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Journal articles on the topic 'Simplified taxation regime'
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1
MESHKOVA, D. A. "SMALL BUSINESS WITHOUT UTII: ORGANIZATIONS GO TO A OTHER TAX REGIME." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2, no. 6 (2020): 4–7. http://dx.doi.org/10.36871/ek.up.p.r.2020.06.02.001.
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The article examines the issue of choosing a different taxation regime by organizations in connection with the abolition of Chapter 1 of the Tax Code of the Russian Federation regulating the UTII system on January 2021, 26.3. For a significant part of organizations using this system, the transition is clear – a simplified taxation system, provided that the criterion of the maximum size for income and the residual value of depreciable property is met. Under this regime, the taxpayer will have to decide on the choice of the object of taxation, for which the article proposes an algorithm for calculations and comparative analysis.
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VANIEVA, A. A., L. A. BYAZROVA, and S. O. DAUEVA. "APPLICATION OF THE PATENT TAX SYSTEM (on the example of the Republic of North Ossetia – Alania)." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4, no. 12 (2020): 92–98. http://dx.doi.org/10.36871/ek.up.p.r.2020.12.04.014.
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One of the types of simplified taxation is the application of a patent for a certain type of activity, which is issued for a period to one year. This tax regime is used to support small businesses. At the same time, the taxpayer is exempted from paying a number of other taxes, and can calculate his tax burden in advance.
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TOPCHI, Yu A., and D. A. MESHKOVA. "SMALL BUSINESS WITHOUT UTII: SELECTION OF SPECIAL TAX REGIME FOR INDIVIDUAL ENTREPRENEURS, EMPLOYEES IN THE FIELD OF SERVICES." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3, no. 3 (2020): 16–22. http://dx.doi.org/10.36871/ek.up.p.r.2020.03.03.003.
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The article examines the question of choosing the optimal taxation regime in the service sector in con-nection with the abolition from January 1, 2021 of the Chapter 26.3 of the Tax Code of the Russian Federation governing the system of single tax on imputed income. Based on the example of an individual entrepreneur representing hairdressing and cosmetic services, calculations have been made and a comparative analysis of the fiscal burden that has arisen in the case of applying a simplified taxation system, patent system or the transition to payment of professional income tax has been carried out. Corresponding calculations were per-formed under the conditions of 2020 in force in the Moscow region.
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Tkharkakhova, I. G., M. E. Ordynskaya, and D. I. Ponokova. "REGIONAL ASPECTS OF TAXATION IN THE CONTEXT OF THE UTII ABOLITION." Scientific Review: Theory and Practice 10, no. 9 (September 30, 2020): 1939–48. http://dx.doi.org/10.35679/2226-0226-2020-10-9-1939-1948.
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Over the past years, the unified tax on imputed income has been the most convenient, effective, simple and economical for the majority of individual entrepreneurs in our country. Now entrepreneurs should abandon this tax regime. A very topical issue is the choice of the taxation system that will minimize budgetary obligations. Based on the Rosstat data, individual entrepreneurs occupy a fairly high share in the total population of entrepreneurs in this country. Taking into account the fact that the Republic of Adygea is an agricultural one, and in addition to standard cargo transportation, many individual entrepreneurs are also engaged in the transportation of agricultural products, we have selected this particular segment for research. The paper provides a comparative analysis of taxation systems that can be used by entrepreneurs providing freight services in the Republic of Adygea. For clarity, we examined such tax systems and special tax regimes as: tax on professional income, patent system, simplified “Income” taxation system. For each of the systems, both the advantages of its application and the disadvantages are systematized. The patent system may only have its own benefits for entrepreneurs operating in only one region and without employees. Professional income tax is similar to the simplified “Income” tax system. Only with this option there is no possibility of using the tax deduction of fixed contributions for pension and social insurance. The calculations and recommendations presented in the work will help individual entrepreneurs make the right choice. The most optimal variant can be chosen only by the entrepreneur himself, basing on the peculiarities of the entrepreneurial activity.
