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Journal articles on the topic 'Tax regimes for sportsmen'

Author: Grafiati

Published: 2 June 2025

Last updated: 31 July 2025

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1

Szwajdler, Paweł. "Special tax regimes for sportsmen = Systemy opodatkowania sportowców." Journal of Education, Health and Sport 5, no. 4 (2015): 374–79. https://doi.org/10.5281/zenodo.29033.

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<strong>Szwajdler Paweł. Special tax regimes for sportsmen = Systemy opodatkowania sportowców. </strong><strong>Journal</strong> <strong>of</strong> <strong>Education</strong><strong>, </strong><strong>Health</strong> <strong>and</strong> <strong>Sport</strong><strong>. </strong><strong>2015;5(4):3</strong><strong>74</strong><strong>-3</strong><strong>79</strong><strong>. </strong><strong>ISSN</strong><strong> 2391-8306</strong><strong>. </strong><strong>DOI</strong> <strong>10.5281/zenodo.29033</strong> <strong>http://ojs.ukw.edu.pl/index.php/johs/article/view/2015%3B5%284%29%3A374-379

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2

Molenaar, Dick. "Article 17(3) for Artistes and Sportsmen: Much More than an Exception." Intertax 40, Issue 4 (2012): 270–78. http://dx.doi.org/10.54648/taxi2012031.

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Most states in the world apply Article 17 (introduced in 1963) of the OECD Model Convention for the taxation of non-resident artistes and sportsmen granting the right to levy withholding tax on the performance fee to the state of performance. In 1977 the OECD introduced Article 17(2) ensuring also the taxation of payments to others than the artistes and sportsmen, for example, so-called 'artiste-companies' or any third party involved. To avoid double taxation states either apply the tax credit or the tax-exemption method. Inadequacies were discovered and, therefore, the Commentary on Article 1

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3

Molenaar, Dick. "New Options to Restrict Article 17 for Artistes and Sportsmen." Intertax 44, Issue 12 (2016): 972–79. http://dx.doi.org/10.54648/taxi2016090.

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The Organisation for Economic Co-operation and Development (OECD) has come to changes in the 2014 Commentary on Article 17 for artistes and sportsmen. It did not want to delete the article from the Model Tax Convention, although it used false reasoning to support this decision. In the mean time, major sports events (Olympics, World Cup Football) and states such as the Netherlands do not use the source taxation anymore, taking away the risk of excessive or even double taxation for artistes and sportsmen. But still the OECD has recognized that many artistes and sportsmen are having problems with

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4

Leegaard, Thor. "Tonnage tax regimes and tax competition." Skatterett 20, no. 03 (2001): 203–36. http://dx.doi.org/10.18261/issn1504-310x-2001-03-02.

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5

Andrlík, Břetislav, and Jana Vrtalová. "Loss in Public Budget from Sportsmen's Employment in the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 62, no. 4 (2014): 623–32. http://dx.doi.org/10.11118/actaun201462040623.

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The article deals with issues of taxation of sportsmen in the Czech Republic. Categories of sportsmen are defined in the theoretical introduction, divided into amateurs, semi-professionals and professionals. These categories are then linked to specific sections of Act on Income Taxes, which are applicable to the taxation of sports activity. The theoretical part is followed with quantification of income tax, social security and health insurance, using a model example with various levels of taxable incomes. All the calculations apply both to the situation where the sportsman assumes the position

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6

Davletshin, T. G. "Reform of VAT and special tax regimes: The tax system harmonization." Finance and Credit 26, no. 2 (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 t

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7

Borrego, Félix Alberto Vega. "The Special Tax Regimes Clause in the 2016 U.S. Model Income Tax Convention." Intertax 45, Issue 4 (2017): 296–309. http://dx.doi.org/10.54648/taxi2017023.

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This contribution focuses on one of the new provisions of the 2016 U.S. Model, i.e. the special tax regimes clause provided for in Article 3 (1) (l), which impinges on several Articles of the Model. The main purpose of this provision is to deny certain treaty benefits at the source when the person claiming the benefits enjoys a preferential tax regime in the resident state. The referred contribution analyses the legal framework of the provision taking into account the Base Erosion and Profit Shifting (BEPS) project and the US tax treaty policy. In this regard, the special tax regimes clause de

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8

Bruhn, Kenneth. "Consumption, investment and life insurance under different tax regimes." Annals of Actuarial Science 7, no. 2 (2012): 210–35. http://dx.doi.org/10.1017/s1748499512000279.

