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Journal articles on the topic 'Taxation conditions'

Author: Grafiati

Published: 5 June 2025

Last updated: 2 August 2025

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1

Bratcev, V. I., A. V. Roybu, and E. S. Pozhidaeva. "Off-Shoring Processes in Conditions of Taxation System Restructuring." Vestnik of the Plekhanov Russian University of Economics, no. 4 (July 29, 2018): 54–63. http://dx.doi.org/10.21686/2413-2829-2018-4-54-63.

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The article analyzes off-shoring processes in order to find new ways for developing taxation planning oriented to prevention of asset outflow beyond Russian jurisdiction due to the taxation system restructuring. The authors showed the necessity to decline the appeal of off-shore for entities of economic activity based on rational taxation legislation. They substantiate the topicality of researching the taxation system restructuring in Russia, which fosters business development and new taxation mechanism designing providing conditions for reduction of off-shore development. Key forms of taxatio

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2

Zhuk, Olha. "Reforming Taxation System under Conditions of European Integration." Journal of Vasyl Stefanyk Precarpathian National University 4, no. 3-4 (2017): 82–87. http://dx.doi.org/10.15330/jpnu.4.3-4.82-87.

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The article discusses the importance of tax reform and the issues associated with it. The author develops a stage-by-stage approach to reforming Ukraine’s taxation system considering modern tendencies and the country’s move towards integration in Europe. The paper also analyzes the characteristics of Ukraine’s taxation system, argues for the necessity to change it and identifies taxation policy development priorities under conditions of European integration

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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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4

IDRISOV, A.-Kh A. "DEVELOPMENT OF EXCISE TAXATION IN CONDITIONS OF IMBALANCE IN REGIONAL BUDGETS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4, no. 4 (2021): 63–70. http://dx.doi.org/10.36871/ek.up.p.r.2021.04.04.012.

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The article is devoted to the development of excise taxation to balance regional budgets. The high importance of excise taxation as a tool of managing regional budget revenues is outlined. Based on the results of the analysis, a number of conclusions about the importance of excise taxation in solving the problem of balancing regional budgets are made. Measures to develop excise taxation are proposed, including the pro-vision of the long-term nature of tax policy through tools for digitalizing tax planning, improving the distribution of excise taxes by levels of the budget system, as well as di

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5

Synchak, Viktor. "Special Taxation Mechanism in Conditions of Functioning of the Simplified Taxation System." Accounting and Finance, no. 2(88) (2020): 103–13. http://dx.doi.org/10.33146/2307-9878-2020-2(88)-103-113.

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6

Назаров, М. А. "Problems and perspectives of small business taxation in modern conditions." Экономика и предпринимательство, no. 12(137) (May 3, 2022): 1456–58. http://dx.doi.org/10.34925/eip.2021.137.12.291.

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Статья посвящена изучению проблем и путей совершенствования специальных налоговых режимов в РФ. Рассматриваются последствия отмены ЕНВД, изменения в патентной системе налогообложения, изменения в упрощенной системе налогообложения. Рассматриваются особенности вводимого нового специального налогового режима - «Автоматизированная упрощенная система налогообложения». The article is devoted to the study of problems and ways to improve special tax regimes in the Russian Federation. The consequences of the changes in the patent system of taxation, changes in the simplified taxation system are consid

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Shardanovna, Saida K., Karina Kh Ilyasova, and Sayd-Umar S. A. Vozkaev. "TAXATION MECHANISMS IN CONDITIONS OF ECONOMIC CYCLICITY." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6/1, no. 147 (2024): 132–37. http://dx.doi.org/10.36871/ek.up.p.r.2024.06.01.017.

