Special regimes of taxation of foreign employees [PDF]
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
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Special tax regimes: legitimation and conditions of legal certainty and governance in the constitutional perspective [PDF]
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
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Patent System of Taxation in the Russian Federation: Problems of Application and Development Prospects [PDF]
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 +1 more
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Original scientific article legal consequences of special tax regimes for individual entrepreneurs in post-transition economies [PDF]
This paper provides a comparative legal analysis of the practice of four post-transition economies (Czechia, Kazakhstan, Russia, and Serbia) with special tax regimes for individual entrepreneurs from 1990s till now.
Tiutiuriukov Vladimir
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Competitiveness of self-employed professions
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 +1 more
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Taxation of special investment contracts participants
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
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Old and New Challenges for Welfare Regimes: A Global Perspective [PDF]
Purpose This paper presents an introduction to the special issue titled “Old and New Challenges for Welfare Regimes: A Global Perspective” Design/methodology/approach The authors of the special issue combine case studies and comparative analysis across ...
Cruz Martínez, Gibrán Alberto +1 more
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Reforming the Simplified Taxation System in Ukraine: The Experience of European Union Countries [PDF]
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.
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Specific features of taxation of in-dividuals in relationships with foreign elements.
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
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The modern legal status of the Mount Athos [PDF]
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.
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