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AbstractWe study the effects of introducing taxation in classical continuous-time optimization problems with utility from consumption, bequest and retirement savings. Inspired by actual tax favoured retirement savings programs, we formulate and solve the optimization problem for various tax regimes, and compare tax effects on consumption/savings contributions, investment and purchase of life insurance under the regimes. The optimization problems have analytical solutions, which allow for easy comparison of tax effects under the different regimes. To substantiate the results we also present a n

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9

Golakov, A. A., and I. N. Pavlova. "Constructive preferential tax treatment as a measure to prevent tax evasion." Siberian Financial School, no. 2 (July 6, 2025): 45–52. https://doi.org/10.34020/1993-4386-2025-2-45-52.

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The article presents the results of a study on the relationship between the problem of tax evasion and the application of preferential tax regimes by taxpayers. The purpose of the study is to develop recommendations for improving the design of tax preferences applied in the Russian Federation. The hypothesis of the study is that constructive preferential tax regimes are an effective preventive measure against tax evasion. As a result of the study, it is concluded that it is necessary to clarify the goals and objectives of providing tax benefits in tax legislation, systematize preferential tax

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10

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 (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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11

LOHVYN, Andrii. "VALUE ADDED TAX: CUSTOMS REGIMES." Customs Scientific Journal, no. 2 (2021): 27–35. http://dx.doi.org/10.32836/2308-6971/2021.2.3.

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12

Jestl, Stefan. "Inheritance tax regimes: a comparison." Public Sector Economics 45, no. 3 (2021): 363–85. http://dx.doi.org/10.3326/pse.45.3.3.

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13

Vandina, Olga, Natalia Snegireva, and Olga Shatalova. "THE CONTENT OF THE CONCEPT OF TAX BURDEN." Russian Journal of Management 13, no. 1 (2025): 91–101. https://doi.org/10.29039/2500-1469-2025-13-1-91-101.

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The tax burden has a huge impact on the financial position of the company. The article examines the existing two systems of tax regimes: the general taxation system (or GTS) and special tax regimes, which include the simplified taxation system (or STS), the patent taxation system (or PSN), and the unified agricultural tax (or UTS). The elements of taxes of the general taxation system are disclosed. It also provides analytical data on the amounts paid in the general taxation system (or CFS) and special tax regimes.

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14

Sadykov, A. M. "Reforming the Tax System for Small Businesses in Russia: Analysis and Prospects for the Development of Special Tax Regimes." Economics, taxes & law 18, no. 2 (2025): 148–61. https://doi.org/10.26794/1999-849x-2025-18-2-148-161.

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The subject of the study is special tax regimes as instruments of state support for small businesses in the context of increasing economic challenges. The purpose of the work is to determine the parameters of new models of special tax regimes due to the difficulties that complicate the activities of small businesses, which limit their potential to ensure sustainable economic growth. The article examines the features of the system of existing special tax regimes (simplifiedtaxation system, unified agricultural tax, patent taxation system, professional income tax and automated simplified taxatio

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15

AKHMEDILOVA, Kh R., and M. G. ALIMIRZOEV. "SPECIAL TAX REGIMES: PROBLEMS AND WAYS TO IMPROVE THEM." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4, no. 11 (2020): 102–6. http://dx.doi.org/10.36871/ek.up.p.r.2020.11.04.018.

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The article examines the theoretical foundations of special tax regimes, analyzes the income from tax payments of small businesses, and examines the advantages and disadvantages of tax systems of special tax regimes. The article considers measures to support small businesses that the state takes in the context of a coronavirus pandemic.

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16

Haupt, Alexander, and Wolfgang Peters. "Restricting preferential tax regimes to avoid harmful tax competition." Regional Science and Urban Economics 35, no. 5 (2005): 493–507. http://dx.doi.org/10.1016/j.regsciurbeco.2004.07.002.

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17

Davletshin, T. G. "Reforming the tax system: From special tax regimes to general system of taxation." Finance and Credit 26, no. 12 (2020): 2743–64. http://dx.doi.org/10.24891/fc.26.12.2743.

