Results 31 to 40 of about 612 (103)

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

Experience of EU and world countries in applying simplified tax systems for micro and small businesses

Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу
The article examines the experience of applying simplified tax systems in the countries of the European Union and the world for micro and small businesses.
V.V. Travin, E.O. Gudziuk
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

Optimal income taxation under monopolistic competition. [PDF]

Econ Theory, 2022
Tarasov A, Zubrickas R.
europepmc   +1 more source

Tax progressivity and taxing the rich in developing countries: lessons from Latin America. [PDF]

Oxf Rev Econ Policy, 2023
Bergolo M, Londoño-Vélez J, Tortarolo D.   +2 more
europepmc   +1 more source

Wealth in Couples: Introduction to the Special Issue. [PDF]

Eur J Popul, 2022
Lersch PM, Struffolino E, Vitali A.
europepmc   +1 more source

Tax obsessions: Taxpayer registration and the "informal sector" in sub-Saharan Africa. [PDF]

Dev Policy Rev, 2023
Moore M.
europepmc   +1 more source

The effects on clinical trial activity of direct funding and taxation policy interventions made by government: a systematic review [PDF]

PLoS One, 2022
Crosby S, Rajadurai E, Jan S, Neal B, Holden R.   +4 more
europepmc   +2 more sources

Proposal of a guide for the interpretation, simplification of the regulatory process and good tax compliance, case of digital taxpayers, influencers. [PDF]

PLoS One, 2023
Mamani Monrroy KY, Moreno-Leyva NR, Santander K, Salinas SE, Sánchez-Garcés J.   +4 more
europepmc   +1 more source