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The article is devoted to the disclosure of the essence of the system of formation and implementation of taxation mechanisms in conditions of economic cyclicity. In conditions of economic cyclicity, it is necessary to adapt tax regulation measures to macroeconomic dynamics, thereby ensuring a positive impact of taxation mechanisms on the socio-economic development of the country. It is important to reveal the economic essence of tax regulation aimed at ensuring the most optimal ratios between the relevant elements of tax architectonics. There is a need to improve the system of formation and im

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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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9

Krasnobaeva, Aleksandra. "Modern problems of forming and maintaining corporate tax database in the conditions of digital economy." Налоги и налогообложение, no. 12 (December 2019): 1–9. http://dx.doi.org/10.7256/2454-065x.2019.12.31761.

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The author gives attention to the most relevant and discussed question of international taxation &ndash; rules of direct taxation of corporate income in the conditions of digital economy. The subject of this research is the problems of taxation of corporations that use digital business models in their activity. The object of this research is the existing and proposed rules for corporate taxation. The relevance of this research is substantiated by the fact that the final proposals of OECD within the framework of Action of the BEPS plan, dedicated to the problems of taxation in the era of di

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Krasnobaeva, Aleksandra. "Modern problems of forming and maintaining corporate tax database in the conditions of digital economy." Налоги и налогообложение, no. 12 (December 2019): 1–9. http://dx.doi.org/10.7256/2454-065x.2019.12.31761-2.

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The author gives attention to the most relevant and discussed question of international taxation &ndash; rules of direct taxation of corporate income in the conditions of digital economy. The subject of this research is the problems of taxation of corporations that use digital business models in their activity. The object of this research is the existing and proposed rules for corporate taxation. The relevance of this research is substantiated by the fact that the final proposals of OECD within the framework of Action of the BEPS plan, dedicated to the problems of taxation in the era of di

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11

Chirva, Oleksandr. "Macroeconomic conditions for the formation of the indirect taxation system in Ukraine." Problems and prospects of economics and management, no. 1(41) (May 19, 2025): 456–64. https://doi.org/10.25140/2411-5215-2025-1(41)-456-464.

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The article studies the macroeconomic conditions for the formation of the indirect taxation system in Ukraine. It is shown that exogenous shocks have had a significant impact on the formation of the tax system and its integral component - the indirect taxation system. In view of this, there is an increase in structural disproportion in the indirect taxation system. This disproportion consists in the predominance of taxation of imported products and goods over domestic goods. Therefore, there is a need to take into account all socio-economic circumstances and realities of place and time in the

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Soldatenko, O., and V. Brunko. "Simplified taxation system in Ukraine in the conditions of digital transformation." Uzhhorod National University Herald. Series: Law 2, no. 72 (2022): 94–99. http://dx.doi.org/10.24144/2307-3322.2022.72.48.

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In the conditions of the economic crisis that arose during the martial law in Ukraine, introduced by the Decree of the President of Ukraine dated February 24, 2022 № 64/2022, there is an urgent need to reformat the current domestic taxation system, aimed at the maximum simplification and minimization of administrative procedures, related to the calculation and payment of taxes, control over compliance with tax legislation, as well as the optimization of state expenditures for the specified purposes through the introduction of a real simplified system of taxation, accounting and reporting throu

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13

Dmytryk, Olga, and Karina Kazmiruk. "Some Features of Taxation of Business Subjects Under the Conditions of Martial State." Law and innovations, no. 4 (40) (December 19, 2022): 115–20. http://dx.doi.org/10.37772/2518-1718-2022-4(40)-16.

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Problem setting. The creation of an effective system of taxation of business entities is one of the main conditions for the effective functioning of the country’s economy and finances, in addition to the fact that the state ensures the redistribution of the gross domestic product and forms centralized and decentralized funds that affect not only the state’s ability to perform its functions, but also and economic status of economic agents. It is precisely in connection with this that, when forming the tax system, the state must take into account the world experience of its construction on gener

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Zubal’ová, Alena, Martin Geško, and Michal Borza. "Effectivity of Progressive Taxation from the Micro- and Macroeconomic Perspective." DANUBE 11, no. 3 (2020): 228–38. http://dx.doi.org/10.2478/danb-2020-0013.