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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 transfer to the general taxation system. Methods. The study employs methods of logical analysis and synthesis, induction and deduction. Results. Digital technology development made it impractical to maintain special tax regimes for tax and legal

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18

Аношина, Юлия, and Sergei Simonov. "PECULIARITIES OF APPLICATION OF SPECIAL TAX REGIMES FOR SUBJECTS OF SMALL ENTREPRENEURSHIP IN RUSSIA." Russian Journal of Management 7, no. 2 (2019): 21–25. http://dx.doi.org/10.29039/article_5d4846be6331b5.96258406.

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Introduction: The article deals with special tax regimes as instruments of state stimulation of development of small businesses. In the current economic conditions, small and medium-sized businesses in accordance with the tax legislation are offered a number of tax systems and tax benefits aimed at minimizing and optimizing the taxation of these categories of taxpayers in order to support their activities.  Materials and methods: in order to study the peculiarities of the application of special tax regimes separately and in conjunction with other taxes, the following methods were used: o

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19

Nancy, Guadalupe HERNÁNDEZ DE LA CRUZ, and Antonio CASANOVA RIVERA José. "Tax Culture: Simplified Trust Regime (RESICO) Against the Tax Incorporation Regime (RIF)." ISPEC International Journal of Social Sciences & Humanities 6, no. 1 (2022): 124–38. https://doi.org/10.5281/zenodo.7278185.

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Objective: Through the analysis carried out, to be able to demonstrate which of the regimes presented, which are: the Tax Incorporation Regime (RIF) and the Simplified Trust Regime (RESICO), are the best option for new taxpayers and the benefits that each of these regimes offers them. Material and method: For the realization of the present research, it was done through a qualitative methodology, which would allow to describe in a more detailed way, the differentiation of the 2 regimes presented as well as to see which of these, is the best option for the taxpayers, since the design of the rese

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20

Feoktistov, Semyon A. "THE ROLE OF STATE CONTROL OVER THE APPLICATION OF SPECIAL TAX REGIMES." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6/3, no. 126 (2022): 80–84. http://dx.doi.org/10.36871/ek.up.p.r.2022.06.03.012.

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This article shows the importance of state tax control, especially in relation to companies using special tax regimes, since in most countries, including Russia, the number of small and medium-sized enterprises greatly exceeds the number of large corporations, therefore, the article substantiates the importance of state tax control. for special tax regimes in our country based on theoretical, statistical and practical data.

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21

Андреева, С. Н. "SPECIAL TAX REGIMES: LEGAL REGULATION, CHARACTERISTICS, DEVELOPMENT PROSPECTS." ЖУРНАЛ ПРАВОВЫХ И ЭКОНОМИЧЕСКИХ ИССЛЕДОВАНИЙ, no. 1 (March 15, 2023): 51–55. http://dx.doi.org/10.26163/gief.2023.97.33.007.

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В статье проведен анализ специальных налоговых режимов и рассмотрено их правовое регулирование. Выявлены особенности специальных налоговых режимов и изучены их основные виды. Особое внимание уделено преимуществам и недостаткам налоговых режимов. В исследовании был сделан акцент на один из новых налоговых режимов – автоматизированную упрощенную систему налогообложения (АУСН), представлена его характеристика и рассмотрены основные специфические особенности. We carry out the analysis of special tax regimes as well as their legal regulation. We reveal the features of special tax regimes and study

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22

Jones, Christopher R., Spencer C. Usrey, and Thomas Z. Webb. "Taxation of Gambling in the United States: Comparing the Current System with Two Alternatives." ATA Journal of Legal Tax Research 12, no. 2 (2014): 34–53. http://dx.doi.org/10.2308/jltr-50940.

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ABSTRACT Under current federal and state laws within the United States, the taxation of gambling activities is complex and largely inefficient. At the federal level, taxes on gambling providers are virtually nonexistent outside of normal corporate taxation laws. At the state level, the varying tax regimes within states lead to a complicated reporting environment, with differing calculation methods and varying tax rates for gamblers and gambling operations. For individuals, tax reporting can be cumbersome, complex, and ineffective. This paper discusses the current tax reporting environment in t

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23

Finke, Katharina, Clemens Fuest, and Theresa Lohse. "Tax Burden on Foreign Direct Investments in the Asia-Pacific Region, India, and Russia." Intertax 38, Issue 8/9 (2010): 421–29. http://dx.doi.org/10.54648/taxi2010046.

