Results 221 to 230 of about 1,875 (258)

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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IMPROVING THE SYSTEM OF SPECIAL TAX REGIMES FOR SMALL BUSINESSES

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA, 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 ...
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SPECIAL TAX REGIMES: PROBLEMS AND WAYS TO IMPROVE THEM

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA, 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
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On the Concept of a Special Tax Regime

FINANCIAL LAW
The article examines the essence of the special tax regime from a theoretical point of view. The author analyzes the approaches of representatives of financial and legal science to the definition of the concept under study. In addition, key features of special regimes were identified.
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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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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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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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THE ROLE OF SPECIAL TAX REGIMES IN THE INCOME BUDGET

CONTEMPORARY ECONOMIC PROBLEMS OF RUSSIA AND CHINA, 2021
E.V. Popravko, N.V. Shelepova
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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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Selection of special tax regimes for individual entrepreneurs

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