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Abstract Many empiric analyses on the topic of the progression exist and despite their often contradictory results governments still include their conclusions in to their tax policies. Many questions arise in relation to the issue: What is the theoretical justification of progressive taxation? What are the effects of the progression from the microeconomic and macroeconomic perspectives? Which conditions should be met in the real-world for progressive taxation to be effective? The purpose of the article is to find the answers to these questions. We aim to identify a set of requirements that sha

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15

Pavelko, O., O. Osadcha, M. Myronets, Z. Los, M. Koshchynets, and L. Uhryn. "Optimization of forestry indirect and direct taxation in sustainable development conditions." IOP Conference Series: Earth and Environmental Science 1269, no. 1 (2023): 012034. http://dx.doi.org/10.1088/1755-1315/1269/1/012034.

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Abstract The indirect and direct taxation mechanism is examined in the article. It is determined that a significant place in total income part of the Ukraine’s state budget is occupied by indirect taxes, but the larger share falls on direct taxes. The structure and dynamics of indirect taxes in budget of Ukraine were carried out. The biggest disadvantages of the taxation existing system are established. It is suggested to add new principles to the legislative principles of taxation, their compliance will strengthen the country’s tax system. The indicators of the tax burden and profitability of

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16

Balashov, Hennadiy, and Oleksiy Fedorchak. "Principles of Accounting and Taxation Under the Conditions of Marital State." Economics: time realities 1, no. 71 (2024): 96–103. http://dx.doi.org/10.15276/etr.01.2024.12.

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This article demonstrates that under martial law conditions, conducting accounting and taxation requires adherence to a set of principles based on values such as: creating opportunities for financing military needs, social protection for military personnel and their families, and fostering a favorable environment for business development, both private and state entrepreneurship. It is substantiated that, according to these principles, it is necessary to ensure effective control over expenses and income, rational use of resources, continuous monitoring, and evaluation of the effectiveness of fi

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Balashov, Hennadiy, and Oleksiy Fedorchak. "Principles of Accounting and Taxation Under the Conditions of Marital State." Economics: time realities 1, no. 71 (2024): 96–103. https://doi.org/10.5281/zenodo.11374101.

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This article demonstrates that under martial law conditions, conducting accounting and taxation requires adherence to a set of principles based on values such as: creating opportunities for financing military needs, social protection for military personnel and their families, and fostering a favorable environment for business development, both private and state entrepreneurship. It is substantiated that, according to these principles, it is necessary to ensure effective control over expenses and income, rational use of resources, continuous monitoring, and evaluation of the effectiveness of fi

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18

Miroshnуchenko, Olesia, and Myroslava Monastyruk. "PROSPECTS FOR THE DEVELOPMENT OF THE SIMPLIFIED TAXATION SYSTEM IN UNCERTAINTY CONDITIONS." Vìsnik Sumsʹkogo deržavnogo unìversitetu 2022, no. 4 (2022): 312–19. http://dx.doi.org/10.21272/1817-9215.2022.4-34.

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The article investigates the peculiarities of the simplified taxation system in Ukraine and the main changes that were caused by the beginning of the war. It was determined that such a system has several shortcomings that affect the single tax's fiscal, regulatory and incentive efficiency. Nevertheless, the simplified taxation system plays a crucial role in the development of the direct entrepreneurial activity, which directly impacts the level of technological, investment and economic development of the country, as entrepreneurs are the driving force behind the development of IT, trade and se

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19

Jaakkola, Jussi. "A Democratic Dilemma of European Power to Tax: Reconstructing the Symbiosis Between Taxation and Democracy Beyond the State?" German Law Journal 20, no. 05 (2019): 660–78. http://dx.doi.org/10.1017/glj.2019.55.

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AbstractIn Western capitalist societies, the three postwar decades witnessed a strong interconnection between income taxation and democracy. On the one hand, the democratically representative political process constituted a precondition for the legitimacy of taxation. On the other hand, redistributive income taxation enhanced conditions for equal democratic participation by allocating resources and equalizing political power among citizens. The asymmetric European integration that has advanced transnationalization of cross-border market order but preserved income taxation under national politi

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20

Palić, Irena, Ksenija Dumičić, and Barbara Grofelnik. "Analysis of Personal Income Taxation Determinants in Croatia in Long Run: Evidence from Cointegration Analysis." Naše gospodarstvo/Our economy 63, no. 3 (2017): 12–18. http://dx.doi.org/10.1515/ngoe-2017-0014.