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This article describes the tax regimes for corporations in the Asia-Pacific Region, India, and Russia and assesses the effective tax burden on domestic and cross-border investments of German and US-American investors. The calculation of effective tax burdens is based on the renowned methodology of Devereux/Griffith. This approach allows condensing the most relevant provisions of tax regimes into a broadly accepted tax burden measure. The results help evaluate the attractiveness of the respective investment locations from a tax perspective and identify the most relevant tax drivers.

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Klychova, G. S., Zh G. Leontieva, E. N. Fakhretdinova, E. V. Zaugarova, and I. M. Faizullin. "Special tax regimes for Small Businesses: Problems of choosing the optimal tax Burden." Accounting. Analysis. Auditing 10, no. 4 (2023): 74–83. http://dx.doi.org/10.26794/2408-9303-2023-10-4-74-83.

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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 simplified taxation system (STS), unified agricultural tax, patent system, etc., is carried out at the initiative of the taxpayer, i.e. is of notification nature. It should be noted that due to the restrictions established by the legislation, special tax regimes may be applied not by all taxpayers, but only by those that meet certain criteria, includin

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Салькина, А. Р., Е. А. Белых, М. И. Иваев, and Е. Г. Сафронов. "Analysis of the application of special tax regimes in the Russian Federation on the example of the USN and the tax on the self-employed." Экономика и предпринимательство, no. 3(140) (June 17, 2022): 856–60. http://dx.doi.org/10.34925/eip.2022.140.03.160.

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В статье рассмотрено развитие налоговой системы РФ с учетом специфики применения специальных налоговых режимов, введённых на территории РФ для юридических лиц и ИП. Более детально рассмотрены такие популярные налоговые режимы как УСН и налог на самозанятых. Проведен анализ условия применения вышеуказанных налоговых режимов. На примере анализа статистических данных, рассмотрена динамика поступлений денежных средств от специальных налоговых режимов. Также рассмотрены недостатки и перспективы развития УСН в РФ. The article considers the development of the tax system of the Russian Federation, tak

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van der Hoek, M. Peter, and Sarah E. Radloff. "Taxing Owner-Occupied Housing: Comparing the Netherlands to Other European Union Countries." Public Finance and Management 7, no. 4 (2007): 53–80. http://dx.doi.org/10.1177/152397210700700403.

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This paper compares owner-occupied housing tax regimes in the Netherlands and the other countries in the EU-15. the Netherlands appears to stand apart in two respects. First, in Luxembourg and the Netherlands owner-occupiers have to include an imputed rental income in their taxable income. Second, in the Netherlands, the tax-deductibility of mortgage interest payments is almost unrestricted. The tax regime of owner-occupied homes increasingly erodes the personal income tax base in the Netherlands, so that higher tax rates are needed to collect a given amount of revenue. However, elimination or

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Bharad, Bhavesh, and Komal Sharma. "LEGAL PERSPECTIVE & INDIVIDUAL TAXPAYERS’ PERCEPTION OF NEW V/S OLD TAX REGIME UNDER INCOME TAX ACT,1961, IN AHMEDABAD CITY." International Journal of Management, Public Policy and Research 3, no. 4 (2024): 67–87. https://doi.org/10.55829/ijmpr.v3i4.265.

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This research investigates the legal perspectives and individual taxpayers' perceptions of the new and old tax regimes under the Income Tax Act, 1961 in Ahmedabad City. Through a structured survey conducted among 118 respondents, the study aims to compare the legal frameworks of both regimes, assess taxpayer perceptions regarding their benefits and challenges, analyse the impact of these regimes on taxpayer behaviour concerning savings and investments, and identify demographic factors influencing taxpayer preferences. The findings reveal significant insights into taxpayer awareness and prefere

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Bucovetsky, Sam, and Andreas Haufler. "Preferential Tax Regimes with Asymmetric Countries." National Tax Journal 60, no. 4 (2007): 789–95. http://dx.doi.org/10.17310/ntj.2007.4.06.

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29

Waerzeggers, Christophe, and Cory Hillier. "Designing Interest and Tax Penalty Regimes." Tax Law Technical Note 2019, no. 1 (2019): 1. http://dx.doi.org/10.5089/9781498302012.008.

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30

Jacob, Martin. "Tax Regimes and Capital Gains Realizations." European Accounting Review 27, no. 1 (2016): 1–21. http://dx.doi.org/10.1080/09638180.2016.1203811.