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TOPCHI, Yu A., and A. N. SHIRYAEVA. "SELF-EMPLOYMENT OF CITIZENS ON THE WAY OUT OF THE SHADOWS INTO THE LIGHT." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2, no. 11 (2020): 74–78. http://dx.doi.org/10.36871/ek.up.p.r.2020.11.02.010.
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The article examines the evolution of tax instruments designed to encourage citizens with entrepreneurial income and tax evaders to make a decision to legalize and become taxpayers. From these positions, the mechanism of tax holidays is considered and an assessment of its effectiveness is given, the special tax regime “Tax on professional income” and its advantages in comparison with the tax holidays of individual entrepreneurs using a simplified or patent taxation system.
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KABANETS, Kateryna. "Legal regulation of the taxation regime of agricultural enterprises in Ukraine." Economics. Finances. Law, no. 8 (August 27, 2021): 24–31. http://dx.doi.org/10.37634/efp.2021.8.5.
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The paper highlights the legal basis for the activities of agricultural enterprises in line with changes in tax legislation. It is pointed out that the dynamics of legal norms results in the imperfection of the legal regulation of taxation of agricultural enterprises, while the harmonization of Ukrainian legislation with the law of the European Union is a necessary condition for our country's accession to the European community. Thus, as a result of the administrative reform and decentralization processes in Ukraine, communities function as the main foundations of the activities of collectives of settlements, Starostyn districts. We have established that an agricultural enterprise in modern communities is an enterprise whose main activity is the supply of agricultural goods (services) produced (provided) by it on its own or leased fixed assets, as well as on toll terms, in which the share of agricultural goods/services is not less than 75 percent of the value of all goods/services delivered during the previous 12 consecutive reporting tax periods combined. In the case of creation of a new agricultural enterprise, which operates for at least 12 months, the specified share is determined for each individual reporting tax period. In addition, this does not include taxable transactions for the supply of fixed assets that were part of its fixed assets for at least 12 consecutive reporting tax periods in total, if such transactions were not permanent and did not constitute a separate business activity. Such enterprises have the right to choose a general or simplified system of taxation. Prospective directions of further improvement of the national legislation are offered taking into account necessity of understanding of features of realization of agricultural activity, a disparity of the prices for production and means of its manufacture, dependence on natural and climatic conditions, profitability of separate branches of agriculture, prevention of discrimination between agricultural commodity producers for the taxation of small agricultural producers.
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Akhmadeev, R. G. "IMPACT OF FISCAL POLICY ON THE ACTIVITIES OF INDIVIDUAL ENTREPRENEURS." Vestnik Universiteta, no. 9 (October 26, 2019): 106–11. http://dx.doi.org/10.26425/1816-4277-2019-9-106-111.
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Statistics on the amount of individual entrepreneur (registered and stopping one’s financial-economic activity) have been investigated. Systematization of scientific – practical methods for formation of the concept “optimum taxing load” has been carried out. In order to equalize the tax burden for individual entrepreneurs, applying both the general tax regime and a special one in the form of a simplified tax system, it has been offered to harmonize the definition of the object of the insurance premiums taxation with the current single tax when choosing the object of taxation “income, after deduction of expenses incurred”. Since the fixed payment in terms of payment of insurance premiums is payable regardless of the actual conduct of its own business for the calendar year, this proposal will allow us proportionately fulfill tax obligations to the budget.
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Duve, Munyaradzi, Rejoice Mandizvidza, Tendai Chibaya, and Moses Nyakuwanika. "Tax Regulation and Sustainability of Microfinance Institutions in Masvingo Urban, Zimbabwe." IRA-International Journal of Management & Social Sciences (ISSN 2455-2267) 6, no. 3 (April 3, 2017): 429. http://dx.doi.org/10.21013/jmss.v6.n3.p9.
