Results 21 to 30 of about 5,042,860 (234)

The Tax Policy of the Republic of Crimea: Reducing Subsidization of the Region [PDF]

Финансовый журнал, 2023
Currently, the Republic of Crimea is a subsidized region, and for objective reasons the level of subsidization will not be significantly reduced in the near future, as a result of which the implementation of the indicators reflected in the Law of the ...
Irina V. Kiviko, Nina I. Malis
doaj   +1 more source

Original scientific article legal consequences of special tax regimes for individual entrepreneurs in post-transition economies [PDF]

Pravni Zapisi
This paper provides a comparative legal analysis of the practice of four post-transition economies (Czechia, Kazakhstan, Russia, and Serbia) with special tax regimes for individual entrepreneurs from 1990s till now.
Tiutiuriukov Vladimir
doaj   +1 more source

Taxation of special investment contracts participants

Правоприменение, 2023
16. Balandina A.S. Analysis of theoretical aspects of tax benefits and tax preferences. Vestnik Tomskogo gosudarstvenogo universiteta = Tomsk State University Journal, 2011, no. 4 (16), pp. 105–110. (In Russ.). 17. Danilova V.V.
R. A. Shepenko, A. G. Isaev
doaj   +1 more source

Overhauling our tax regimes for a sustainable future [PDF]

, 2021
The 2022 Declaration should promote tax regimes based on an approach that looks to reestablish consumer, industry, and supply chain behavior to reflect the true environmental cost of that action.
Chaturvedi, Eeshan
core  

REFORMING THE TAX SYSTEM OF GEORGIA: PROBLEMATIC ISSUES [PDF]

ეკონომიკური პროფილი, 2023
The article deals with some problematic issues identified in the process of reforming the tax system of Georgia. We focused on the risks identified in the direction of writing off tax debts, simplifying the procedures for refunding overpaid amounts, as ...
Guram Uphlisashvili
doaj   +1 more source

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  

An investigation into whether the South African and Mauritian preferential holding company regimes may undermine fiscal transparency [PDF]

, 2014
Includes bibliographical references.Investor interest in the untapped growth offered by the African continent is increasing dramatically. The South African Headquarter Company and the Mauritian Global Business Licence regimes, offer the most expansive ...
Russell, Bruce
core   +1 more source

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

Designing a 21st Century Corporate Tax — An Advance U.S. Minimum Tax on Foreign Income and Other Measures to Protect the Base

, 2015
The 21st Century has seen unprecedented levels of corporate tax aggressiveness and avoidance. This Article continues our exploration of second-best international tax reforms that would protect the U.S.
Shay, Stephen, Fleming, J. Clifton, Jr., Peroni, Robert J.   +2 more
core   +5 more sources