Results 221 to 230 of about 1,764 (256)

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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SPECIAL TAX REGIMES AS A TOOL FOR ENSURING ECONOMIC SECURITY

2023
The subject of this article is the study of special tax regimes as a tool for ensuring economic security. In the course of scientific research, the authors used general scientific methods. The types of special tax regimes, as well as the procedure for their establishment, are considered, on the basis of the method of observation.
Aguzarova, Larisa, Aguzarova, Fatima
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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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Tax Regimes and Special Interest Politics

The Journal of Economic Asymmetries, 2007
Abstract In this paper a simple model of pubic-good provision is considered. The economy consists of two individuals (principals) who have fixed endowment in private good and a government (agent) that has the monopoly of political coercion. In such a model, if the government is benevolent, the choice of tax system (i.e.
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On the role of special tax regimes in creating comfortable tax conditions for small businesses

Siberian Financial School, 2022
The article substantiates the need to strengthen the role of small and medium-sized enterprises (SMEs) in the implementation of national (federal, state, municipal) programs and projects and ensuring economic growth in Russia. the content and results of the implementation of the national project "Small and medium-sized entrepreneurship and support for ...
Aleksandr S. Rogachev, Mikhail P. Loginov   +1 more
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ON THE NECESSITY TO MODERNIZE SPECIAL TAX REGIMES

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA
The article analyzes the special tax regimes applied in Russia to support small businesses. Special attention is paid to the simplified taxation system (STS) and its role in budget formation. It was found that the STS plays a key role in budget formation, and entrepreneurs who are in the upper limits of the STS thresholds make a significant ...
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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.
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Special tax regimes for agricultural business in the EAEU

Economy of agricultural and processing enterprises
A distinguishing feature of taxation in the post-Soviet space refers to special tax regimes, which may have different purposes and even titles, but are traditionally considered in connection with the support of small business. Meanwhile, agricultural business, due to the strategic importance of its activities, needs tax incentives no less, and probably
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Application of special tax regimes in terms of global pandemic

Экономика и предпринимательство, 2020
Развитие субъектов малого и среднего бизнеса очень важно для экономики, так как данные предприятия обеспечивают более 50% от ВВП страны и около 60% от занятого населения приходится на них. Именно предприятия малого и среднего бизнеса способны быстро реагировать на изменения в покупательском спросе.
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Structure of the Tax and Legal Regime of Territories with Special Status

Теория и практика общественного развития
The tax and legal regime of territories with special status has complex operational features. Due to the multiple types of these territories and the lack of regulatory independence, this leads to a fragmented understanding of individual tax benefits without a holistic understanding of this legal structure as a unified tax and legal regime.
Eugeniy G. Belikov, Roman A. Bykov
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