Results 281 to 290 of about 71,724 (323)

PROFESSIONAL INCOME TAX — NEW SPECIAL TAX REGIME IN RUSSIA AS AN EXPERIMENT

Today and Tomorrow of Russian Economy, 2019
Olga V. Shinkareva, Elena A. Mayorova
openaire   +2 more sources

New special tax regime “Automated Simplified Taxation System”

Buhuchet v zdravoohranenii (Accounting in Healthcare), 2022
The article is devoted to the analysis of the draft federal law “An experiment to establish a special tax regime “Automated simplified tax system”. The article considers the relevance of the project, its features and potential, it is shown that only ...
O. V. Shinkareva, M.I. Guseynova
semanticscholar   +1 more source

SPECIAL TAX REGIME FOR WAR-BUSINESS ENTITIES: NEW RULES OF ACCOUNTING AND REPORTING

Economic Sciences, 2022
Introduction. The new tax model, which was introduced in Ukraine on April 1, 2022 for the period of martial law, provides for the election of special tax treatment.
Kostiantyn Bezverkhyi, O. Yurchenko
semanticscholar   +1 more source

Application of the special tax regime “professional income tax” to employees of the penal system: problems and prospects

Vestnik Kuzbasskogo instituta, 2021
С 1 января 2019 г. в Российской Федерации начал внедряться эксперимент по введению специального налогового режима, который получил распространение в большинстве субъектов РФ и нашел применение в деятельности налогоплательщиков, находившихся до этого в ...
Юлия Александровна Борзенко
semanticscholar   +1 more source

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

SMALL BUSINESS WITHOUT UTII: SELECTION OF SPECIAL TAX REGIME FOR INDIVIDUAL ENTREPRENEURS, EMPLOYEES IN THE FIELD OF SERVICES

, 2020
The article examines the question of choosing the optimal taxation regime in the service sector in con-nection with the abolition from January 1, 2021 of the Chapter 26.3 of the Tax Code of the Russian Federation governing the system of single tax on ...
Yu. A. Topchi, D. Meshkova
semanticscholar   +1 more source

On the issue of subsidized tax regime

Finance and Credit, 2023
Subject. This article discusses special tax regimes as well as the new subsidized tax regime. Objectives. The article aims to determine the content of the subsidized tax regime. Methods.
A. S. Rogachev
semanticscholar   +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

Assessment of the ongoing reform of the special tax regime of the self-employed

Vestnik of North-Ossetian State University
The relevance of the research topic lies in the fact that support for small and medium-sized enterprises is considered one of the most priority areas for the development of the economy of states, since business is the driving force of economic growth ...
L.A. Aguzarova
semanticscholar   +1 more source

A Critical Evaluation of the Special Income Tax Regime for the Banking Sector of Pakistan

Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2020
Based on its contribution to overall federal tax collection, the banking sector in Pakistan is the second largest after the oil and gas sector. In this article, the author summarizes and critically evaluates the provisions of income tax law governing the
B. Hassan
semanticscholar   +1 more source