Results 11 to 20 of about 1,377 (250)
Special tax regimes for Small Businesses: Problems of choosing the optimal tax Burden [PDF]
Учёт. Анализ. Аудит, 2023 In accordance with the norms of Russian legislation, taxpayers by default fall under the general taxation system. Developing financial and economic activities, commercial enterprises may apply various tax regimes: transition, for example, to the ...
G. S. Klychova +4 more
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Reforming the tax system: From special tax regimes to general system of taxation [PDF]
Finance and Credit, 2020 Subject. The article considers special tax regimes in the Russian tax law, their evolution and current state, and ways to improve the tax system. Objectives. I focus on developing the theoretical and practical basis for reforming the tax system, considering to phase out the special tax regime in the tax regulation of ordinary business activities and to
exaly +2 more sources
Vestnik of Kazan State Agrarin University, 2018 Taxation of small businesses is one of the key areas in the tax policy of the Russian Federation. To create favorable economic conditions for the functioning of small business entities, special tax regimes have been created to simplify their accounting and reporting system.
Alsu Evstaf'eva, Rashid Gilfanov
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Improving Small Businesses Taxation in Agro-Industrial Sector [PDF]
Финансы: 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
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Audit and Financial Analysis, 2020 Рассматривая инвестиционный аспект в срезе применения специальных системных режимов налогообложения (ССРН) субъектами малого предпринимательства (СМП) в регионах, необходимо отметить актуальность данной проблемы. Стратегическими задачами экономической политики страны является выравнивание уровней развития регионов России и выполнение национальных ...
exaly +2 more sources
FEATURES OF ADDED VALUE TAX CALCULATION IN TAXATION SYSTEM FOR AGRARIAN PRODUCERS [PDF]
Russian 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
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INNOVATIONS OF SPECIAL TAX REGIMES FOR SMALL BUSINESS IN 2017. TRANSITION OF INSURANCE PREMIUMS TO TAX AUTHORITIES [PDF]
Вестник университета, 2017 Small business, contributing to the creation of new jobs, and performs a number of important socio-economic tasks, therefore, for its development and support in economically developed countries used different systems of tax exemptions, simplification of ...
A. Lukashevich
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INNOVATIONS OF SPECIAL TAX REGIMES FOR SMALL BUSINESS IN 2017. TRANSITION OF INSURANCE PREMIUMS TO TAX AUTHORITIES [PDF]
Вестник университета, 2019 Small business, contributing to the creation of new jobs, and performs a number of important socio-economic tasks, therefore, for its development and support in economically developed countries used different systems of tax exemptions, simplification of ...
A. Lukashevich
doaj +2 more sources
Special tax regimes for sportsmen = Systemy opodatkowania sportowców [PDF]
Journal of Education, Health and Sport, 2015 Szwajdler Paweł. Special tax regimes for sportsmen = Systemy opodatkowania sportowców. Journal of Education, Health and Sport. 2015;5(4):374-379. ISSN 2391-8306.
Paweł Szwajdler
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SIMPLIFIED TAXATION REGIMES FOR SMALL AND MEDIUM-SIZED ENTERPRISES: EXPERIENCE OF EU COUNTRIES AND TRANSFORMATION IN UKRAINE [PDF]
Фінансово-кредитна діяльність: проблеми теорії та практикиThe reform of the simplified taxation system is one of the important goals of the state's financial policy, as set out in the National Revenue Strategy until 2030 and Ukraine's integration into the European economic area. The current simplified taxation
Andriy Krysovatyy +5 more
doaj +3 more sources