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AbstractPersonal income taxation remains an ongoing issue in Croatia. It is used as an important instrument of income redistribution. Moreover, it directly affects purchasing power of the working population. Numerous changes have been made in this type of taxation since the establishment of Croatian tax system. The aim of this paper is to analyse possible determinants of personal income taxation in Croatia. After offering brief insight into public finance theory regarding personal income taxation, the structure of personal income taxation in Croatia is explained. The empirical analysis of the

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21

Gulyaev, P. V., and E. E. Grigoryeva. "Assessment of regional differentiation of market conditions affecting the income of entrepreneurs." Vestnik of North-Eastern Federal University Series "Economics Sociology Culturology, no. 1 (March 29, 2024): 16–24. http://dx.doi.org/10.25587/2587-8778-2024-1-16-24.

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The article discusses the problem of the lack of taking into account the factor of regional appreciation when assessing the solvency of taxpayers to determine the maximum revenue limits for the purpose of applying a simplified taxation system. Given the current regional differentiation of market conditions in Russia, small enterprises operate in unequal economic conditions. Guided by the principles of fairness and equality of taxation, it is proposed to clarify the procedures for classifying an economic entity as a small enterprise. By applying the methodology for taking into account regional

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Kotenko, Artem. "Taxation under the Diia City legal regime: is a special tax regime?" Problems of legality, no. 166 (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). The author analyzes the provisions of tax legislation that define the peculiarities of taxation of Diia City residents and Diya City specialists. It has been established that

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23

Елена Юрьевна, Золочевская, Скидан Анастасия Васильевна, and Архипова Ксения Сергеевна. "TAX ADMINISTRATION TRENDS IN MODERN ECONOMIC CONDITIONS." STATE AND MUNICIPAL MANAGEMENT SCHOLAR NOTES 1, no. 1 (2023): 68–75. http://dx.doi.org/10.22394/2079-1690-2023-1-1-68-75.

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The article presents an analysis of the essence and approaches to understanding the term "tax administration", an analysis of the dynamics of revenues administered by tax authorities, and also calculates the coefficient of their collection as a tool for assessing the effectiveness of the tax administration system for the period 2020-2022. On the scale of the Russian Federation and the Rostov region. The structure and dynamics of changes in the volume of tax revenues by levels of taxation and types of taxes to the consolidated budget in the country and region for the corresponding period have b

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Glubokova, Nadezhda Yu. "INDIVIDUAL ENTREPRENEURS: FEATURES OF TAXATION IN THE CURRENT CONDITIONS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 5/2, no. 137 (2023): 209–15. http://dx.doi.org/10.36871/ek.up.p.r.2023.05.02.031.

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Over the past years, the regulator has been introducing new taxation systems and amending existing ones. Given the withdrawal of foreign companies from the Russian market, individual entrepreneurship is becoming more and more popular among the population. The range of tax regimes that can be used by an individual entrepreneur has also expanded. A feature of the taxation of individual entrepreneurs is that most of them apply special tax regimes that can significantly reduce the tax burden and have a stimulating effect on their entrepreneurial activities. In this regard, information about the ad

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Kotlán, Igor, Daniel Němec, Eva Kotlánová, Petr Skalka, Rudolf Macek, and Zuzana Machová. "European Green Deal: Environmental Taxation and Its Sustainability in Conditions of High Levels of Corruption." Sustainability 13, no. 4 (2021): 1981. http://dx.doi.org/10.3390/su13041981.

