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Competitiveness of self-employed professions

Современная конкуренция, 2021
The Russian Federation has established and introduced a tax on professional activities (NAP) as part of the development of special tax systems, but the competitiveness of the professions offered by the tax legislation is not taken into account.
Natalia A. Bondareva, Svetlana V. Plyasova   +1 more
doaj   +1 more source

Features of Legal Regulation of Tax Incentives for Small Business in Post-socialist Countries [PDF]

Societas et Iurisprudentia, 2018
Small businesses are one of the main factors of political and social stability of society and national economy in the modern European states. However, small businesses are vulnerable to a number of factors (inflation, expensive costs of credits ...
Igor Ivanovich Babin, Lyudmila Vasylivna Vakaryuk   +1 more
doaj  

PROFESSIONAL INCOME TAX IN ENTREPRENEURSHIP: PROBLEMS AND PROSPECTS OF EXPERIMENT IN SCIENCE AND PRACTICE

Известия высших учебных заведений. Поволжский регион: Общественные науки, 2020
Background. In Russian Federation, for the first time since the beginning of last year, a new special tax regime called the professional income tax (PIT) is being introduced in the form of an experiment in order to remove the income of selfemployed ...
D. V. Krivin
doaj   +1 more source

SMALL BUSINESS: THE APPLICATION OF SPECIAL TAX REGIMES

Scientific bulletin of the Southern Institute of Management, 2018
Small business is an important sector of the market economy of any state, due to a number of objective reasons. As a result of the development of small and medium-sized businesses, new jobs are created, new sources of income appear in the structure of the household budget, the social burden in the expenditure part of the budget decreases.
N. A. Chumakova, M. N. Andreiko
openaire   +1 more source

Leaftronics: Bio‐Fractal Scaffolds From Leaf Venation for Low‐Waste Electronics

Advanced Materials, EarlyView.
“Leaftronics” transforms naturally evolved leaf venation into quasi‐fractal scaffolds for sustainable electronics. Polymer‐infiltrated leaf skeletons can be used to fabricate ultra‐smooth, reflow‐ and thin‐film‐compatible decomposable substrates, while making the same lignocellulose networks conducting results in flexible transparent electrodes.
Rakesh Rajendran Nair, Hrisheekesh Thachoth Chandran, Karl Leo, Hans Kleemann   +3 more
wiley   +1 more source

Special Regimes of Economic Activity: Prospects for Use in the Arctic zone of the Russian Federation

Модернизация, инновация, развитие, 2017
Purpose: investigation of the possibility of applying special regimes of economic activity on the territory of the Arctic zone of the Russian Federation.Methods: the research methodology is based on methods of generalization, analogy, comparative and ...
Olga O. Smirnova, Svetlana A. Lipina, Lina K. Bocharova   +2 more
doaj   +1 more source

Uniaxial Strain‐Driven Ferroelastic Domain Tuning in LaAlO3${\rm LaAlO}_3$

Advanced Science, EarlyView.
The present work demonstrates based on AFM, μ$\umu$‐Raman spectroscopy, XRD, and first‐principles, that uniaxial strain provides a handle for tuning the ferroelastic domain populations in lanthanum aluminate, driving a continuous and controlled phase transition from a four‐variant rhombohedral crystal system to a two‐variant orthorhombic crystal system
Matthias Roeper, Robin Buschbeck, Jakob Wetzel, Tobias Ritschel, Anna‐Lena Hofmann, Vladyslav Kovtunovych, Mike N. Pionteck, Javier Taboada‐Gutiérrez, Alexey B. Kuzmenko, Martina Basini, Vivek Unikandanunni, Iuliia Kiseleva, Jochen Geck, Susanne C. Kehr, Maximilian Lederer, Simone Sanna, Lukas M. Eng, Samuel D. Seddon   +17 more
wiley   +1 more source

Tax Preferences in the Spatial Development of the Country: Terminological Aspect of the Study

Финансы: теория и практика
For harmonious socio-economic development of the Russian Federation, national goals in the most important spheres of the state were defined. The first Decree of the President of the Russian Federation, signed by V. V.
L. I. Goncharenko
doaj   +1 more source

Improving Small Businesses Taxation in Agro-Industrial Sector

Финансы: теория и практика, 2018
The objectives of the article are to study the current approaches to small businesses taxation in agro-industrial sector, to substantiate the directions for improvement of this process and to determine the impact of special tax regimes on business ...
V. A. Tsvetkov, O. D. Protsenko, M. N. Dudin, N. V. Lyasnikov   +3 more
doaj   +1 more source

Re‐Thinking Electronic Circuit Design Through Emerging Reconfigurable Field Effect Transistors

Advanced Science, EarlyView.
Graphical illustration of reconfigurable field effect transistor (RFET) operation modes, including n‐type, p‐type, and ambipolar transport, as well as their areas of application discussed in this review: digital circuit design, analog circuit design, post‐Shannon computing, and sensing. ABSTRACT Reconfigurable field‐effect transistors, short RFETs, are
Jens Trommer, Juan P. Martinez, Yuxuan He, Giulio Galderisi, Katrin Pingen, Eduardo Sergio Oliveros‐Mata, Lisa Tellis, Cigdem Cakirlar, Christoph Beyer, Brojogopal Sapui, Joachim Knoch, Klaus Hofmann, Sandro Carrara, Eugenio Cantatore, Max C. Lemme, Ian O'Connor, Akash Kumar, Andre Heinzig, Thomas Mikolajick, Walter M. Weber   +19 more
wiley   +1 more source