Relevant bibliographies by topics / Simplified taxation

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Simplified taxation'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Simplified taxation"

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BONDARENKO, Olha, Viktoriia KOZLOVA, and Anastasiia LEBEDIEVA. "Financial accounting and reporting of small business entities: the simplified tax system." Economics. Finances. Law 11, no. - (2022): 15–18. http://dx.doi.org/10.37634/efp.2022.11.3.

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This paper considers a simplified taxation mechanism used by small business entities. The state is most interested in the development of small businesses. Small enterprises create jobs, increase revenues to the state budget and fill market segments that are closed to large enterprises. The complexity of financial accounting and compliance with the rules of the general taxation system were an obstacle for many people to officially register as entrepreneurs. Aware of this, the government developed measures to detinize the work of self-employed persons, providing them with comfortable working con
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Shabanova, Mariya R., and Roman I. Shumyatskiy. "The prospect of the introduction of automatedsimplified taxation system." Siberian Financial School, no. 1 (May 30, 2022): 96–100. http://dx.doi.org/10.34020/1993-4386--2022-1-96-100.

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The characteristics of special taxation regimes are investigated, a comparative analysis of the amount of taxes paid under special taxation regimes is carried out. The analysis of the law on the automated simplified taxation system is carried out. The positive aspects of taxation of microenterprises using a promising special tax regime are shown, some shortcomings of the law in terms of its imperfection and inefficiency are given. Some recommendations for improving the automated simplified taxation system are presented.
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Амиралиева, Д. М. "Analysis of tax income payable when applying the simplified system in the RD." Экономика и предпринимательство, no. 7(132) (October 11, 2021): 328–31. http://dx.doi.org/10.34925/eip.2021.132.7.056.

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В данной статье рассматривается упрощенная система налогообложения. Упрощенная система налогообложения является наиболее востребованной со стороны организаций и предпринимателей формой налогообложения, относящейся к специальным налоговым режимам. За годы своего существования упрощенная система налогообложения стала инструментом стимулирования развития целого ряда видов экономической деятельности. This article discusses a simplified taxation system. The simplified taxation system is the most demanded form of taxation on the part of organizations and entrepreneurs, related to special tax regimes
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Mamontova, Nataliya, and Serhii Zakharchuk. "SECOND GROUP OF SINGLE TAX ACCORDING TO THE SIMPLIFIED TAXATION SYSTEM: ACCOUNTING, TAXATION AND REPORTING." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 28(56) (2023): 145–49. http://dx.doi.org/10.25264/2311-5149-2023-28(56)-145-149.

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The article examines and analyzes the main conditions for being of individual entrepreneurs (FOPs) as the single tax payers of Group II. It is determined what restrictions exist for FOPs of this group, to whom FOPs can provide services and sell goods. It is indicated how to register as a single taxpayer or how to re-register for Group II of the simplified taxation system. It was analyzed how income accounting is carried out for this group of the single tax, what taxes and under what conditions the FOP can pay it, what reports they must submit and under what conditions. It also specifies the ba
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Krysovatyy, Andriy, and Volodymyr Valihura. "Approaches to reforming the simplified taxation system under the conditions of implementation of the National Revenue Strategy until 2030." Fìnansi Ukraïni 2024, no. 8 (2024): 7–29. http://dx.doi.org/10.33763/finukr2024.08.007.

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Introduction. Subjects of small and medium-sized enterprises in global fiscal practice can be taxed either under the general tax system or through simplified tax regimes. The application of such taxation regimes is determined by a number of their advantages and is established at certain stages of the socio-economic development of the state. Problem Statement. In the conditions of Ukraine's European integration and a critical shortage of financial resources, there is an urgent need to reform the simplified taxation system in Ukraine. The National Revenue Strategy until 2030 (hereinafter - the S
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Pulatova, Mokhira. "FEATURES OF TAXATION OF SMALL BUSINESSES IN MODERN CONDITIONS." INNOVATIONS IN ECONOMY 4, no. 8 (2021): 4–10. http://dx.doi.org/10.26739/2181-9491-2021-8-1.