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Despite environmental taxation’s presumed advantages for long-term sustainable development goals, the problematic institutional conditions associated with high levels of corruption could become a significant obstacle undermining these efforts. Taking the example of the Czech Republic as a benchmark, the aim of this article is to evaluate the impact of corruption and its implications on the size of the official and the shadow economy in the sector burdened with environmental excise tax while confronting it with the sector not burdened with such tax. In terms of methodology, an extended DSGE (Dy

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LUTSYK, Anatolii, and Nataliia SYNIUTKA. "TAX INSTRUMENT OF FISCAL POLICY UNDER CONDITIONS OF DIGITALIZATION OF FISCAL SPACE." WORLD OF FINANCE, no. 1(58) (2019): 87–97. http://dx.doi.org/10.35774/sf2019.01.087.

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Introduction. Nowadays information technologies and digital assets came into our lives, generating risks and potential threats to society. A structure of rational fiscal policy in such risks and threats is a key issue for the current policy of the country. Purpose. The purpose of the article is to study methodological approaches to understand the essence and nature of the taxation of individual incomes under the conditions of an innovative digital trend in society, which can be used to implement a fair fiscal policy in Ukraine. Methods. The author used scientific methods such as historical, ab

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Isanshyna, G., and O. Dubynska. "Tax decentralization under local government reform conditions." Galic'kij ekonomičnij visnik 66, no. 5 (2020): 93–104. http://dx.doi.org/10.33108/galicianvisnyk_tntu2020.05.093.

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The primary objective of the paper is to investigate the main directions of decentralization reform, trends in local budget revenues in Ukraine, to assess the impact of decentralization reform on the structure and composition of local budgets financial resources, to identify the ways of their optimization. The main components of decentralization reform, the main practical results of territorial and fiscal decentralization in Ukraine are formulated in this paper. Analysis of the development of voluntary territorial communities association in the country during the last five years is carried out

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Tavares, Diogo Ferraz Lemos. "Notes on the Conditions for a Corrective Financial Transaction Tax." Intertax 42, Issue 12 (2014): 788–99. http://dx.doi.org/10.54648/taxi2014071.

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In the aftermath of the financial crisis of 2007-2008, a general belief has emerged that some practices and behaviours carried out by financial agents have led to risky, selfish and unreliable conduct within financial markets. Such a belief leads to a new discussion on the regulation of the financial sector, comprising possible governmental interventions through corrective taxes. This article aims to establish the premises and conditions which must be observed in the possible implementation of a Financial Transaction Tax (FTT) with corrective objectives. At this time, it seems to be extremely

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Gusev, Dmitry S. "ON THE ISSUE OF TAXATION OF EXCESS PROFITS OF EXTRACTIVE INDUSTRIES IN CONDITIONS OF INSTABILITY OF COMMODITY MARKETS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1/12, no. 154 (2025): 132–42. https://doi.org/10.36871/ek.up.p.r.2025.01.12.017.

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The article examines various methodological approaches to rent taxation of enterprises in the extractive industries. An analysis of the current state of the taxation system of extractive companies, which demonstrated signifi cant fi nancial results in the context of high volatility of commodity markets, is conducted. The thesis on the rent nature of excess profi ts of these enterprises and the feasibility of its redistribution to accelerate the achievement of strategic goals of national economic development is substantiated. Based on the results of the study, an alternative approach to rent ta

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Rudyk, Nataliia V. "Small and Medium-Sized Business: Adaptation and Public-Private Partnership in the Conditions of Global Crises." Business Inform 12, no. 539 (2022): 242–49. http://dx.doi.org/10.32983/2222-4459-2022-12-242-249.

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The aim of the study is to form an optimal algorithm of actions for the use of the instrument of public-private partnership in conditions of martial law and emergency. The formed algorithm will provide an opportunity to independently and promptly determine the application of a preferential taxation rate to entrepreneurial entities of small and medium-sized business (hereinafter referred to as the EE SMB). The importance of public-private partnership for EE SMB in a state of emergency through the application of a preferential taxation rate has been determined. The practices of applying a prefer

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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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Schultheiss, Jana. "Steuern und Familienmodelle." PROKLA. Zeitschrift für kritische Sozialwissenschaft 39, no. 154 (2009): 83–100. http://dx.doi.org/10.32387/prokla.v39i154.443.

