Results 251 to 260 of about 5,058,947 (283)

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 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

ON THE NECESSITY TO MODERNIZE SPECIAL TAX REGIMES

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

PREREQUISITES AND PROSPECTS FOR THE DEVELOPMENT OF SPECIAL TAX REGIMES IN RUSSIA

Èkonomika I Upravlenie: Problemy, Rešeniâ
Since the 90s of the last century, special tax regimes have played a key role in supporting and developing small and medium-sized businesses in the Russian Federation. They are aimed at reducing the tax burden, stimulating and legalizing entrepreneurial activity, as well as reducing administrative barriers and, as a result, ensuring the sustainability ...
Alexander M. Sadykov, Denis A. Smirnov
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

The Special Tax Regimes Clause in the 2016 U.S. Model Income Tax Convention

Intertax, 2017
This contribution focuses on one of the new provisions of the 2016 U.S. Model, i.e. the special tax regimes clause provided for in Article 3 (1) (l), which impinges on several Articles of the Model. The main purpose of this provision is to deny certain treaty benefits at the source when the person claiming the benefits enjoys a preferential tax regime ...
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

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.
openaire   +1 more source

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
openaire   +1 more source

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

Экономика и предпринимательство, 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.
openaire   +1 more source