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31

Ilias, Boultzis. "Tax Regimes and Special Interest Politics." Journal of Economic Asymmetries 4, no. 2 (2007): 135–51. http://dx.doi.org/10.1016/j.jeca.2007.02.009.

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32

Moiseeva, V. Yu, and A. V. Moiseev. "EARNED INCOME TAX IN THE SYSTEM OF SPECIAL TAX REGIMES." Vektor nauki Tol’attinskogo gosudarstvennogo universiteta. Seria Uridicheskie nauki, no. 1 (2022): 28–33. http://dx.doi.org/10.18323/2220-7457-2022-1-28-33.

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Scientists ambiguously assess the new special tax regime “Earned Income Tax” introduced in 2019 as an experiment: some scientists criticize it, while others recognize it necessary. A little over two years of experience with this tax regime revealed positive results and some problems. The study aims to carry out a legal analysis of the earned income tax as a special tax regime, identify disadvantages and suggest ways to eliminate them. The authors considered the specifics of the tax regime “Earned Income Tax” to investigate its nature and identify its advantages and disadvantages. The study fou

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Kotenko, Artem M. "Taxation Under the Diia City Legal Regime: is a Special Tax Regime." Problems of Legality 166 (2024) (November 4, 2024): 171–85. https://doi.org/10.21564/2414-990X.166.310402.

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The relevance of the article is due to the study of theoretical and practical problems of creating separate conditions of taxation within the Diia City legal regime and the continuation of the study of tax regimes. The purpose of the article is to analyze the provisions of the tax legislation regulating the specifics of taxation within the Diia City legal regime with a view of establishing a special tax regime (regimes). To achieve the objectives of the study, a combination of methods was used, including dialectical and formal-legal approaches. The structural-functional approach allowed for a

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Sadykov, Alexander M., and Denis A. Smirnov. "PREREQUISITES AND PROSPECTS FOR THE DEVELOPMENT OF SPECIAL TAX REGIMES IN RUSSIA." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1/2, no. 154 (2025): 185–90. https://doi.org/10.36871/ek.up.p.r.2025.01.02.020.

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Since the 90s of the last century, special tax regimes have played a key role in supporting and developing small and medium-sized businesses in the Russian Federation. They are aimed at reducing the tax burden, stimulating and legalizing entrepreneurial activity, as well as reducing administrative barriers and, as a result, ensuring the sustainability of the national economy. However, the effectiveness of these regimes is controversial among economists, entrepreneurs, and government agencies. This article provides a critical analysis of the patent taxation system through the prism of the aboli

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Radvan, Michal, and Jan Neckář. "Taxation of Professional Team Sport Athletes in the Czech Republic." Public Governance, Administration and Finances Law Review 1, no. 1 (2016): 62–71. http://dx.doi.org/10.53116/pgaflr.2016.1.4.

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The career of a professional athlete is unique when compared to other professions. Not purely the role and nature of the position (such as whether they are individual or team players), but also from the factual, legal, and especially tax perspectives. And since a professional athlete’s income is subject to taxation, it is necessary that their activity is accurately determined for appropriate tax assessment. The main purpose of this article is to examine the taxation of income on professional athletes in team sports. Our study is based on case law determined by the Czech Republic’s Supreme Admi

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Осадчук, Л. М. "Improving the practice of applying special tax regimes for various categories of taxpayers." Экономика и предпринимательство, no. 8(121) (July 26, 2020): 1284–87. http://dx.doi.org/10.34925/eip.2020.121.8.255.

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Статья посвящена вопросам совершенствования практики применения специальных налоговых режимов для различных категорий налогоплательщиков. Особое внимание уделено изменениям налогового законодательства на ближайшую перспективу. Выделены региональные особенности регулирования специальных налоговых режимов. The article is devoted to improving the practice of applying special tax regimes for various categories of taxpayers. Special attention is paid to changes in tax legislation in the near future. Regional features of regulation of special tax regimes are highlighted.

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Koretskaia-Garmash, V. A. "REGIONS OF RUSSIA AS CENTERS OF GRAVITORY FOR SMALL AND MEDIUM-SITEZ BUSINESSES (ORGANIZATIONS) CENDEZ SPECIAL TAX REGIONS." Economics Profession Business, no. 2 (June 17, 2022): 40–48. http://dx.doi.org/10.14258/epb202220.

