Results 11 to 20 of about 612 (103)

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

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

open access: yesProblemi 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

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  

FEATURES OF ADDED VALUE TAX CALCULATION IN TAXATION SYSTEM FOR AGRARIAN PRODUCERS

open access: yesRussian Journal of Economics and Law, 2013
The article views the issues of applying the taxation system for agrarian producers, as well as problems arising when calculating the added value tax, and some ways of their solution.
A. M. Tufetulov   +2 more
doaj  

MODERN PROBLEMS OF FORMATION AND DEVELOPMENT OF THE TAX RELATIONS IN THE CRIMEA AND SEVASTOPOL

open access: yesВестник университета, 2016
The authors systematically reviewed special regimes of activity in the Republic of Crimea, including a special tax regime. The authors selected problems in the field of taxation in the regions: disputes between tax authorities and organizations upon ...
E. Gulkova, M. Tipalina
doaj  

MODERN PROBLEMS OF FORMATION AND DEVELOPMENT OF THE TAX RELATIONS IN THE CRIMEA AND SEVASTOPOL

open access: yesВестник университета, 2019
The authors systematically reviewed special regimes of activity in the Republic of Crimea, including a special tax regime. The authors selected problems in the field of taxation in the regions: disputes between tax authorities and organizations upon ...
E. Gulkova, M. Tipalina
doaj  

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