Results 21 to 30 of about 1,377 (250)

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

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

Reforming the Simplified Taxation System in Ukraine: The Experience of European Union Countries [PDF]

Problemi Ekonomiki
The 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.
doaj   +1 more source

Blockchain in Taxation

, 2021
Blockchain is comprised of a scattered database of blocks containing information which is encrypted with special algorithms called hash, that enable data monitoring.
Yayman, Derya
core   +2 more sources

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   +1 more source

Special tax regimes: legitimation and conditions of legal certainty and governance in the constitutional perspective

, 2021
Os regimes especiais tributários são fato peculiar da realidade nacional. Consistem em notável instrumento de intervenção econômica, aptos a facilitar o alcance de propósitos estatais e a adequar a tributação à realidade fática individualizada.
Souza, Pedro Guilherme Gonçalves de
core   +1 more source

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
doaj   +1 more source

Patent System of Taxation in the Russian Federation: Problems of Application and Development Prospects

, 2021
Currently, the implementation of support and ensuring the development of small and medium-sized businesses in the Russian Federation is one of the most important tasks of the state.
Faridovna Khazieva, Kamilya, Marselovna Galimardanova, Yulia   +1 more
core   +2 more sources

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

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
doaj   +1 more source

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.
doaj   +1 more source