Results 11 to 20 of about 2,792 (293)
Productivity, Misallocation, and Special Tax Regimes in the Dominican Republic [PDF]
, 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
core +5 more sources
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
doaj +3 more sources
Вестник университета, 2017 Small business, contributing to the creation of new jobs, and performs a number of important socio-economic tasks, therefore, for its development and support in economically developed countries used different systems of tax exemptions, simplification of ...
A. Lukashevich
doaj +2 more sources
Вестник университета, 2019 Small business, contributing to the creation of new jobs, and performs a number of important socio-economic tasks, therefore, for its development and support in economically developed countries used different systems of tax exemptions, simplification of ...
A. Lukashevich
doaj +2 more sources
Special Tax Regimes in Latin America and the Caribbean: Compliance, Social Protection, and Resource Misallocation [PDF]
, 2019 Simplified tax regimes reduce both tax rates and compliance costs for small firms. On the one hand, these regimes increase the number of businesses formally registered and have the potential of also expanding the safety net when they subsidize the ...
Inter-American Development Bank
core +2 more sources
Key Issues of Taxation of the Self-Employed in the CIS Countries [PDF]
Финансовый журнал, 2021 The present article examines the prospect of forming a special chapter of the Model Tax Code for the CIS countries, “Tax on Professional Income.” The relevance of this issue is explained by two circumstances—first, a growing share of self-employed ...
Anna V. Tikhonova
doaj +1 more source
CHANGES IN TAXATION OF AGRO-INDUSTRIAL COMPLEX ENTITIES
Научный журнал Российского НИИ проблем мелиорации, 2020 Purpose: to study the dynamics of methodological approaches in agricultural producers’ taxation. Materials and methods: studies devoted to this problem were carried out in Rostov region using statistical data for a number of other territories (in the ...
Z. A. Klyukovich +2 more
doaj +1 more source
Identification of Signs of “Business Fragmentation” in Russian Far Eastern Territories with Special Economic Status [PDF]
Финансовый журнал, 2021 The issue of “business fragmentation” has been relevant in Russia for over ten years. Business striving to ensure competitiveness makes it necessary to look for mechanisms to reduce the tax burden, applying special tax regimes or preferential tax ...
Olga A. Sinenko, Timofey P. Mitrofanov
doaj +1 more source
Salud, Ciencia y Tecnología - Serie de Conferencias, 2023 The objective of the work was to comparatively analyze the benefits of the special tax regime Special Economic and Social Zone versus the ordinary regime that the company Indupalmarito S.A.S. obtains in the payment of income tax according to Law 1955 of 2019.
Rolando Eslava Zapata +2 more
openaire +1 more source
Tax Instruments for National Economy’s Digitization: Content and Features of Use [PDF]
Облік і фінанси, 2022 Today, the development of the national economy can only be imagined with the active use of digital technologies. State authorities and local self-governments can ensure more active development of the digital economy, using the full range of methods ...
Inna Yakushko
doaj +1 more source