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The paper examines the economic content and significance of small business in the economic system. Studied the characteristics and properties of taxation, the application of the simplified system of taxation. The basic directions of perfection of the taxation of subjects of small business for their development activities in conditions of market relations development .Keywords:the simplified tax system, unified tax payment, tax rate, flat tax from individual entrepreneurs, tax benefits.
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Laura, Petrova, and Pinchuk Anastasiia. "Alternative ways of taxation of newly created enterprises." Economic journal Odessa polytechnic university 1, no. 7 (2019): 32–37. https://doi.org/10.5281/zenodo.3402713.

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The article considers alternative ways of taxation of newly created enterprises. The tax system in Ukraine and the taxation system for individuals and legal entities are covered. A detailed description of the payment of basic taxes on the general system of taxation – the corporate income tax and the simplified taxation system – is the single tax and the payment of a single social contribution for individual entrepreneurs. A distinction is drawn between the general system and the simplified taxation system. The procedure for registration of taxpayers and the sequence of transactions
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Калінеску, Т. В., та С. С. Пономарьова. "ВИКОРИСТАННЯ СПРОЩЕНОЇ СИСТЕМИ ОПОДАТКУВАННЯ АГРОВИРОБНИКАМИ". TIME DESCRIPTION OF ECONOMIC REFORMS, № 2 (20 липня 2020): 45–51. http://dx.doi.org/10.32620/cher.2020.2.06.

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It is examined the influence of the simplified taxation system on stimulation of home agro business development. The aim of the article is research of the existent taxation system of agro producers and optimization of the tax pressure on the payers of the united tax. Methodological basis of research became the modern theories of taxation and finances in the conditions of global calls, climatic risks and necessities of home and foreign consumers. In undertaken studies the used methods of dialectics, methods and principles of scientific cognition and instruments of analysis the systems for the e
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Selezneva, I. A., I. P. Selezneva, E. A. Shlyapnikova, V. I. Khoruzhy, and Z. P. Gasieva. "Justification of the choice of the taxation system Subjects of entrepreneurial activity." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 1 (January 23, 2023): 46–63. http://dx.doi.org/10.33920/sel-11-2301-05.

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The article is devoted to the problems of taxation of specific business transactions, taking into account the norms of Chapter 21 «Value Added Tax», Chapter 25 «Corporate Income Tax» and Chapter 26.2 «Simplified Taxation System ». Based on the results of the calculations, a comparison of the tax burden was made under the condition of applying the general taxation system or the simplified taxation system. It is proposed to evaluate not only their production and financial results, but also the tax burden (burden) when planning the directions of development of the economic and financial activitie
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Loboda, N. O., O. М. Chabaniuk, and Y. O. Mosolova. "Simplified Taxation System as a Microeconomic Fiscal Regulator." Business Inform 4, no. 519 (2021): 228–34. http://dx.doi.org/10.32983/2222-4459-2021-4-228-234.

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The article considers the specifics and features of application of the simplified taxation system in Ukraine. Small business entities can apply either general or simplified taxation system. On the basis of generalizations of literary sources and current practice, the advantages and disadvantages of the simplified system at the present stage of economic development are determined. The biggest advantages of the simplified taxation system are tax advantages, which consist in the absence of the obligation to pay certain types of taxes, as well as a simplified system of accounting and reporting for
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Dissertations / Theses on the topic "Simplified taxation"

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Лящевська, А. В. "Правові засади оподаткування діяльності сільгоспвиробників". Master's thesis, Сумський державний університет, 2019. http://essuir.sumdu.edu.ua/handle/123456789/75877.

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Метою роботи є дослідження особливостей правового регулювання оподаткування на загальній та спрощеній системі оподаткування, визначення порядку реєстрації сільгоспвиробника як платника податків, аналіз зарубіжного досвіду стосовно умов оподаткування, внесення пропозицій щодо удосконалення механізму правового регулювання оподаткування та пошук шляхів вирішення існуючих проблем. Об’єктом дослідження є правові засади оподаткування сільгоспвиробників в Україні. Предметом дослідження є правові засади оподаткування сільгоспвиробників в Україні в порядку загальної та спрощеної систем оподаткува
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Руденко, В. О. "Спрощена система обліку і оподаткування на вітчизняних підприємствах (на прикладі ПП «ЮК «Верітас»)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Rudenko111.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі досліджено теоретичні та практичні аспекти спрощеної системи обліку та оподаткування на вітчизняних підприємствах. Розглянута діюча практика організації спрощеного бухгалтерського обліку на малому підприємстві «ЮК «Верітас», яке займається діяльністю у сфері права, надання інших комерційних послуг. Вивчено особливості формування первинних документів за різними об’єктами обліку та складання спрощеної фінансової та податкової звітності на досліджуваному підприємстві. Досліджено теоретико-п
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Тріщенко, А. І. "Організація фінансового та податкового обліку на малих і середніх підприємствах". Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/72280.

