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Taxation of special investment contracts participants
Правоприменение, 2023 16. Balandina A.S. Analysis of theoretical aspects of tax benefits and tax preferences. Vestnik Tomskogo gosudarstvenogo universiteta = Tomsk State University Journal, 2011, no. 4 (16), pp. 105–110. (In Russ.). 17. Danilova V.V.
R. A. Shepenko, A. G. Isaev
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Providing Incentives for Intellectual Labor through Tax Policy in Belarus [PDF]
Финансовый журнал, 2022 This paper discusses the idea of providing tax incentives for scholars and researchers as a necessary factor in the formation of innovative environment.
Alena Kireyeva, Milyausha R. Pinskaya
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PROSPECTS FOR THE APPLICATION OF A SPECIAL TAX REGIME FOR TRANSACTIONS WITH VIRTUAL ASSETS
Baltic Journal of Legal and Social Sciences, 2023 The article studies the prospects of applying a special tax regime for transactions with virtual assets in Ukraine. Applying existing tax conditions to the virtual asset market will lead to the opposite effect – the complete shadowing of the industry ...
S. Hrytsai
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Institutiones Administrationis, 2022 The objective of the study is to present Hungarian local tax regulations from the change of the regime, in transition term until the period of COVID-19, with special attention in the light of changes in the legal system and their economic effects.
Csaba Lentner, Szilárd Hegedűs
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Priority Development Areas: a New Tool for Attracting Investment in the Far East of Russia [PDF]
Экономика региона, 2016 The purpose of the article is to compare the new term for the Russian economy — «priority development areas (PDA)» with the existing concepts of «special economic zone (SEZ)» and «regional development zones (RDZ)».
Nadezhda Viktorovna Kashina
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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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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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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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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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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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