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<div><p><em>The study seeks to evaluate the effect of the current tax regulatory regime on the sustainability of microfinance institutions (MFIs) in Masvingo urban. Many governments raise public finance through the taxation of individuals and the business community. Undertaking of this study was mainly motivated by the increase in the number of microfinance institutions after the introduction of the multicurrency system in 2009, but the government is failing to meet its revenue targets. The study was done on 24 loan officers and 8 managers of MFIs. Data was collected using a Likert scale questionnaire. Quantitative data was presented using SPSS. This study found that a tax regulation can enhance the sustainability of MFIs if properly simplified to promote investment in microfinance business through provision of tax exemptions, tax incentives, free registration, simplified record keeping procedures, and reduced tax rates. The study recommends that MFIs should not be heavily taxed if they are to meet a major objective of poverty alleviation. </em></p></div>
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Kvashnin, Yury D. "The Republic of Cyprus as a Transit Point for Foreign Capital." Outlines of global transformations: politics, economics, law 11, no. 1 (April 4, 2018): 170–84. http://dx.doi.org/10.23932/2542-0240-2018-11-1-170-184.
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The policy of the Cypriot authorities, aimed at attracting foreign capital, is deeply rooted in history. Having created a flexible tax system, since its first years as an independent state Cyprus has managed to attract numerous foreign shipping companies and in the 1970s it turned into a regional financial hub through which economic cooperation between the countries of the West and the Middle East was carried out. The Cypriot economy flourished in the 1990s – 2000s, when thanks to favorable taxation regime, transaction confidentiality, convenient geographical location, eased visa regime and a number of other factors it became the main transit point for capital from Eastern Europe, first of all – from Russia. However, the future of Cyprus as an international financial center is in question. Under the pressure of the EU, OECD and a number of individual countries, the Cypriot authorities are forced to bring their tax legislation in line with international standards. Negative impact on the investment image of the country was rendered by the national 2012-2013 banking crisis, followed by the collapse of the largest national banks, a sharp deterioration in macroeconomic indicators and the implementation by the government of a number of reforms that affected the attractiveness of Cyprus in the eyes of international business companies. In these circumstances, the Cypriot authorities have taken a number of measures aimed at preventing the outflow of foreign capital, including the abolition of the property tax in the housing stock, the extension of benefits for new tax residents and the introduction of a simplified procedure for the granting of Cypriot citizenship for investments. Thanks to these innovations, Cyprus managed not only to retain interest from TNCs of Russian origin, but also to attract investments of small and medium-sized companies, primarily those working in the field of information and communication technologies.
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Гильфанов, Рашид, Rashid Gilfanov, Алсу Евстафьева, and Alsu Evstaf'eva. "TAXATION OF SUBJECTS OF SMALL ENTERPRISE WITHIN THE FRAMEWORK OF SPECIAL TAX REGIMES (ON THE EXAMPLE OF THE REPUBLIC OF TATARSTAN)." Vestnik of Kazan State Agrarian University 13, no. 3 (November 7, 2018): 108–15. http://dx.doi.org/10.12737/article_5bcf57a64d0252.42896303.
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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. The article deals with the practice of applying special tax regimes in the Republic of Tatarstan. It is revealed that the most popular regimes for small business entities in the republic are the simplified and patent taxation systems. The advantages and disadvantages of the special tax regimes applied are noted.
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Komissarova, Zhanna N. "Micro-business in France: specificity, role in the national economy, system of state support." RUDN Journal of Economics 28, no. 4 (December 15, 2020): 765–77. http://dx.doi.org/10.22363/2313-2329-2020-28-4-765-777.