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У роботі досліджено особливості організації фінансового та податкового обліку на малих і середній підприємствах. Проведений аналіз облікової політики, особливостей документообігу на підприємстві та його податкової системи. Основною метою цього дослідження є розробка рекомендації щодо удосконалення організації фінансового та податкового обліку на малих і середніх підприємствах.<br>В работе исследованы особенности организации финансового и налогового учета на малых и средних предприятиях. Проведенный анализ учетной политики, особенностей документооборота на предприятии и его налоговой системы. О
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Скрипник, А. І. "Оподаткування доходів фізичних осіб в Україні". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Skrypnyk.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглянуто теоретичні аспекти прибуткового оподаткування,а саме економічну сутність, основні функції,історичні етапи розвитку та охарактеризовано нормативно-правове регулювання системи оподаткування доходів фізичних осіб. Проаналізовано фіскальну роль податку з доходів фізичних осіб в доходах Зведеного бюджету та проведено моніторинг надходжень податків з доходів до місцевих бюджетів. Запропоновано напрямки підвищення ефективності оподаткування доходів фізичних осіб в Україні.<br>The w
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Шистка, Ю. В. "Особливості функціонування та перспективи удосконалення спрощеної системи оподаткування". Master's thesis, Сумський державний університет, 2020. https://essuir.sumdu.edu.ua/handle/123456789/81671.

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У роботі досліджено сутність спрощеної системи оподаткування, її переваги та недоліки, міжнародний досвід, а також шляхи удосконалення системи. Основною метою цього дослідження є структурування та теоретичний опис видів спрощених систем оподаткування та пошук шляхів удосконалення та подолання існуючих проблем.<br>The master’s thesis focuses on the simplified taxation system, advantages and disadvantages, international experience, as well as ways to improve the system are investigated. The main purpose of this study is the structuring and theoretical description of the types of simplified taxat
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Слідюк, А. А. "Реформування єдиного податку в Україні на засадах підвищення його фіскальної та регуляторної ефективності". Master's thesis, Сумський державний університет, 2020. https://essuir.sumdu.edu.ua/handle/123456789/81592.

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У роботі проаналізовано підходи до розуміння сутності та кількісного вимірювання фіскальної та регуляторної ефективності податків, досліджено організаційні засади оподаткування малого та мікро бізнесу в Україні. Визначено фіскальну та регуляторну ефективність єдиного податку в Україні та оцінено вплив макроекономічних показників на рівень податкових надходжень єдиного податку. Основною метою проведеного дослідження стало визначення проблем вирішення яких сприятиме розвитку малого та мікро бізнесу та підвищить фіскальну та регуляторну ефективність єдиного податку.<br>The approaches to un
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Слідюк, А. А. "Реформування єдиного податку в Україні на засадах підвищення його фіскальної та регуляторної ефективності". Master's thesis, Сумський державний університет, 2020. https://essuir.sumdu.edu.ua/handle/123456789/81581.

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У роботі проаналізовано підходи до розуміння сутності та кількісного вимірювання фіскальної та регуляторної ефективності податків, досліджено організаційні засади оподаткування малого та мікро бізнесу в Україні. Визначено фіскальну та регуляторну ефективність єдиного податку в Україні та оцінено вплив макроекономічних показників на рівень податкових надходжень єдиного податку. Основною метою проведеного дослідження стало визначення проблем, вирішення яких сприятиме розвитку малого та мікро бізнесу та підвищить фіскальну та регуляторну ефективність єдиного податку.<br>The approaches to u
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Dias, Cláudia Maria Marramaque Afecto. "Earnings management as a determinant of choice between alternative income taxation regimes of small Portuguese companies." Doctoral thesis, 2019. http://hdl.handle.net/10071/18851.

