Results 191 to 200 of about 731 (213)

Improvement of special taxation regimes for individual entrepreneurs and self-employed citizens

Èkonomičeskie Sistemy, 2023
The article is devoted to topical issues of the application of special taxation regimes for individual entrepreneurs and self-employed citizens. A detailed comparative analysis of the use of these regimes in business activities has been carried out.
exaly   +2 more sources

New special tax regime “Automated Simplified Taxation System”

Buhuchet v zdravoohranenii (Accounting in Healthcare), 2022
The article is devoted to the analysis of the draft federal law “An experiment to establish a special tax regime “Automated simplified tax system”. The article considers the relevance of the project, its features and potential, it is shown that only small commercial medical organizations and individual entrepreneurs can apply this regime under a number
O.V. Shinkareva, M.I. Guseynova
openaire   +1 more source

Automated Simplified Taxation System in the System of Special Tax Regimes: Interim Results of the Experiment

Courier of Kutafin Moscow State Law University (MSAL))
The proposed article defines the features of the automated taxation system, its basic differences from similar regimes. The requirements for the transition to automatic self-assessment and its use by the payer have been identified, which made it possible to note the advantages of this experimental regime, the interim results of the introduction and ...
openaire   +1 more source

Neoliberal taxation regimes and the articulation of sovereign state power

Journal of Political Power, 2021
Peter Triantafillou
exaly  

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