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REFORMING THE TAX SYSTEM OF GEORGIA: PROBLEMATIC ISSUES [PDF]
ეკონომიკური პროფილი, 2023 The article deals with some problematic issues identified in the process of reforming the tax system of Georgia. We focused on the risks identified in the direction of writing off tax debts, simplifying the procedures for refunding overpaid amounts, as ...
Guram Uphlisashvili
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Competitiveness of self-employed professions
Современная конкуренция, 2021 The Russian Federation has established and introduced a tax on professional activities (NAP) as part of the development of special tax systems, but the competitiveness of the professions offered by the tax legislation is not taken into account.
Natalia A. Bondareva +1 more
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Features of Legal Regulation of Tax Incentives for Small Business in Post-socialist Countries [PDF]
Societas et Iurisprudentia, 2018 Small businesses are one of the main factors of political and social stability of society and national economy in the modern European states. However, small businesses are vulnerable to a number of factors (inflation, expensive costs of credits ...
Igor Ivanovich Babin +1 more
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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
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Известия высших учебных заведений. Поволжский регион: Общественные науки, 2020 Background. In Russian Federation, for the first time since the beginning of last year, a new special tax regime called the professional income tax (PIT) is being introduced in the form of an experiment in order to remove the income of selfemployed ...
D. V. Krivin
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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 +4 more
wiley +1 more source
Special Regimes of Economic Activity: Prospects for Use in the Arctic zone of the Russian Federation
Модернизация, инновация, развитие, 2017 Purpose: investigation of the possibility of applying special regimes of economic activity on the territory of the Arctic zone of the Russian Federation.Methods: the research methodology is based on methods of generalization, analogy, comparative and ...
Olga O. Smirnova +2 more
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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 +4 more
wiley +1 more source
Tax Preferences in the Spatial Development of the Country: Terminological Aspect of the Study
Финансы: теория и практикаFor harmonious socio-economic development of the Russian Federation, national goals in the most important spheres of the state were defined. The first Decree of the President of the Russian Federation, signed by V. V.
L. I. Goncharenko
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Improving Small Businesses Taxation in Agro-Industrial Sector
Финансы: теория и практика, 2018 The objectives of the article are to study the current approaches to small businesses taxation in agro-industrial sector, to substantiate the directions for improvement of this process and to determine the impact of special tax regimes on business ...
V. A. Tsvetkov +3 more
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