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Since 2014 Portuguese SMEs can opt for a Simplified Taxation Regime (STR) to determine their taxable income as an alternative to the general regime. However, and despite the expectation that this regime would simplify and encourage tax compliance of small and medium enterprises (SMEs), most of them have not adopt this regime. According with the Portuguese Tax Authority’s statistics about Corporate Income Tax (CIT) returns for 2014-2016, the SMEs that fulfil the condition about the annual amount of revenue represent more than 70 percent of companies but just over 3 percent chose STR. Wit
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Rahim, Aadila. "A comparative study of South African small business corporation tax and turnover tax." Diss., 2015. http://hdl.handle.net/10500/19046.

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This study compared the turnover tax and small business corporation tax systems in South Africa as applicable to micro and small businesses. Misinformed perceptions of the turnover tax system were the motivation for this study. A three phase approach was adopted to conduct this study, the phases being literature review, in-depth face-to-face interviews and quantitative analysis of financial statements which are referred to as case studies. The tax liability was calculated for each of the thirty cases and thereafter a comparative analysis was performed to establish the most beneficial tax syste
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Кабанова, О. В. "Система оподаткування юридичних осіб". Thesis, 2017. http://dspace.oneu.edu.ua/jspui/handle/123456789/7969.

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Кваліфікаційна робота магістра складається з трьох розділів. Об’єкт дослідження – оподаткування юридичних осіб. В кваліфікаційній роботі магістра розглянуто теоретичні засади системи оподаткування в Україні, в тому числі економічна сутність, функції та види податків, склад і характеристика податків з юридичних осіб, виділено проблеми та недоліки оподаткування юридичних осіб в Україні. Проаналізовано практику оподаткування юридичних осіб. Досліджено практику нарахування і плати прямих і непрямих податків, обґрунтувано спрощену систему оподаткування, проаналізувано нарахування і сплату прямих
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Books on the topic "Simplified taxation"

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Taylor, A. H. Taxation simplified. 8th ed. Lofthouse Pubns., 1990.

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H, Taylor A., ed. Taxation simplified. 7th ed. Lofthouse, 1987.

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Taylor, A. H. Taxation simplified. 8th ed. SHPLtd., 1993.

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Taylor, A. H. Taxation simplified: November budget 1994. 9th ed. Management Books 2000, 1995.

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Taylor, A. H. Taxation simplified: Finance acts 1992. 8th ed. Smith's Taxation, 1992.

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Steward, Clive. Taxation simplified: November budget 1995. 9th ed. Management Books 2000, 1996.

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Taylor, A. H. Taxation simplified: Finance Act Edition 1991. 8th ed. Smith's Taxation, 1991.

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Hakala, Donald J. Simplified employee pensions. Longman Financial Services Pub., 1989.

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Aduana, Nick L. Simplified and procedural handbook on transfer & business taxation. C & E Pub., 2008.

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Aduana, Nick L. Simplified and procedural handbook on transfer & business taxation. C & E Pub., 2008.

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Book chapters on the topic "Simplified taxation"

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Jang, Jihye, and Keeheon Lee. "Transforming a Specialized Q&A System to a Chatbot System: A Case of a Simplified Taxation in Korea." In HCI International 2019 – Late Breaking Posters. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-30712-7_38.

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Shram, Tetiana. "WAYS OF REFORMING THE SIMPLIFIED TAXATION SYSTEM." In Innovative educational technologies: european experience and its application in training in economics and management. Publishing House “Baltija Publishing”, 2024. http://dx.doi.org/10.30525/978-9934-26-452-8-60.

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Mooij, Ruud De, Shafik Hebous, and Li Liu. "Formulary Methods in International Taxation." In Tax by Design for the Netherlands. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780192855244.003.0012.

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Strains on the current international system for taxing multinational enterprises have become ever more evident. This has sparked a global debate on how to reform the international tax framework, with proposals including simplified formulary methods. The authors discuss the merits and challenges of methods of formula apportionment and residual profit allocation as the basis for a renewed international tax system. As an investment hub, the Netherlands would likely experience a significant reduction in corporate tax revenue from the adoption of formulary apportionment based on assets and payroll,
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Gordeeva, Tetyana. "TAXATION OF SMALL ENTERPRISES IN UKRAINE." In Traditions and new scientific strategies in the context of global transformation of society. Publishing House “Baltija Publishing”, 2024. http://dx.doi.org/10.30525/978-9934-26-406-1-29.