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The paper deals with the problem of choosing a special tax regime by small businesses (enterprises) in order to reduce the fiscal burden on business. The purpose of the article is to identify the regions of Russia with «attractive» tax conditions for the creation of small businesses in the conditions of special tax regimes, taking into account tax changes in the practice of property taxation. The regions of Russia with the largest share of the employed able-bodied population in small business for 2018-2020 have been identified. The features of the taxation of property of organizations dependin

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38

Attard, Robert. "Forum Contribution: Tax Penalty Regimes, A Call for Harmonization." EC Tax Review 32, Issue 5 (2023): 229–32. http://dx.doi.org/10.54648/ecta2023028.

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Recent Court of Justice of the European Union (CJEU) and European Court of Human Rights (ECtHR) judgments imply that some form of ‘European Intervention’ providing for a coordinated approach towards the determination, and quantification of tax penalties has become necessary. Disproportionate tax penalties and concurrent penalties pose a serious hurdle to achieving the European Commission’s political mission to put a tax system in place ‘where everybody pays their fair share’ of taxation. Given current judicial trends, the situation calls for the creation of an ad hoc taxpayers’ charter which i

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Poznanska, I. V. "TAX INSTRUMENTS FOR ENSURING THE INTERNATIONAL SHIPPING DEVELOPMENT." Economic innovations 19, no. 3(65) (2017): 135–44. http://dx.doi.org/10.31520/ei.2017.19.3(65).135-144.

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The shipping industry occupies an important place in the economy of many countries, plays a significant role in the development of related industries, creates favorable conditions for the functioning of others and is an element of the formation of economic security and the image of the country. Therefore, many countries use tax incentives to stimulate investment, and the economic crisis has encouraged some of them to increase such incentives. But the availability of tax privileges and special modes is constantly changing. Coupled with a decline in government revenues, an increase in the econom

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LOGINOV, M. P., and A. S. ROGACHEV. "TAX POTENTIAL OF SPECIAL TAX REGIMES SMALL BUSINESS IN THE SVERDLOVSK REGION." Scientific Works of the Free Economic Society of Russia 237, no. 5 (2022): 278–308. http://dx.doi.org/10.38197/2072-2060-2022-237-5-278-308.

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The level of economic development of the territory is strongly influenced by large business. Because the size of the production potential and the financial condition of the territory depend on it. At the same time, it should be noted that an equally important economic part of the market mechanism is small business. The purpose of the study: to analyze the volume of tax deductions to the budget of the Sverdlovsk region under special tax regimes applied by small businesses in 2014–2018 and to identify the advantages and disadvantages of taxation of SMEs in the region. The subject of the study is

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Hasanova, Satsita. "General and special tax system as tools of socio-economic development." E3S Web of Conferences 451 (2023): 01030. http://dx.doi.org/10.1051/e3sconf/202345101030.

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The coordinated work of the country's tax system largely determines the vector of development of the state in socio-economic terms. Excessive tax burden leads to entrepreneurs going into the shadows, and its significant reduction can lead to an unacceptable decrease in state revenues, which determines the introduction of tax regimes in the country that reduce the tax burden on small and medium-sized businesses. This stimulates entrepreneurship, and, accordingly, production, thereby solving many socio-economic problems of the state, such as problems with employment, poverty, etc. The article di

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Omurgazieva, Nazira, Baktygul Tilekeeva, Aida Bekkozhaeva, Nurlan Chanachev, and Tilek Cholponkulov. "Impact of tax policy on the development of agrarian enterprises and organisations." Ekonomika APK 31, no. 3 (2024): 34–44. http://dx.doi.org/10.32317/2221-1055.2024030.34.

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The purpose of this study was to analyse the role of tax policy in the agricultural sector to determine its impact on innovative development, investment decisions, and competitiveness of enterprises in this area. The study performed a comparative analysis of various aspects of tax regulation, review of taxation instruments, consideration of special tax regimes in such countries as the USA, Germany, France, Spain, Poland, and Kyrgyzstan. The study investigated various aspects of tax regulation that have direct and indirect impact on the functioning of the agricultural sector. The role of tax po

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Podolskiy, A. V., and R. L. Nikulin. "Technical and Legal Registration of Preferential Legal Regimes Using the Example of the Tax Code of Russia." Pravo: istoriya i sovremennost', no. 3(12) (2020): 040–46. http://dx.doi.org/10.17277/pravo.2020.03.pp.040-046.