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Micro-business functioning has a significant impact on the state of the economy and social sphere of any country. The French pattern is noteworthy because a country, that had been aiming at the development of large groups for a long time earlier, only in two decades managed to build a successful system of governmental support for micro-business that includes both specific and common measures for small and medium-sized enterprises (SMEs). The study attempts to identify current development trends of the micro-business in France and also to analyse the effectiveness of the state support system provided for the activities of the considered category of the economic entities. Depending on the nature of the subject matter, the author used such methods and approaches of scientific knowledge as induction and deduction, analysis and synthesis, system-structural, comparative and statistical analysis. The study analyses in detail the current development trends of the micro-business in France, including its sectorial and regional specifics, estimates the contribution of micro-enterprises to the economic and social development of the country and deeply examines the system of state support. Micro-enterprises take an important place in the French economy by providing one fifth of the employment in the country and the same share of value added. Meanwhile, micro-enterprises are quite weakly oriented towards export because their activities are targeted mainly at the local markets and concentrated in the services sector. Micro-enterprises contribute little to research and development (considering the percentage of total expenditure on research and development and the percentage of total employment in scientific research sector). However, micro-business remains an absolute leader in terms of research and development intensity by spending almost one third of its turnover on researches and considering the share of the direct financial assistance from the state in total expenditures on scientific researches. To date, a sufficiently effective system of public support to micro-business has been formed in France. Apart from providing financial assistance, the system includes substantial tax benefits and simplified taxation schemes, easy reporting system and simple procedures for filing tax return, facilitated social regime, simplification of major bureaucratic formalities and strong information support in all stages of functioning of an enterprise.
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SAFONOVA, Marina S., Dmitry P. IL'YASHCHENKO, Aleksey V. KUCHEROV, Viktoriya V. LING, Zhanna V. SMIRNOVA, and Irina N. BUKHTIYAROVA. "The Features of Modern e-Marketing." Journal of Advanced Research in Law and Economics 8, no. 8 (September 5, 2018): 2586. http://dx.doi.org/10.14505//jarle.v8.8(30).30.
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The selection is not resolved before the General problem. Some domestic scholars insist on the need to introduce special taxes for subjects of electronic business – the need to improve existing tax regimes, in particular, simplified, and introduction of tax privileges and preferences. Foreign experience of the taxation of electronic business is also contradictory – from strict state regulation through the introduction of special taxes to full tax exemption. While acknowledging the results of scientific research on this issue, we note that the General concept of taxation of e-business and is still not formed. So now the special relevance of the formation of the effective mechanism of taxation of e-business, and that led to the need for further research in this direction.
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Davletshin, T. G. "Reform of VAT and special tax regimes: The tax system harmonization." Finance and Credit 26, no. 2 (February 28, 2020): 380–95. http://dx.doi.org/10.24891/fc.26.2.380.
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Subject. This article considers the issues of harmonization of tax regimes and reform of special tax ones. Objectives. The article aims to determine areas to improve the tax system, harmonize the General Tax System and special tax regimes, and involve business entities applying special tax regimes in the VAT movement. Methods. For the study, I used the methods of logical analysis and synthesis, induction and deduction. Results. The article offers a concept of harmonization of the General and Simplified Tax Systems, and the Unified Agricultural Tax. As well, the article substantiates the need to combine the Simplified Tax System and Unified Agricultural Tax, and limit the marginal gain for the application of special tax treatments. Conclusions and Relevance. The preconditions that led to the introduction of the Simplified Taxation, Unified Agricultural Tax and Unified Tax on Imputed Income special tax treatments are not relevant today. A fresh approach to special tax regimes is needed in the context of the digitalization of the tax system. The results obtained can be used in legislative activities to reform the tax system.
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Djindjic, Srdjan. "Taxation and forms of organizing business activities." Ekonomski anali 58, no. 196 (2013): 133–56. http://dx.doi.org/10.2298/eka1396133d.
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This paper takes sample tax regimes and tendencies from the developed countries in the EU-15 and the USA, and uses them to analyse the influence of taxation on the choice of organizational form of profit-oriented entities in Serbia. In order to understand how the procedure of taxation affects the sphere of business decision-making it is necessary to focus on the tax status of business losses and valorization and the effects of the double taxation of dividends. The rule of successive deduction of losses ensures the fiscally transparent entity receives a tax saving in the form of a reduction of the present value of the total paid tax. Meanwhile the corporation is handicapped because it postpones loss deductions, that is, it postpones tax saving, which directly influences the level of the present value of saved tax. The global trend of gradually moving from the classical system towards shareholder relief provision, above all in the form of a reduced withholding tax rate on dividends, has two opposing features: it simplifies the tax procedure while neglecting the distributional aims (consequences) of taxation. The analysis of a particular practical example from the Serbian tax context enables us to draw a conclusion in relation to the relative taxes paid by entrepreneurs versus enterprises. The developed countries favour fiscally transparent entities, whereas Serbia allocates tax privileges to enterprises.