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By means of the taxation system the state is able to intervene in the living conditions of its citizens. The taxation of married couples and families in Germany is a good example which shows that specific life forms are encouraged by use of taxation politics. This article analyses different effects which are evoked by family policy regulations in the income taxation system. It furthermore deals with conflicts between sociopolitical instruments which tend to avoid poverty and those which pursue gender equality targets.

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Valihura, Volodymyr. "FISCAL ASYMMETRIES OF THE UKRAINIAN ECONOMY IN THE CONTEXT OF ANTI-CRISIS TAX REGULATION." INNOVATIVE ECONOMY, no. 4 (2022): 104–11. http://dx.doi.org/10.37332/2309-1533.2022.4.14.

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Purpose. The aim of the article is the formulation of proposals for improving taxation of certain branches of the Ukrainian economy in the conditions of martial law and in the process of post-war recovery based on the identification of asymmetries in the tax burden by types of economic activity. Methodology of research. The following general scientific and special methods were used in the research process: analysis, synthesis, induction and deduction - when studying the structure of GDP and tax burden by types of economic activity in Ukraine; description, abstract and logical - when characteri

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Gashenko, I. V., Yu S. Zima, and M. N. Kilivnik. "TAXATION OF HYDROCARBON RAW MATERIALS BASED ON THE PRINCIPLES OF RATIONAL USE OF NATURAL RESOURCES IN THE CONDITIONS OF SANCTIONS RESTRICTIONS." Economic Science and Humanities 365, no. 6 (2022): 36–46. http://dx.doi.org/10.33979/2073-7424-2022-365-6-36-46.

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The relevance of the topic under study lies in the fact that, under the conditions of sanctions restrictions, the domestic economy needs its own strategy for the sustainable development of environmental management, which assumes not the transfer of dependence of income from use from foreign trade operations (as EU countries do), but the reduction of environmental costs for stable tax and non-tax payments from the use of natural resources. The purpose of the article is related to the study of prospects for improving the taxation of hydrocarbon raw materials on the principles of rational nature

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Palić, Irena, Berislav Žmuk, and Barbara Grofelnik. "The long-run impact of personal income taxation on economic development: Evidence from Croatia." Croatian Review of Economic, Business and Social Statistics 3, no. 1 (2017): 35–44. http://dx.doi.org/10.1515/crebss-2017-0003.

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AbstractSince the endogenous growth model appeared in the economic theory, taxation has been considered as one of the key determinants of the economic growth. In the public finance theory, taxation is considered to have a negative impact on economic growth, which is explained by implications of tax revenues distortions on the economic activity. This assumption has been investigated by many empirical studies. The aim of this paper is to analyse the impact of personal income taxation on economic conditions in Croatia in the long-run. After providing a brief insight into the economic and the publ

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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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Korotkikh, Yulia Sergeevna. "TAXATION OF PERSONAL PLANTS IN THE MODERN ECONOMIC CONDITIONS." Scientific Review: Theory and Practice 12, no. 3 (2022): 397–403. http://dx.doi.org/10.35679/2226-0226-2022-12-3-397-403.

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In recent years, special attention has been paid to the development of agriculture for various forms of management. In particular, in 2022, the Government of the Russian Federation amended the State Program for the Development of Agriculture and the Regulation of Agricultural Products, Raw Materials and Food Markets, which allows, in the prescribed manner, to receive state support for citizens who maintain a personal subsidiary plot (PSP) registered as self-employed. In this regard, it is relevant to consider the development of private household plots on the territory of the Russian Federation

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Мусаева, Х. М., and С. Х. Омарова. "Ways to improve land taxation in modern Russian conditions." Экономика и предпринимательство, no. 3(116) (May 15, 2020): 127–31. http://dx.doi.org/10.34925/eip.2020.116.3.024.

