Results 11 to 20 of about 4,568,078 (129)

Competitiveness of self-employed professions

open access: yesСовременная 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
doaj   +1 more source

Improving Small Businesses Taxation in Agro-Industrial Sector

open access: yesФинансы: 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
doaj   +1 more source

Taxation of special investment contracts participants

open access: yesПравоприменение, 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

open access: yes, 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]

open access: yes, 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

Specific features of taxation of in-dividuals in relationships with foreign elements.

open access: yesПравоприменение, 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
doaj   +1 more source

The modern legal status of the Mount Athos [PDF]

open access: yesZbornik 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.
doaj   +1 more source

PROFESSIONAL INCOME TAX IN ENTREPRENEURSHIP: PROBLEMS AND PROSPECTS OF EXPERIMENT IN SCIENCE AND PRACTICE

open access: yesИзвестия 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
doaj   +1 more source

The Audit of Transactions with Customer-Owned Raw Materials in Foreign Economic Activities

open access: yesСтатистика України, 2018
The specifics of audit of the transactions with customer-owned raw materials in foreign economic activities (FEA) are shown. It is determined that FEA, being risky ones, need special attention from an external auditor. When scrutinizing such transactions,
N. M. Proskurina
doaj   +1 more source

Features of Legal Regulation of Tax Incentives for Small Business in Post-socialist Countries [PDF]

open access: yesSocietas et Iurisprudentia, 2018
Small businesses are one of the main factors of political and social stability of society and national economy in the modern European states. However, small businesses are vulnerable to a number of factors (inflation, expensive costs of credits ...
Igor Ivanovich Babin   +1 more
doaj  

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