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Khocha, Nadiya. "CRITERIA FOR SELECTION OF ELEMENTS OF THE SIMPLIFIED ACCOUNTING AND REPORTING SYSTEM BY SMALL ENTERPRISES." Economic Analysis, no. 28(1) (2018): 286–93. http://dx.doi.org/10.35774/econa2018.01.286.
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Introduction. The development of a simplified accounting and reporting system has a significant impact on tax legislation, which involves the use of simplified tax regimes for small businesses. The entry into force in 2011 of the Tax Code of Ukraine affected the composition of the elements of the simplified accounting and reporting system, which led to the emergence of new and the possibility of refusing to use the traditional elements of this system. Purpose. The article aims to formulate criteria and elaborate algorithm for selecting elements of a simplified accounting and reporting system by small enterprises. Method (methodology). In the process of research, method of system approach, method of analysis and synthesis, method of generalization and comparison have been used. Results. It has been established that within the simplified accounting and reporting system its subsystem appeared. This subsystem is created for simplified accounting of incomes and expenses. The main elements of such a system are the Simplified Financial Statement of the Small Business Entity and the accounting registers that are identified by the "Methodological Recommendations for the Application of Small Business Registers" No. 720. They are created without the use of the Account Schedule and double entry. The expediency of using the concept of "simplified accounting and reporting system for non-payment of VAT" has been substantiated. The defining criterion for conduction of simplified accounting of incomes and expenses is the lack of registration of a small enterprise by a VAT payer. The algorithm of the choice of the small business entity for the elements of the simplified accounting and reporting system depending on the taxation system has been developed. The possibility of generating this system of information for calculation of tax, statistical and other forms of reporting has been considered in the research.
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Kril, Yaroslava, and Svitlana Blahodyr. "PROBLEMATIC ASPECTS OF CALCULATION AND PAYMENT OF VALUE ADDED TAX BY TOURISM INDUSTRY OPERATORS." GEOGRAPHY AND TOURISM, no. 43 (2018): 31–38. http://dx.doi.org/10.17721/2308-135x.2019.43.31-38.
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The purpose of this contribution is to analyse the theoretical foundations covered in the normative legal acts of Ukraine and practical professional consultations of the departments of the National Fiscal Service of Ukraine with respect the specifics of the calculation and payment of value added tax by business entities operating in the tourism industry. Methodology: The methodological underpinnings of the study consisted in synthesising and analysing the material collected by the authors in the area of taxation in the tourism industry. The method of comparison and generalization was used to validate the key principles of the calculation of value added tax for tourism market operators. Results: This article covers the core aspects of the special regimen of calculation of value added tax as established by tax law and applicable to tourist operators and travel agents. Scientific novelty consists in validating the necessity of optimising the performance results of tourism businesses through the implementation of special norms, privileges and simplified tax regimens. Practical relevance: The conducted research is of practical relevance, as it contributes to the correct interpretation of the provisions of tax law in relation to the value added tax charged in the tourism industry, which, in turn, prevents incidence of non-compliance with tax law across the industry.
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Конончук, Ірина Анатоліївна, Ірина Олександрівна Пригодич, and Олексанр Володимирович Києвич. "ЕФЕКТИВНІСТЬ ПОДАТКОВИХ ПІЛЬГ В РЕСПУБЛІЦІ БІЛОРУСЬ." TIME DESCRIPTION OF ECONOMIC REFORMS, no. 1 (May 5, 2020): 65–73. http://dx.doi.org/10.32620/cher.2020.1.09.
