Results 31 to 40 of about 1,377 (250)

Special regimes of taxation of foreign employees [PDF]

open access: yes, 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   +2 more sources

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

open access: yes, 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

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

open access: yes, 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   +1 more
core   +2 more sources

Original scientific article legal consequences of special tax regimes for individual entrepreneurs in post-transition economies [PDF]

open access: yesPravni Zapisi
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
doaj   +1 more source

Competitiveness of self-employed professions

open access: yesСовременная 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   +1 more
doaj   +1 more source

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

Old and New Challenges for Welfare Regimes: A Global Perspective [PDF]

open access: yes, 2022
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
core   +2 more sources

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

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