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The problems of technical and legal registration of preferential tax regimes are examined using the example of the Tax Code of the Russian Federation. The justification for the introduction of a preferential legal regime is an objectively-determined need for the use of legal means to ease the legal status of entities, corresponding to one of the goals of preferential legal regimes. The main reasons that impede the development of optimal tax incentives are seen in some imperfection of the legal technique of tax legislation. It is noted that when designing a preferential tax regime, one should p

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Nogina, O. A. "Tax Benefit in Transition to and Application of Special Tax Regimes." Actual Problems of Russian Law, no. 1 (January 1, 2019): 80–87. http://dx.doi.org/10.17803/1994-1471.2019.98.1.080-087.

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Алиева, Д. Б., and П. Ш. Дагдигонова. "UTII: how to change the tax regime and compare tax regimes." Экономика и предпринимательство, no. 3(128) (May 13, 2021): 226–29. http://dx.doi.org/10.34925/eip.2021.128.3.038.

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В статье изучается теоретическая часть с правовой точки зрения по отношению налогового режима ЕНВД для ИП. Раскрываются особенности учета ЕНВД действующим в 2020 году. Приводится сравнение какие налоговые режимы есть, на какие выгоднее всего переходить после отмены ЕНДВ в 2021 году. Автор предлагает свою систему налогообложения и перечисляет причины данного перехода. The article examines the theoretical part from a legal point of view in relation to the tax regime of UTII for individual entrepreneurs. The features of UTII accounting valid in 2020 are disclosed. A comparison is made of which ta

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Evers, Lisa, Helen Miller, and Christoph Spengel. "Intellectual property box regimes: effective tax rates and tax policy considerations." International Tax and Public Finance 22, no. 3 (2014): 502–30. http://dx.doi.org/10.1007/s10797-014-9328-x.

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Khizhak, Natalya. "Forecast assessment of tax revenue in the context of application of special tax regimes." Налоги и налогообложение, no. 1 (January 2020): 16–28. http://dx.doi.org/10.7256/2454-065x.2020.1.32521.

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This research is aimed at resolution of the question of forecasting tax revenues for consolidated budget of the constituent entity of the Russian Federation in terms of changing the composition of taxes within taxation system under the conditions of high level of uncertainty. For assessing the economic effect from transition of small business entities from Unfixed Tax on Imputed Income (UTII) to other special tax regimes, the author analyzes the established by legislation conditions, requirements and limitations applicable to special tax regimes, and formulates the benchmark data for forecasti

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Ibragimova, Dinara. "The peculiarities of tax incentives for Industrial and innovative clusters in Russia." Налоги и налогообложение, no. 1 (January 2021): 35–49. http://dx.doi.org/10.7256/2454-065x.2021.1.34899.

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This article examines the available approaches towards tax incentivization of the activity of subjects in the industrial and innovative clusters. Analysis is conducted on the tax benefits that could be received by the residents of preferential regimes, such as special economic zones, free economic zones, territories of advanced socioeconomic development within the framework of membership in the Skolkovo Innovation Center, as well as regime for the participants of innovative scientific and technological centers. The peculiarity this research is that tax incentives are examined from the perspect

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Найдьон, Є. М., and В. А. Сандул. "DIRECTIONS OF IMPROVEMENT OF BENEFICIAL REGIMES IT INDUSTRY TAXATION." Juridical science, no. 3(105) (March 30, 2020): 231–38. http://dx.doi.org/10.32844/2222-5374-2020-105-3.29.

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The relevance of the article is that tax benefits play a significant role in shaping a sustainable and developed economy because the system of benefits is a kind of guide for legal entities and individuals when choosing their field of activity, forms of income, benefits reduce tax pressure on taxpayers. The task of tax benefits is not only the equality of all in the field of taxation, but also to stimulate enterprises, including enterprises that use IT technologies, a tool to improve the economic situation in Ukraine. This issue becomes especially relevant in the context of the European integr

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Tiutiuriukov, Vladimir. "Original scientific article legal consequences of special tax regimes for individual entrepreneurs in post-transition economies." Pravni zapisi 15, no. 2 (2024): 394–429. https://doi.org/10.5937/pravzap15-53592.

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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. We analyze the eligibility criteria and main elements of each special tax regime - whether based on lumpsum tax, on taxation of imputed income, or on taxation of actual income - on a country-by-country basis, for both existing and abolished regimes. The legal implications are also explored. In the conclusion, the paper compares and contrasts their features to identify the advantage

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