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Formulation of the problem. The problems of applying tax benefits are one of the most controversial and controversial in the architecture of building the tax system of the state. The multifaceted perception of their need, focus, choice of priorities, implementation conditions, and other equally complex elements of the system of tax benefits has given rise to many questions that the theory and practice of taxation are not able to unambiguously answer. The purpose of the article is to study the features of the application of tax benefits in the Republic of Belarus, as well as to determine the effectiveness of their application. Object of study - features and practical procedures for the establishment of tax benefits in the Republic of Belarus. Methods used in the study. The use of the induction method allowed us to identify areas for improving the procedures for determining the effectiveness of the application of tax benefits. Research hypothesis. The negative trend in the effectiveness of tax incentives is partly due to limiting objective factors. Statement of the main material. The implementation of the economic function of taxes, the existence of which is indicated by the comprehensive nature of taxes, involves the use of leverage or tax benefits in various forms in the fabric of taxation. And despite the presence of many negative effects of tax benefits (a distorting effect on the distribution of resources, irrationality of the structure of the tax burden, an increase in tax administration costs), states actively use them as a tool for solving socio-economic problems. The huge number of benefits characteristic of the tax system of the Republic of Belarus provided for by various regulatory legal acts predetermined the need for their adjustment and assessment of their effectiveness. The article considers certain tax preferences that are provided in order to support and develop the country's priorities and areas of activity. Originality and practical value. The study of the peculiarities of special taxation regimes used by small and medium-sized businesses, agricultural organizations, allowed us to conclude that with low profitability of payers, the construction of tax relations based on them is not a condition for reducing tax obligations. Conclusions. To increase the efficiency of the simplified tax system from the standpoint of minimizing the tax burden on payers, it is proposed to reduce the existing tax rates. Comprehensive government support for the IT sector, including in the form of tax incentives, allowed HTP residents to significantly increase profitability and provide increased opportunities for their growth.
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ZHUK, OLHA, and ANTONINA TOMASHEVSKA. "TAX PLANNING IN THE ENTERPRISE MANAGEMENT SYSTEM." Journal of Vasyl Stefanyk Precarpathian National University 6, no. 3-4 (December 20, 2019): 96–102. http://dx.doi.org/10.15330/jpnu.6.3-4.96-102.
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The differences between the concepts of “tax planning”, “tax minimization” and “tax optimization” are investigated and it is established that tax minimization is the maximum reduction of all taxes, tax optimization is the achievement of a proportion between all aspects of an entity's activity; tax planning The system of measures of the enterprise is directed to the maximum use of the current legislation for the purpose of legal optimization of payments. It has been determined that the ways to reduce the tax burden include tax benefits, preferential taxation and the possibility of choosing a simplified system of taxation by small business entities. The levels and requirements to be followed in tax planning are identified and substantiated: organization of accounting and tax accounting, examine tax law, determine the list of benefits, correct accrual and timely payment, using legal methods to reduce the tax burden.
The methods which are applied in tax planning are substantiated: current internal control, preliminary tax examination, comparative analysis.
It is determined that tax planning is influenced by certain factors: the sphere of the activity in which the entity operates, the types of activity it is engaged in; status of belonging to a legal or natural person; the purpose of tax planning and the possibility of applying tax benefits. The tax planning system should be formed in accordance with principles: compliance with tax law; justification of the feasibility of applying the tax system; prompt response to changes in tax law; use of tax planning methods; use favorable tax regimes. Tax planning spends efforts on the following functions: analytical, accumulation, distribution, control.
It is established that the assessment of the effectiveness of the enterprise tax policy should be made through a system of indicators: the level of tax burden on the enterprise; the level of influence of tax planning on the magnitude of the enterprise's tax liabilities and the effectiveness of the enterprise's tax planning and tax policy in general. Effectively organized tax policy at the enterprise will help improve the results of the enterprise. Tax planning should be an integral part of the overall planning of the enterprise.
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Nabais, José Casalta. "O Regime Fiscal das Pequenas e Médias Empresas (PME)." Cadernos do Programa de Pós-Graduação em Direito – PPGDir./UFRGS 11, no. 2 (December 31, 2016). http://dx.doi.org/10.22456/2317-8558.68801.
