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
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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
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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
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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
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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
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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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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
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Electronic coverage as of 8/3/2011: 1998-; Description based on: 2008; title from PDF cover (viewed on Aug.
Ohio. Dept. of Taxation.
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The gains from preferential tax regimes reconsidered [PDF]
, 2011 The EU policy against harmful tax competition aims at eliminating tax policies targeted at attracting the internationally mobile tax base. We construct an imperfectly competitive model of costly trade between two countries.
Gaigné, Carl, Wooton, Ian
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Original scientific article legal consequences of special tax regimes for individual entrepreneurs in post-transition economies [PDF]
Pravni ZapisiThis 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
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