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В статье автором предоставляется информация об изменениях в налоговом ко дексе. В завершение статьи автор делает вывод о необходимости дальнейшего совершения законо дательства в сфере установления земельного налога в Российской Федерации. In the article, the author provides information on changes in the tax code. At the end of the article, the author concludes that it is necessary to continue to implement legislation in the field of land tax in the Russian Federation.

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Li, Guoqiang, Xinhua Gu, and Jie Wu. "A Trade Based View on Casino Taxation: Market Conditions." Journal of Gambling Studies 31, no. 2 (2013): 585–606. http://dx.doi.org/10.1007/s10899-013-9407-4.

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Keen, Michael, and David Wildasin. "Pareto-Efficient International Taxation." American Economic Review 94, no. 1 (2004): 259–75. http://dx.doi.org/10.1257/000282804322970797.

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This paper analyzes Pareto-efficient international tax regimes. Because every country faces its own national budget constraint, the Diamond-Mirrlees production-efficiency theorem, which underlies key tenets of policy advice in international taxation—the desirability of destination basis for commodity taxation, of the residence principle for capital income taxation, and of free trade—does not apply. The paper establishes conditions—relating to the availability of explicit or implicit devices for reallocating tax revenues across countries—under which production efficiency is nevertheless desirab

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LYUTOVA, O. I. "TAX EXPERIMENT IN DIGITIZATION CONDITIONS." MOSCOW UNIVERSITY BULLETIN ON STATE AUDIT, no. 1, 2024 (2024): 22–33. https://doi.org/10.55959/msu2413-631x-27-15-1-02.

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The article conducts a study of the legal regulation of experimental legal regimes in the field of taxation, carried out in the context of digitalization of the economy. The author analyzed the concept of a legal experiment, established similarities and differences in the concepts of a special tax regime and an experimental tax system. Based on the analysis of the content of individual tax experiments, the specific features characterizing them are shown.

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Snachov, M. P., and Yu V. Yanushevska. "FEATURES OF TAX SYSTEM REFORMING OF UKRAINE." Science and Transport Progress, no. 22 (June 25, 2008): 274–78. http://dx.doi.org/10.15802/stp2008/15626.

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In this article some problems of the taxation system ofUkrainein modern conditions are investigated and, taking into account the experience of foreign countries, the recommendations related to the perfection of taxation mechanism for physical and juridical persons are offered.

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Protasova, Evgenia. "IMPROVING THE SYSTEM OF TAXATION FOR SELF-EMPLOYMENT IN RUSSIA." Vestnik BIST (Bashkir Institute of Social Technologies), no. 4(53) (December 29, 2021): 34–42. http://dx.doi.org/10.47598/2078-9025-2021-4-53-34-42.

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The article provides a critical analysis of the existing approaches to taxation of income of selfemployed in Russia, developed ways to improve taxation of self-employment based on the unification approach. The subject of the research is the mechanism of taxation of income of self-employed citizens. The object of the research is the self-employment taxation system in Russia. The purpose of the study is to develop ways to improve the taxation system for self-employment in Russia based on a critical analysis of existing approaches to taxation of income of self-employed Russians. Research objectiv

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Evtushenko, N. O. "Taxation risks and the system of their management." Bulletin of the Dnipropetrovsk University. Series: Management of Innovations, no. 6 (March 16, 2016): 68–77. https://doi.org/10.15421/191607.

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The paper is devoted to the study of the current state of taxation system in the period of its reform and to further designs in the field of fundamental bases of taxation. The purpose of writing this article is an in–depth study of the nature, the essence of risks in the sphere of taxation, consideration of the content of the system of the risk management and substantiation of conceptual bases of the efficiency of the taxation risk management by introducing a systematic approach under conditions of a large share of the shadow economy. The study was conducted with the use of the methods of dedu

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Chernyavskiy, Sergei V., Mikhail V. Palt, Vladimir S. Chernyavskiy, and Irina A. Astakhova. "Accounting for natural mining conditions as the basis for evaluating the effectiveness of the enterprise." Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika, no. 57 (2022): 36–44. http://dx.doi.org/10.17223/19988648/57/3.

