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Eldercare and re-purposing the built environment of urban China: Capital switching and bundled commodities in recent trends. [PDF]

Hum Geogr
Xu F, Lawson J.
europepmc   +1 more source

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The New Special Tax Regime for Inbound Pensioners

European Taxation, 2019
This note discusses the new special tax regime for inbound pensioners, pursuant to which foreign pensioners transferring their tax residence to the southern regions of Italy can opt to pay a lump-sum substitute tax of 7% per year, in lieu of ordinary taxation, on all non-Italian-sourced income.
G Beretta
exaly   +2 more sources

Special tax regime es for a social entreppreneur - the best ooption for the tax b burden?

Èkonomika i predprinimatelʹstvo, 2020
Налоговая политика государства - это, прежде всего, инструмент по изъятию платежей в пользу государства. При этом, фискальное давление на индивидуального предпринимателя в Российской Федерации можно расценивать как высокое, зачастую приводящее к банкротству последнего.
exaly   +2 more sources

EARNED INCOME TAX IN THE SYSTEM OF SPECIAL TAX REGIMES

Vektor nauki Tol’attinskogo gosudarstvennogo universiteta. Seria Uridicheskie nauki, 2022
Scientists ambiguously assess the new special tax regime “Earned Income Tax” introduced in 2019 as an experiment: some scientists criticize it, while others recognize it necessary. A little over two years of experience with this tax regime revealed positive results and some problems. The study aims to carry out a legal analysis of the earned income tax
V. Yu. Moiseeva, A. V. Moiseev
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The special tax regime for Belgian Distribution Centers - a comparison with the tax regime for Dutch Distribution Centers and with similar tax regimes in Belgium

Intertax, 1992
exaly   +2 more sources

FEATURES OF THE APPLICATION OF A SPECIAL TAX REGIME FOR AGRICULTURAL PRODUCERS

International Agricultural Journal, 2022
exaly   +2 more sources

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
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SPECIAL TAX REGIMES: EXPERIMENTAL INNOVATIONS AND THEIR PROSPECTS

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA, 2023
The article discusses new special tax regimes that are being implemented as an experiment in the taxation system of small businesses. We are talking about the “Professional Income Tax” regime for individuals and individual entrepreneurs: its attractiveness exceeded all expectations, covering more than 7 million self-employed.
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Reform of VAT and special tax regimes: The tax system harmonization

Finance and Credit, 2020
Subject. 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 on professional income in the system of special tax regimes in the Russian Federation

Экономика и предпринимательство, 2023
В статье рассматривается роль и место налога на профессиональный доход в системе специальных налоговых режимов в Российской Федерации. Раскрываются сущностные характеристики и специфика данного специального режима налогообложения. Проводится анализ динамики показателей, характеризующих применение данного режима налогообложения в России и в отдельных ...
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