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O REGIME FISCAL DAS PEQUENAS E MÉDIAS EMPRESAS* THE FISCAL REGIME OF SMALL AND MEDIUM-SIZED COMPANIES José Casalta Nabais** RESUMO: O autor começa por dar conta da delimitação das micro, pequenas e médias empresas no direito da União Europeia e sua correspondência na ordem jurídica portuguesa. Depois refere algumas das situações em que a dimensão das empresas é considerada na tributação do rendimento e do consumo, destacando os regimes simplificado em IRS e em IRC e os regimes de isenção e dos pequenos retalhistas em IVA. Trata também dos incentivos fiscais mais importantes que têm por objecto as micro, pequenas e médias empresas, em que salienta os dirigidos à capitalização das empresas. Termina reflectindo sobre o actual sentido de um específico regime fiscal para as PME e a necessidade da consideração unitária do fenómeno financeiro das empresas. PALAVRAS-CHAVE: Micro, Pequenas e Médias Empresas. Tributação do Rendimento e do Consumo. Incentivos Fiscais. ABSTRACT: The author starts by explaining the meaning of micro, small and medium-sized companies in EU law and the correspondent characterisation in Portuguese law. After mentioning some of the situations in which the dimension is considered as a relevant factor in the taxation of income and consumption, he emphasis the simplified regimes in the Portuguese Personal Income Tax (IRS) and in the Portuguese Corporate Income Tax (IRC) as well as the exemption systems and small retailers taxation in VAT. It also explains the tax incentives directly pointed to the micro, small and medium-sized companies, and stresses the ones that are focused to the capitalization of the companies. In the end, the text reflects on the actual sense of a specific tax scheme for micro, small and medium companies (SME’s) and the need for consideration of the phenomenon of companies as a financial unit. KEYWORDS: Micro, Small and Medium-sized Companies. Taxation of Income and Consumption. Tax Incentives. SUMÁRIO: Introdução. 1 A Diversidade de Empresas com Reflexo no Direito Fiscal. 1.1 A Base Jurídica e o Universo das PME. 1.2 Alusão às Empresas Transnacionais e sua Separação das Demais Empresas. 2 Aspectos do Regime Fiscal das PME. 2.1 A Consideração das PME em Sede do IRS Empresarial e do IRC. 2.2 A Consideração das PME em Sede do IVA. 2.3 As PME e os Benefícios Fiscais. 2.3.1 Os Benefícios Fiscais em Sentido Estrito e os Incentivos Fiscais. 2.3.2 Referência a Alguns Incentivos Fiscais Destinados às PME. 3 Por uma Abordagem Fiscal mais Consequente e Simples das PME. 3.1 Sentido Actual de um Específico Tratamento Fiscal das PME. 3.2 A Consideração Fiscal Unitária do Fenómeno Financeiro das Empresas. Referências.* Artigo elaborado a partir da nossa participação no Congresso Internacional “As PME e o Direito”, realizado na Faculdade de Direito da Universidade de Coimbra, Portugal, pelo Instituto Jurídico (IJ) e Instituto de Direito das Empresas e do Trabalho (IDET), nos dias 6 e 7 de Outubro de 2016.** Catedrático associado com agregação na Faculdade de Direito da Universidade de Coimbra, Portugal, onde leciona Direito Administrativo e Fiscal, junto ao Programa de Pós-Graduação. Doutor em Ciências Jurídico-Políticas pela Universidade de Coimbra, Portugal.
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Gupta, Surbhi. "Goods and Services Tax (GST): A Comparative Study of Select ASEAN Countries." VISION : Journal of Indian Taxation 4, no. 01 (January 31, 2017). http://dx.doi.org/10.17492/vision.v4i01.9995.
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After a decade long struggle, overcoming all the issues acting as roadblocks in its implementation, Goods and Services Tax (GST) has finally been implemented in federal India from 1July 2017. By subsuming majority of indirect taxes and cesses levied at the central and state government levels it has simplified the indirect tax regime in India and has put an end to the complex and cascading nature of the multiple tier indirect taxation. GST has already been implemented by more than 160 countries around the world. Hence it carries rich history of successes and failures. In India, both policy makers and public have a lot of expectations from the GST in terms of resolving loopholes in the pre-existing indirect tax structure. In this context, this paper attempts to study the functioning of VAT/GST of 6 ASEAN countries - Philippines, Indonesia, Singapore, Vietnam, Thailand and Malaysia - and compare it with the Indian GST regime. An attempt has also been made to draw lessons for India from the experience of these countries. India should learn from the pitfalls in administration and application of law in developing countries as well as from the successful administrative strategies of the developed countries like Singapore.
