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Reform of VAT and special tax regimes: The tax system harmonization
Finance and Credit, 2020Subject. This article considers the issues of harmonization of tax regimes and reform of special tax ones. Objectives. The article aims to determine areas to improve the tax system, harmonize the General Tax System and special tax regimes, and involve business entities applying special tax regimes in the VAT movement. Methods. For the study, I used the
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Tax Regimes and Special Interest Politics
The Journal of Economic Asymmetries, 2007Abstract In this paper a simple model of pubic-good provision is considered. The economy consists of two individuals (principals) who have fixed endowment in private good and a government (agent) that has the monopoly of political coercion. In such a model, if the government is benevolent, the choice of tax system (i.e.
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Special Tax Regimes for High Net Worth Individuals
European Taxation, 2020In this article, the authors provide an overview of various European regimes designed to attract high net worth individuals (HNWIs). They examine the common features of jurisdictions attracting HNWIs, followed by an analysis of the special compliance programmes for HNWIs that some jurisdictions offer.
R.H.M.J. Offermanns, R.Botelho Moniz
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Scientific works "Adilet", 2021
In its desire to encourage some individuals the State should not infringe the rights and legitimate interests of others. The investment policy of the State should not be discriminatory and should always, first of all, take into account the national ...
K.Yu. Proskurina
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In its desire to encourage some individuals the State should not infringe the rights and legitimate interests of others. The investment policy of the State should not be discriminatory and should always, first of all, take into account the national ...
K.Yu. Proskurina
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SPECIAL TAX REGIMES: PROBLEMS AND WAYS TO IMPROVE THEM
EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA, 2020The article examines the theoretical foundations of special tax regimes, analyzes the income from tax payments of small businesses, and examines the advantages and disadvantages of tax systems of special tax regimes. The article considers measures to support small businesses that the state takes in the context of a coronavirus pandemic.
Kh. R. AKHMEDILOVA, M. G. ALIMIRZOEV
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MOSCOW UNIVERSITY BULLETIN ON STATE AUDIT
The article aims to identify methodological and practical problems in applying the special tax regime “Professional Income Tax” (hereinafter referred to as the “NPT”).
K. Ponomareva
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The article aims to identify methodological and practical problems in applying the special tax regime “Professional Income Tax” (hereinafter referred to as the “NPT”).
K. Ponomareva
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ON THE NECESSITY TO MODERNIZE SPECIAL TAX REGIMES
EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYAThe article analyzes the special tax regimes applied in Russia to support small businesses. Special attention is paid to the simplified taxation system (STS) and its role in budget formation. It was found that the STS plays a key role in budget formation, and entrepreneurs who are in the upper limits of the STS thresholds make a significant ...
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Application of special tax regimes in terms of global pandemic
Экономика и предпринимательство, 2020Развитие субъектов малого и среднего бизнеса очень важно для экономики, так как данные предприятия обеспечивают более 50% от ВВП страны и около 60% от занятого населения приходится на них. Именно предприятия малого и среднего бизнеса способны быстро реагировать на изменения в покупательском спросе.
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Special tax regimes for agricultural business in the EAEU
Economy of agricultural and processing enterprisesA distinguishing feature of taxation in the post-Soviet space refers to special tax regimes, which may have different purposes and even titles, but are traditionally considered in connection with the support of small business. Meanwhile, agricultural business, due to the strategic importance of its activities, needs tax incentives no less, and probably
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The tax regime of wine production and trade in Bessarabia (1812-1863)
Integrare prin cercetare și inovare. Științe UmanisticeIn the present study we aim to analyze the fiscal regime operated in Bessarabia in the period 1812-1863 regarding the production and trade of wine. On the one hand, in state localities, starting with 1827, the production and trade of wine was declared ...
Andrei Emilciuc
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