Results 211 to 220 of about 5,209,790 (236)

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

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

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

THE ROLE OF SPECIAL TAX REGIMES IN THE INCOME BUDGET

CONTEMPORARY ECONOMIC PROBLEMS OF RUSSIA AND CHINA, 2021
E.V. Popravko, N.V. Shelepova
openaire   +1 more source

Selection of special tax regimes for individual entrepreneurs

Актуальные проблемы экономики и управления, 2022
Elena Arkadyevna Naumova, Marina Ruslanovna Marmenkova   +1 more
openaire   +1 more source

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
openaire   +1 more source

Offshore Wind Farms: A Special Tax Regime

2022
Wojciech Morawski, Adam Kałążny
openaire   +1 more source

SPECIAL TAX REGIME "TAX ON PROFESSIONAL INCOME"

Russian science: actual researches and developments,Part 2, 2020
openaire   +1 more source

Liberalisation of taxation as a prerequisite to forming a pleasure economy: special tax regimes, tax holidays and family business taxation

International Journal of Trade and Global Markets, 2021
Tatiana V Makarenko
exaly