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Razborska, Elena, and Khristina Khabik. "PROBLEMS OF FORMATION OF TAX POLICY OF UKRAINE IN THE IT SPHERE." International scientific journal "Internauka". Series: "Economic Sciences", no. 2(46) (2017). http://dx.doi.org/10.25313/2520-2294-2021-2-6965.
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The article considers the peculiarities of taxation of IT services in Ukraine. It is determined that IT technologies are one of the priority areas of economic development of Ukraine. It is determined that the IT sphere is very important for Ukraine, because against the background of the general economic and political crisis, IT technologies are identified in Ukraine as one of the priority sectors of economic development, as evidenced by the significant contribution of export industry to total GDP and taxes. to the state budget. The volume of exports of IT services from Ukraine is researched and analyzed. The necessity of tax regulation of the IT taxation system in Ukraine is determined, the main tasks, principles and factors on the basis of which the taxation system of IT technologies is based are revealed. In the course of the research, tax incentives (privileges) used in the taxation of IT services in foreign countries were identified as appropriate and considered. In Ukraine, of all these benefits, only VAT exemption applies to all software supply transactions, ie benefits are applied not by a specific entity that has received the right to use them, but by all entities that carry out the relevant transactions. Thus, it was found that the application of such a benefit is not a right but a duty of the taxpayer. Priority areas for optimizing the IT industry have been identified. The priority directions of optimization of the branch of IT technologies are defined. It is determined that one of the main factors contributing to the development of the information technology industry and IT business in Ukraine is the ability to use a simplified taxation system, the so-called "third group", which is currently analogous to industry incentive systems in other countries. Therefore, for Ukraine, which is still successfully competing in the global market, it is necessary to create a tax regime similar to those in force in foreign competitors.
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Sergiy, Sliusarenko, and Artemenko Olena. "Features of taxation of agro-industrial enterprises in Ukraine." Law. Human. Environment 12, no. 1 (May 15, 2021). http://dx.doi.org/10.31548/law2021.01.017.
Full textAbstract:
The article is devoted to the research of problems of taxation of enterprises of agro – industrial complex in Ukraine. Peculiarities of the tax burden on agricultural enterprises are considered. The article also identifies the features and outlines the main problems of taxation of agricultural enterprises in Ukraine. Also, the historical stages of development of agricultural tax in modern Ukraine, the evolution of changes in regulations governing the payment of taxes by agricultural enterprises are analyzed. The process of formation of the system of taxation of agricultural enterprises is investigated. The key factors in the economic sphere of the agro-industrial complex of Ukraine, special regimes of taxation of agricultural producers, the order of payment of taxes and privileges that agricultural enterprises have are identified. The procedure for payment of income tax, value added tax and specifics of the fourth group of the single tax by agricultural producers has been studied. Particular attention is paid to the procedure and requirements for the transition of agricultural enterprises to the fourth group of the single tax and the consequences of increasing the tax burden for this group. The main elements of taxes for enterprises of the agricultural sector are revealed: taxpayers; objects of taxation; tax base; tax rate; the procedure for calculating the tax; tax period; term and procedure for tax payment; term and procedure for reporting on tax calculation and payment. It is concluded that the taxation of agro-industrial enterprises in Ukraine needs to be changed.The main goal is to make it optimal and acceptable for both the state and farmers, to simplify the system of tax administration, the establishment of tax benefits, especially for small agricultural producers, and to maintain predictability for the coming years. Keywords: taxation, agricultural commodity producer, simplified taxation system, agricultural enterprise, single tax, land tax, income tax, value added tax, tax rate, tax period, taxpayer, IV group of single tax payers