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The challenging economic situation in Ukraine, amidst force majeure conditions, requires the development of small enterprises to activate self-employment among the population. The implementation of tax support for small enterprises in Ukraine is aimed at simplifying the system of their taxation. The purpose of the paper is to deepen the theoretical and methodological foundations and practical recommendations regarding the taxation of small enterprises in Ukraine. According to the purpose of the study, the following tasks were set: to summarize the theoretical and methodological foundations of
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Ramić, Lejla. "VAT & the platform economy: EU framework and Southeast Europe's compliance strategy." In Collection Regional Law Review. Institute of Comparative Law, 2025. https://doi.org/10.56461/iup_rlrc.2025.6.ch8.

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New business models, born and further sophisticated through digital technology, have significantly affected and redefined the digital economy, leading to the phenomenon known as platformization. In December 2022, the EU introduced the “VAT in the Digital Age” (ViDA) initiative, highlighting platform economies as a crucial area for VAT system modernisation. The impact of platform economies on indirect taxation cannot be ignored, especially in Southeast Europe. This paper examines the transformative role of platformization — where new business models are developed through digital technology—on V
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Teijeiro, G. O. "Chapter 46: Direct Taxation of the Digitalized Economy: Towards a Simplified Income Tax Model for Market Economies." In General titles. IBFD, 2021. http://dx.doi.org/10.59403/k6dp6c046.

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Puhalskyi, Vadym. "TAX POLICY OF UKRAINE: STATE AND LEVEL OF EFFICIENCY." In Theoretical and practical aspects of science development. Publishing House “Baltija Publishing”, 2023. http://dx.doi.org/10.30525/978-9934-26-355-2-7.

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The article investigates the content of the concept of "tax policy" by combining the two concepts of "taxes" and "policy". It is proved that taxes are an economic instrument for implementing state priorities and the main sources of financing all areas of state activity, the main purpose of which is to ensure the revenues of the relevant budget.The author analyzes the revenues to the consolidated budget of Ukraine in 2019–2022 and proves that tax revenues occupy an important place in budget revenues and have the largest share in the structure of budget revenues of Ukraine. Tax revenues are 3.6
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Conference papers on the topic "Simplified taxation"

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Gorkovenko, Anna Dmitrievna, and Elizaveta Sergeevna Chernyh. "Simplified taxation system for small business in 2016." In X International students' applied research conference. TSNS Interaktiv Plus, 2016. http://dx.doi.org/10.21661/r-111883.

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"Simplified Business Information - A Technical Position in Accounting and Taxation." In 16th International Conference on Enterprise Information Systems. SCITEPRESS - Science and and Technology Publications, 2014. http://dx.doi.org/10.5220/0004973705020507.

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Ushkov, Daniil Dmitrievich. "PROBLEMS OF APPLICATION OF THE SIMPLIFIED SYSTEM OF TAXATION IN THE RUSSIAN FEDERATION." In Актуальные аспекты развития современной науки. Самарский государственный экономический университет, 2021. http://dx.doi.org/10.46554/cadms-2020-pp.511.

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Vieru, Roman, and Liliana Lazari. "Aspects of the income tax of subjects carrying out independent activities." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.25.

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In this research, a study is carried out regarding the examination of the simplified regime regarding the income tax of individuals who carry out retail trade without constituting an organizational-legal form of entrepreneurial activity. The research aims to establish the link between the fiscal regime of individuals carrying out independent activities and other existing taxation regimes. Diversifying the taxation system is important to provide opportunities to all categories of taxpayers, depending on the activities they practice. The adaptation of the taxation system to the needs of the paye
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Kalabukhova, S. V., and O. V. Isai. "Simplified calculation of the average annual number of ordinary shares in circulation based on ARS 24 "Earnings per share"." In Accounting, taxation, analysis and audit: current state, problems and prospects for development. Chernihiv Polytechnic National University, 2020. http://dx.doi.org/10.25140/978-617-7571-98-7-2020-30-31.

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Ivashchenko, E. V., and N. V. Shelepova. "THE ROLE OF THE SIMPLIFIED TAXATION SYSTEM IN THE FORMATION OF THE BUDGET OF THE AMUR REGION." In CONTEMPORARY ECONOMIC PROBLEMS OF RUSSIA AND CHINA. Amur State University, 2021. http://dx.doi.org/10.22250/medprh.2.49.

