Results 31 to 40 of about 4,568,078 (129)

INNOVATIONS OF SPECIAL TAX REGIMES FOR SMALL BUSINESS IN 2017. TRANSITION OF INSURANCE PREMIUMS TO TAX AUTHORITIES

Вестник университета, 2019
Small business, contributing to the creation of new jobs, and performs a number of important socio-economic tasks, therefore, for its development and support in economically developed countries used different systems of tax exemptions, simplification of ...
A. Lukashevich
doaj  

On the directions of improving the legal mechanism of the professional income tax

Правоприменение
Subject. The article examines the practice of applying a special tax regime "Tax on professional income". The authors have identified four directions of optimizing and improving the functioning of the tax on professional income regime: increasing the ...
K. A. Ponomareva, A. A. Batarin, N. G. Vishnevskaya   +2 more
doaj   +1 more source

Union strategy and optimal income taxation [PDF]

Restrictions on work hours are more important in countries with a large welfare state. We show that this empirical observation is consistent with the strategic effects of such restrictions in a welfare state in the context of optimal direct taxation in ...
Kessing, Sebastian G., Konrad, Kai A.
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Tax administration: directions of improvement

Вестник университета
Tax administration is a system of state management of the tax process with the purpose of building certain relations between the state, represented by tax authorities, and taxpayers in order to improve the efficiency of the tax system. The subject of tax
N. Z. Zotikov
doaj   +1 more source

Report on the feasibility of an energy content-based fuel tax rate on alternative fuels

, 2008
"January 2008."; Includes bibliographical references (p. 23-24),This report accesses the proposal of taxing alternative fuels by energy content, rather than by volume.
Sullivan, Meghan.
core  

Annual report of the State of Ohio Department of Taxation (Online); 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   +5 more sources

Special tax regimes for sportsmen = Systemy opodatkowania sportowców

Journal of Education, Health and Sport, 2015
Szwajdler Paweł. Special tax regimes for sportsmen = Systemy opodatkowania sportowców. Journal of Education, Health and Sport. 2015;5(4):374-379. ISSN 2391-8306. DOI 10.5281/zenodo.29033 http://ojs.ukw.edu.pl/index.php/johs/article/view/2015%3B5%284%29%
Paweł Szwajdler
doaj   +2 more sources

Small Business and VAT: Causes and Impact of Tax Legislation Changes

Учёт. Анализ. Аудит
The subject of the study is a widely publicised changes of the tax system in 2026, which will introduce a value-added tax for entrepreneurs with revenue exceeding 20 million rubles per year.
L. I. Goncharenko, V. O. Konstantinov
doaj   +1 more source

The conditions and tendencies of the development of the tax system in agriculture of the EAEC countries

Хабаршысы. Экономика сериясы, 2017
The article views the peculiarities of applying the special tax regimes in the agricultural production of the EAEC member-countries, the main challenges and trends in the development of tax policy, the analysis of the main types of taxes and tax rates ...
М. Баяндин, A. Нарынбаева   +1 more
doaj  

Value added tax under the simplified taxation system: consequences for business and budget

Вестник университета
The emergence of special tax regimes in the Russian tax system is directly related to the development of small and medium-sized enterprises (hereinafter referred to as SME).
N. Z. Zotykov
doaj   +1 more source