Results 21 to 30 of about 4,556,861 (238)

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

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

Annual report of the State of Ohio Department of Taxation (Online); Other title: Annual report; Other title: Ohio Department of Taxation ... annual report

Electronic coverage as of 8/3/2011: 1998-; Description based on: 2008; title from PDF cover (viewed on Aug.
Ohio. Dept. of Taxation.
core   +6 more sources

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
core   +4 more sources

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

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

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

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

Special regimes of taxation of foreign employees

, 2020
The diploma thesis is focused on area of international labour migration and potential impact of different approaches to taxation of employment income among countries on decisions on relocation to another state, especially in case of foreign highly ...
Krykorková, Petra
core   +2 more sources

Practical issues relating to the taxation of Real Estate Investment Trusts ("REITs") in South Africa. [PDF]

, 2013
Includes bibliographical references.In this dissertation, the author focuses on the practical tax issues relating to the recently adopted South African Real Estate Investment Trust tax dispensation, by discussing international principles of Real Estate ...
Ungerer, Maryke
core   +1 more source