Results 21 to 30 of about 731 (213)
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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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.
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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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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 +1 more
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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 +3 more
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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
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Reforming the Simplified Taxation System in Ukraine: The Experience of European Union Countries [PDF]
Problemi EkonomikiThe aim of the article is to analyze and evaluate the European experience in organizing the functioning of the simplified tax regime in order to identify and substantiate effective solutions for reforming the national system of simplified taxation.
Kuz Vasyl I.
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Specific features of taxation of in-dividuals in relationships with foreign elements.
Правоприменение, 2017 УДК 347.9Subject. The issues of taxation of residents and non-residents under Russian tax law are considered in the article. The problems of realization of non-discrimination principle under Russian tax law are brought into light.
K. Ponomareva
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The modern legal status of the Mount Athos [PDF]
Zbornik Radova Vizantološkog Instituta, 2004 The peninsula of Athos in Chalkidiki became a center of organized monachal life in monasteries in the year 963, when with the initiative of the Byzantine emperor Nichephorus Phocas the Monastery of Great Laura was founded.
Papastatis Haralambos K.
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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
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