Results 11 to 20 of about 1,764 (256)
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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CHANGES IN TAXATION OF AGRO-INDUSTRIAL COMPLEX ENTITIES
Научный журнал Российского НИИ проблем мелиорации, 2020 Purpose: to study the dynamics of methodological approaches in agricultural producers’ taxation. Materials and methods: studies devoted to this problem were carried out in Rostov region using statistical data for a number of other territories (in the ...
Z. A. Klyukovich +2 more
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Identification of Signs of “Business Fragmentation” in Russian Far Eastern Territories with Special Economic Status [PDF]
Финансовый журнал, 2021 The issue of “business fragmentation” has been relevant in Russia for over ten years. Business striving to ensure competitiveness makes it necessary to look for mechanisms to reduce the tax burden, applying special tax regimes or preferential tax ...
Olga A. Sinenko, Timofey P. Mitrofanov
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Salud, Ciencia y Tecnología - Serie de Conferencias, 2023 The objective of the work was to comparatively analyze the benefits of the special tax regime Special Economic and Social Zone versus the ordinary regime that the company Indupalmarito S.A.S. obtains in the payment of income tax according to Law 1955 of 2019.
Rolando Eslava Zapata +2 more
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Tax Instruments for National Economy’s Digitization: Content and Features of Use [PDF]
Облік і фінанси, 2022 Today, the development of the national economy can only be imagined with the active use of digital technologies. State authorities and local self-governments can ensure more active development of the digital economy, using the full range of methods ...
Inna Yakushko
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The Tax Policy of the Republic of Crimea: Reducing Subsidization of the Region [PDF]
Финансовый журнал, 2023 Currently, the Republic of Crimea is a subsidized region, and for objective reasons the level of subsidization will not be significantly reduced in the near future, as a result of which the implementation of the indicators reflected in the Law of the ...
Irina V. Kiviko, Nina I. Malis
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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
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Original scientific article legal consequences of special tax regimes for individual entrepreneurs in post-transition economies [PDF]
Pravni ZapisiThis paper provides a comparative legal analysis of the practice of four post-transition economies (Czechia, Kazakhstan, Russia, and Serbia) with special tax regimes for individual entrepreneurs from 1990s till now.
Tiutiuriukov Vladimir
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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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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 +3 more
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