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Special Tax Regimes in Latin America and the Caribbean: Compliance, Social Protection, and Resource Misallocation [PDF]

, 2019
Simplified tax regimes reduce both tax rates and compliance costs for small firms. On the one hand, these regimes increase the number of businesses formally registered and have the potential of also expanding the safety net when they subsidize the ...
Inter-American Development Bank
core   +1 more source

Productivity, Misallocation, and Special Tax Regimes in the Dominican Republic [PDF]

, 2019
This paper advances understanding of the relationship between tax policy and productivity, taking advantage of unique data from the Dominican Republic to document a significant negative impact of tax regulations on total factor productivity (TFP). It begins by estimating productivity using administrative records provided by the tax authorities.
Azuero, Rodrigo, Bosch Mossi, Mariano, Cardoza, Marvin, Sanchez, Dennis   +3 more
openaire   +2 more sources

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

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

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

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

Reforming the Simplified Taxation System in Ukraine: The Experience of European Union Countries [PDF]

Problemi Ekonomiki
The aim of the article is to analyze and evaluate the European experience in organizing the functioning of the simplified tax regime in order to identify and substantiate effective solutions for reforming the national system of simplified taxation.
Kuz Vasyl I.
doaj   +1 more source

On the objectives and results of the experiment to establish a special tax regime "Tax on Professional Income" in the context of the Federation Council's recommendation for its early termination

Право и политика
The article is dedicated to analyzing the results of the special tax regime "Tax on Professional Income," introduced by Federal Law No. 422-FZ as a ten-year experiment. The problem under study is related to the Federation Council's recommendation for the
Dmitrii Anatol'evich Poluyan
semanticscholar   +1 more source

Approbation of an integrated methodology for evaluating the effectiveness of the special tax regime "Professional income tax" on the example of subjects of the Volga Federal District

Финансы и управление
Various changes in the state tax policy of the Russian Federation in relation to individuals represent an urgent topic for comprehensive research. Of particular importance is the issue of assessing and forecasting the consequences of the introduction ...
N. Kustov
semanticscholar   +1 more source

Investment tax benefits in China: special features of legal regulation and comparative analysis with Russian practices

Правоприменение, 2022
The subject. The article discusses the legal regulation of investment tax incentives in China. The choice of the object of research is determined by the prospects of comparative legal studies of the experience of states bordering the territories of the ...
K. A. Ponomareva
doaj   +1 more source