Results 41 to 50 of about 71,724 (323)

SMALL BUSINESS: THE APPLICATION OF SPECIAL TAX REGIMES

Scientific bulletin of the Southern Institute of Management, 2018
Small business is an important sector of the market economy of any state, due to a number of objective reasons. As a result of the development of small and medium-sized businesses, new jobs are created, new sources of income appear in the structure of the household budget, the social burden in the expenditure part of the budget decreases.
N. A. Chumakova, M. N. Andreiko
openaire   +1 more source

REGIONS OF RUSSIA AS CENTERS OF GRAVITORY FOR SMALL AND MEDIUM-SITEZ BUSINESSES (ORGANIZATIONS) CENDEZ SPECIAL TAX REGIONS

Economics Profession Business, 2022
The paper deals with the problem of choosing a special tax regime by small businesses (enterprises) in order to reduce the fiscal burden on business. The purpose of the article is to identify the regions of Russia with «attractive» tax conditions for the
V. Koretskaia-Garmash
semanticscholar   +1 more source

Modern Economic Conditions and Impact of the Tax Regime on the Legalization of Self-Employment: Russian and Foreign Experience

International Journal of Criminology and Sociology, 2022
This article analyzes Russian and international experience in approaches to taxation of self-employed individuals and their impact on the legalization of activities based on modern economic conditions. The purpose of the study is to conduct a comparative
E. Bolonina, A. R. Khafizova, V. Nasyrova   +2 more
semanticscholar   +1 more source

Kenyan Farmers' Policy Priorities During Economic Crisis and Stability: Insights From a Best‐Worst Scaling Experiment

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Amid rising food and fertilizer prices, understanding farmers' policy preferences is critical for effective crisis response. We use best‐worst scaling experiment to assess Kenyan mobile‐owning crop farmers' preferences for government support under high and normal price scenarios.
Mywish K. Maredia, John Olwande, Jacob Ricker‐Gilbert, David L. Mather, Nicole M. Mason   +4 more
wiley   +1 more source

Sustainable Productivity Growth in Agriculture: The Role of Shifts in R&D Investments and Technology

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT The objective of the paper is to evaluate the long‐term prospects of sustainable productivity growth linked to plausible assumptions on public agricultural R&D investments as the key productivity driver. Second, it investigates the role of changing R&D focus from yield maximization to input saving technologies (fertilizers and pesticides). The
Zuzana Smeets Křístková, Michiel van Dijk, Robert M'Barek, Hans van Meijl, Tomas Ratinger   +4 more
wiley   +1 more source

On the directions of improving the legal mechanism of the professional income tax

Правоприменение
Subject. The article examines the practice of applying a special tax regime "Tax on professional income". The authors have identified four directions of optimizing and improving the functioning of the tax on professional income regime: increasing the ...
K. A. Ponomareva, A. A. Batarin, N. G. Vishnevskaya   +2 more
doaj   +1 more source

Special Tax Regimes For Sportsmen = Systemy Opodatkowania Sportowców

Journal of Education, Health and Sport, 2015
Szwajdler Paweł. Special tax regimes for sportsmen = Systemy opodatkowania sportowców. Journal of Education, Health and Sport. 2015;5(4):374-379. ISSN 2391-8306. DOI 10.5281/zenodo.29033 http://ojs.ukw.edu.pl/index.php/johs/article/view/2015%3B5%284%29%3A374-379 https://pbn.nauka.gov.pl/works/611688 http://dx.doi.org/10.5281/zenodo.29033 Formerly ...
openaire   +3 more sources

Tax on Withdrawn Capital as a Special Regime for Stimulating Reinvestments in Industrial Parks of Post-War Ukraine

Economic Herald of the Donbas, 2022
The study of the article is devoted to the consideration of special regimes of tax incentives for the operation of the network of industrial parks in the post-war economic development of Ukraine.
V. Liashenko, O. Borodina, O. Lishchuk
semanticscholar   +1 more source

Do Tax Incentives for Farmland Leases Increase Farm Supply? Evidence From Iowa's Beginning Farmer Tax Credit

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross, Wesley M. Zebrowski, Julia C. D. Valliant   +2 more
wiley   +1 more source

Astana International Financial Center: Features of the Tax Regime and Legal Regulation of Cryptocurrency Turnover

Investments and Public Finance, 2022
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
semanticscholar   +1 more source