Results 241 to 250 of about 5,044,472 (282)

SPECIAL TAX REGIMES: EXPERIMENTAL INNOVATIONS AND THEIR PROSPECTS

Èkonomika I Upravlenie: Problemy, Rešeniâ, 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.
exaly   +2 more sources

IMPROVING THE SYSTEM OF SPECIAL TAX REGIMES FOR SMALL BUSINESSES

Èkonomika I Upravlenie: Problemy, Rešeniâ, 2022
The article discusses new special tax regimes that are being implemented as an experiment in the taxation system of small businesses and are designed for a ten-year period. We are talking about the “Professional Income Tax” regime for individuals and individual entrepreneurs: its attractiveness exceeded all expectations, covering more than 6 million ...
exaly   +2 more sources

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 ...
exaly   +2 more sources

SPECIAL TAX REGIMES: PROBLEMS AND WAYS TO IMPROVE THEM

Èkonomika I Upravlenie: Problemy, Rešeniâ, 2020
The article examines the theoretical foundations of special tax regimes, analyzes the income from tax payments of small businesses, and examines the advantages and disadvantages of tax systems of special tax regimes. The article considers measures to support small businesses that the state takes in the context of a coronavirus pandemic.
Kh. R. AKHMEDILOVA, M. G. ALIMIRZOEV
exaly   +2 more sources

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

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 ...
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

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
openaire   +1 more source

The special tax regime for Belgian Distribution Centers - a comparison with the tax regime for Dutch Distribution Centers and with similar tax regimes in Belgium

Intertax, 1992
exaly   +2 more sources

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
openaire   +1 more source