Results 211 to 220 of about 1,764 (256)

Universal Credit receipt among working-age patients who are accessing specialist mental health services: results from a novel data linkage study. [PDF]

J Epidemiol Community Health
Stevelink SAM, Bakolis I, Dorrington S, Downs J, Leal R, Madan I, Phillips A, Geiger B, Hotopf M, Fear NT.   +9 more
europepmc   +1 more source

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SPECIAL TAX REGIMES: EXPERIMENTAL INNOVATIONS AND THEIR PROSPECTS

Èkonomika I Upravlenie: Problemy, Rešeniâ, 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.
exaly   +2 more sources

Special Tax Regimes for High Net Worth Individuals

European Taxation, 2020
In 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
exaly   +2 more sources

IMPROVING THE SYSTEM OF SPECIAL TAX REGIMES FOR SMALL BUSINESSES

Èkonomika I Upravlenie: Problemy, Rešeniâ, 2022
The article discusses new special tax regimes that are being implemented as an experiment in the taxation system of small businesses and are designed for a ten-year period. We are talking about the “Professional Income Tax” regime for individuals and individual entrepreneurs: its attractiveness exceeded all expectations, covering more than 6 million ...
exaly   +2 more sources

SPECIAL TAX REGIMES: PROBLEMS AND WAYS TO IMPROVE THEM

Èkonomika I Upravlenie: Problemy, Rešeniâ, 2020
The 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
exaly   +2 more sources

Special tax regimes and the choice of organizational form: Evidence from the European Tonnage Taxes

Journal of Public Economics, 2013
Abstract Tax systems often discriminate among the various organizational forms of doing business and may therefore affect the choice of organizational form. This paper studies how special tax regimes shape the organizational form choice. Although the full effects depend on the way that firm-level special tax regimes are designed, special regimes ...
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
openaire   +1 more source

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

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
openaire   +1 more source