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Chiprisean, Maria, and Liliana Lazari. "Tax and accounting aspects for mipt residents." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.38.

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This article examines the fiscal and accounting aspects relevant to residents of Moldova IT Park (MITP). This system not only improves financial management but also makes Moldova an attractive destination for IT investments. A comparative analysis between MITP residents and companies under the general taxation system highlights the financial advantages, such as higher net profits and simplified tax obligations. However, the study also identifies certain challenges, including potential long-term effects on social security benefits and the dependency on the continuity of the MITP regime. The res
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Sachchithananthan, M., T. Ramachandra, and D. Geekiyanage. "A Simplified guide towards incentivising embodied carbon assessment: a case of high-rise residential building." In World Construction Symposium - 2024. Department of Building Economics, 2024. http://dx.doi.org/10.31705/wcs.2024.5.

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In recent decades, the increasing threat of global warming has emphasised the importance of reducing carbon emissions within construction sector due to its significant impact. Despite efforts to mitigate climate change, the construction industry faces a critical gap in effectively evaluating the carbon emissions and costing it. The major reasons could be attributed to lack of awareness of carbon performance and commitment, lack of data availability and inconsistent methodologies. Hence, this study aims to develop a simplified guide, as an extension to the typical cost estimation practice towar
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Zeneli, Mimoza, and Almarin Frakulli. "Small and Medium-Sized Businesses in Albania Prefer Progressive Tax or Flat Tax." In 9th International Scientific Conference ERAZ - Knowledge Based Sustainable Development. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2023. http://dx.doi.org/10.31410/eraz.2023.37.

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A progressive and flat tax system is widely debated not only in public finance but usually as a political issue in Albania. A progressive tax has been applied in Albania in recent years. Many researchers in Albania have studied the effect of the flat and progressive tax on public finances, but what we will bring in this paper is the point of view with which small and medium businesses in Albania consider the effect of the tax on the in­come of their companies. Based on the results of the survey of Structural Statistics, for the year 2021, 99.8% of active enterprises are SMEs. This important fa
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Reports on the topic "Simplified taxation"

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Gallien, Max, Christopher Hoy, Hitomi Komatsu, Ceren Ozer, Michael Rogan, and Vanessa van den Boogaard. Simplified Taxation in Africa: What We Know – and Need to Know. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.012.

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Most economic operators in Africa are small and informal firms that fall under the purview of presumptive or simplified tax regimes (STRs). These taxes are expected to fulfil a range of functions, from raising revenue to facilitating formalisation and improving revenue authorities' data, and yet their effectiveness and impact are surprisingly under-researched. Meanwhile, emerging evidence suggests that STRs often raise little revenue, disproportionately impact low-income earners, and are inconsistently applied. This policy brief summarises what we know about simplified taxes in Africa, who pay
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TITOVA, E. FEATURES OF MIGRATION POLICY IN THE JEWISH AUTONOMOUS REGION. Science and Innovation Center Publishing House, 2021. http://dx.doi.org/10.12731/2077-1770-2021-13-4-2-54-70.

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The article reveals the features of the state mechanism for regulating labor migration in the Jewish Autonomous Region. It is noted that labor migration is an integral part of the economic development of the region. The purpose of the study is the peculiarities of solving the problems of optimizing the mechanisms for regulating labor migration in the Jewish Autonomous Region (JAO). The practical significance of the study is underscored by the growing resource requirements of the Jewish Autonomous Region. The importance of attracting labor migrants from the widest list of countries, to increase
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Bergeron, Augustin, Arnaud Fournier, John Kabeya Kabeya, Gabriel Tourek, and Jonathan L. Weigel. Using Machine Learning to Create a Property Tax Roll: Evidence from the City of Kananga, D.R. Congo. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.101.

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Governments in the world’s poorest countries face severe revenue constraints. They typically collect less than 10 per cent of GDP in taxes, compared to 25–50 per cent in high-income countries. The literature on state capacity and development argues that inability to collect taxes is at the heart of why low-income countries are as poor as they are. It suggests that the path to economic prosperity may begin with investment in governments’ capacity to collect the tax revenue necessary to provide public goods that enhance productivity. Property taxation is often the primary source of government re
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