regime. The app is used to automate and simplify the tax reporting process.
A. Vvedenskaya
semanticscholar   +3 more sources

Results of the experiment with a special tax regime for the self-employed

Economics of the New World, 2022
M. Kamilov
openaire   +2 more sources