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The tax mechanism in the extractive industries should provide all enterprises with relatively equal terms of business, the differentiation of which is largely due to the influence of natural mineral mining conditions, to the number of the production conditions of mining mining factors of the Reno formation and the quality of minerals. However, the tools of the tax mechanism used, including the differentiation of tax rates for mining, are not able to ensure the necessary equality in mining enterprises’ profitability after taxation. Some economists offer a certain averaging of payments for depos

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Johnston, Robert J. "Farmland Preservation and Differential Taxation: Evaluating Optimal Policy Under Conditions of Uncertainty." Agricultural and Resource Economics Review 32, no. 2 (2003): 198–208. http://dx.doi.org/10.1017/s1068280500005979.

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Differential property tax policy for farmland is often set under conditions of uncertainty and limited information regarding landowners’ objective functions. This study examines optimal differential tax policy for a parcel of agricultural land facing uncertain development, identifying instances in which common farmland taxation policies may be non-optimal. Optimal tax rates are characterized given three possible causes of uncertain development: exogenous offers from developers, tax-related reductions in landowner wealth, and a combination of these factors. Model results indicate that underlyin

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Podolianchuk, Olena. "TAX AND ACCOUNTING SYSTEMS OF SMALL AGRICULTURAL EN-TERPRISES IN THE CONDITIONS OF EUROPEAN INTEGRATION." Three Seas Economic Journal 2, no. 3 (2021): 95–103. http://dx.doi.org/10.30525/2661-5150/2021-3-13.

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Globalization processes around the world affect the activities of economic entities, which in turn leads to changes in their accounting and taxation systems. The article is devoted to the study of the peculiarities of the application of the simplified system of accounting and taxation of agrarian businesses of small businesses in order to identify problematic aspects and areas of state support for their functioning in the context of European integration. A study of the main aspects of the Association Agreement between Ukraine, on the one hand, and the European Union, the European Atomic Energy

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Абдурахмонов and Khamzakhuzha Abdurakhmonov. "Alternative Systems of Corporate Taxation: Its Importance and Practical Application." Economics 3, no. 2 (2015): 4–6. http://dx.doi.org/10.12737/10834.

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The paper considers recent trends in the field of corporate taxation. The significance and practical use of alternative corporate taxation systems under conditions of globalization are evaluated. Possibilities to expand taxable base through the use of alternative system of corporate income tax are also examined.

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Febriyanthi, Ni Ketut Ayu, and Ni Ketut Lely Aryani Merkusiwati. "Kondisi Keuangan Memoderasi Pengaruh Kesadaran Wajib Pajak, Pemahaman Perpajakan dan Kepatuhan Wajib Pajak Selama Pandemi Covid-19." E-Jurnal Akuntansi 33, no. 3 (2023): 743. http://dx.doi.org/10.24843/eja.2023.v33.i03.p12.

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Taxpayer compliance is a scientific discipline run by taxpayers in order to carry out their obligations in the field of taxation according to applicable regulations. The aim of the research is to obtain information regarding the effect of taxpayer awareness and understanding of taxation on individual taxpayer compliance during the Covid-19 pandemic which is moderated by financial conditions. The number of samples taken using the slovin formula is 100 samples with simple random sampling technique. Questionnaires are used as data. Moderate regression analysis and multiple linear regression were

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Morelli, Massimo, Huanxing Yang, and Lixin Ye. "Competitive Nonlinear Taxation and Constitutional Choice." American Economic Journal: Microeconomics 4, no. 1 (2012): 142–75. http://dx.doi.org/10.1257/mic.4.1.142.

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In an economy where agents have different productivities and mobility, we compare a unified nonlinear optimal taxation with the equilibrium taxation that would be chosen by two competing tax authorities if the same economy were divided into two states. The overall level of progressivity and redistribution is unambiguously lower under competitive taxation; the “rich” are always in favor of competing authorities, whereas the “poor” are always in favor of unified taxation; the preferences of the middle class depend on the initial conditions in terms of the distribution of abilities, the relative

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