Results 1 to 10 of about 632 (115)
Reforming the tax system: From special tax regimes to general system of taxation [PDF]
Finance and Credit, 2020 Subject. The article considers special tax regimes in the Russian tax law, their evolution and current state, and ways to improve the tax system. Objectives. I focus on developing the theoretical and practical basis for reforming the tax system, considering to phase out the special tax regime in the tax regulation of ordinary business activities and to
T G Davletshin
exaly +2 more sources
Vestnik of Kazan State Agrarin University, 2018 Taxation of small businesses is one of the key areas in the tax policy of the Russian Federation. To create favorable economic conditions for the functioning of small business entities, special tax regimes have been created to simplify their accounting and reporting system.
Alsu Evstaf'eva, Rashid Gilfanov
exaly +3 more sources
Audit and Financial Analysis, 2020 Рассматривая инвестиционный аспект в срезе применения специальных системных режимов налогообложения (ССРН) субъектами малого предпринимательства (СМП) в регионах, необходимо отметить актуальность данной проблемы. Стратегическими задачами экономической политики страны является выравнивание уровней развития регионов России и выполнение национальных ...
exaly +2 more sources
Reduction in the importance of indirect methods of assessing the taxable base in the conditions of digitalization of the economy [PDF]
E3S Web of Conferences, 2023 Starting from January 1, 2021, the uniform tax on imputed income (UTII) has been cancelled. According to the Federal Tax Service, 96.2% of the subjects who paid UTII have already chosen an alternative tax regime.
Tsyganov Alexander +3 more
doaj +1 more source
Key Issues of Taxation of the Self-Employed in the CIS Countries [PDF]
Финансовый журнал, 2021 The present article examines the prospect of forming a special chapter of the Model Tax Code for the CIS countries, “Tax on Professional Income.” The relevance of this issue is explained by two circumstances—first, a growing share of self-employed ...
Anna V. Tikhonova
doaj +1 more source
Unified agricultural tax as an indicator of the dynamics of agricultural development in the Russian Federation [PDF]
E3S Web of Conferences, 2021 Taxation of the agricultural sector continues to be one of the main directions of development of the tax policy of the Russian Federation. On the one hand, taxes in agriculture perform to a greater extent a stimulating function, being the main economic ...
Sivolapenko Elena +2 more
doaj +1 more source
Special tax regimes for Small Businesses: Problems of choosing the optimal tax Burden
Учёт. Анализ. Аудит, 2023 In accordance with the norms of Russian legislation, taxpayers by default fall under the general taxation system. Developing financial and economic activities, commercial enterprises may apply various tax regimes: transition, for example, to the ...
G. S. Klychova +4 more
doaj +1 more source
CHANGES IN TAXATION OF AGRO-INDUSTRIAL COMPLEX ENTITIES
Научный журнал Российского НИИ проблем мелиорации, 2020 Purpose: to study the dynamics of methodological approaches in agricultural producers’ taxation. Materials and methods: studies devoted to this problem were carried out in Rostov region using statistical data for a number of other territories (in the ...
Z. A. Klyukovich +2 more
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Assessing the Complementarity of Preferential Tax Regimes in the Sakhalin Region [PDF]
Финансовый журнал, 2023 State regulation of the anthropogenic impact on nature, including the policy of limiting greenhouse gas emissions, makes it necessary to support those enterprises that are willing to invest in climate projects.
Vladimir V. Gromov
doaj +1 more source
Special taxation regime for agricultural enterprises: Ukrainian experience
Economics of Development, 2022 The problem of building a taxation system for agricultural producers that would take into account the specifics of their activities, would not be too burdensome, would stimulate or, at least, would not become an obstacle to the increase of business entities’ activities remains extremely relevant for agrarian Ukraine.
openaire +1 more source