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Modern forms of functioning of special tax regimes in Ukraine

Scientific Bulletin of Odessa National Economic University
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Special Tax Regimes for High Net Worth Individuals

European Taxation, 2020
In this article, the authors provide an overview of various European regimes designed to attract high net worth individuals (HNWIs). They examine the common features of jurisdictions attracting HNWIs, followed by an analysis of the special compliance programmes for HNWIs that some jurisdictions offer.
R.H.M.J. Offermanns, R.Botelho Moniz
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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 ...
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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
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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 ...
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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
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TAX POTENTIAL OF SPECIAL TAX REGIMES SMALL BUSINESS IN THE SVERDLOVSK REGION

Scientific Works of the Free Economic Society of Russia, 2022
The level of economic development of the territory is strongly influenced by large business. Because the size of the production potential and the financial condition of the territory depend on it. At the same time, it should be noted that an equally important economic part of the market mechanism is small business.
M.P. LOGINOV, A.S. ROGACHEV
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SPECIAL TAX REGIMES: EXPERIMENTAL INNOVATIONS AND THEIR PROSPECTS

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA, 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.
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Reform of VAT and special tax regimes: The tax system harmonization

Finance and Credit, 2020
Subject. This article considers the issues of harmonization of tax regimes and reform of special tax ones. Objectives. The article aims to determine areas to improve the tax system, harmonize the General Tax System and special tax regimes, and involve business entities applying special tax regimes in the VAT movement. Methods. For the study, I used the
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