Results 11 to 20 of about 1,769 (256)

Special tax regimes for sportsmen = Systemy opodatkowania sportowców

open access: yesJournal of Education, Health and Sport, 2015
Szwajdler Paweł. Special tax regimes for sportsmen = Systemy opodatkowania sportowców. Journal of Education, Health and Sport. 2015;5(4):374-379. ISSN 2391-8306.
Paweł Szwajdler
doaj   +4 more sources

Special tax regimes for Small Businesses: Problems of choosing the optimal tax Burden

open access: yesУчёт. Анализ. Аудит, 2023
In accordance with the norms of Russian legislation, taxpayers by default fall under the general taxation system. Developing financial and economic activities, commercial enterprises may apply various tax regimes: transition, for example, to the ...
G. S. Klychova   +4 more
doaj   +2 more sources

TRANSFORMATION OF TAX SYSTEM IN A SECTION OF SPECIAL TAX REGIMES

open access: yesСтатистика и экономика, 2016
Creating favorable conditions for development of small and medium business - one of the key directions of management of state economy. At the present stage small business is considered as the reserve promoting development of national economy as a whole ...
Elena B. Shuvalova   +1 more
doaj   +2 more sources

Productivity, Misallocation, and Special Tax Regimes in the Dominican Republic [PDF]

open access: yes, 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
exaly   +3 more sources

Profiling taxpayers applying special tax regimes by industry

open access: yesJournal of New Economy
The state spends large financial resources to support small and mediumsized enterprises, including by providing preferential tax regimes. However, the lack of research on the sector affiliation of taxpayers applying special tax regimes (STR) does not ...
Milyausha R. Pinskaya, Rodion V. Balakin
doaj   +2 more sources

Forecast assessment of tax revenue in the context of application of special tax regimes

open access: yes?????? ? ???????????????, 2020
This research is aimed at resolution of the question of forecasting tax revenues for consolidated budget of the constituent entity of the Russian Federation in terms of changing the composition of taxes within taxation system under the conditions of high level of uncertainty.
exaly   +2 more sources

Improving the Application of Special Tax Regimes in the Region

open access: yesProceedings of the Ecological-Socio-Economic Systems: Models of Competition and Cooperation (ESES 2019), 2020
Julia Fedotova   +3 more
exaly   +2 more sources

Unified agricultural tax as an indicator of the dynamics of agricultural development in the Russian Federation [PDF]

open access: yesE3S Web of Conferences, 2021
Taxation of the agricultural sector continues to be one of the main directions of development of the tax policy of the Russian Federation. On the one hand, taxes in agriculture perform to a greater extent a stimulating function, being the main economic ...
Sivolapenko Elena   +2 more
doaj   +1 more source

Ways of Enhancing Performance under a Special Economic Regime: Special Administrative Regions [PDF]

open access: yesПространственная экономика, 2020
Emergence and growing popularity of economic zones with special tax status was registered in the second half of XX century. As of today special economic regimes play a notable role in tax planning for a broad range of economic agents. For the states with
Aiastan Anatolievich Matykov   +1 more
doaj   +1 more source

Reduction in the importance of indirect methods of assessing the taxable base in the conditions of digitalization of the economy [PDF]

open access: yesE3S Web of Conferences, 2023
Starting from January 1, 2021, the uniform tax on imputed income (UTII) has been cancelled. According to the Federal Tax Service, 96.2% of the subjects who paid UTII have already chosen an alternative tax regime.
Tsyganov Alexander   +3 more
doaj   +1 more source

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