Results 261 to 270 of about 2,792 (293)

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

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA
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
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