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Journal articles on the topic 'Taxation of legal entities'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Panchyshyn, A., and Yа Vlasova. "Economic and Legal Provision of Alternative Taxation Systems for Legal Entities." Economic Herald of the Donbas, no. 4 (78) (2024): 64–71. https://doi.org/10.12958/1817-3772-2024-4(78)-64-71.

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One of the main signs of the alternative tax system is its free choice by the taxpayer. It is the ability to choose independently a particular tax system of their choice, in this discretion is a sign of an alternative tax system. Alternative taxation systems are not seen as a tool to reduce taxpayers' tax burden. They are not a system of restrictions in the free choice of the taxation system, but serve as an incentive to ensure one or another result, in particular, which is an independent, free, alternative choice of the taxation system. Having examined the simplified system of taxation, accou

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2

BRYHINETS, Oleksandr. "Legal regulation of taxation of legal entities: domestic and foreign experience." Economics. Finances. Law 9, no. - (2023): 55–57. http://dx.doi.org/10.37634/efp.2023.9.12.

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The paper proves that taxation of legal entities always causes a number of heated disputes in any state. In general, the taxation of legal entities is fragmentarily similar to the tax systems of developed European states, but in practice a situation arises when the domestic tax system of Ukraine is not a tool for increasing the competitiveness of the state and does not contribute to the growth of economic activity of economic entities. In Ukraine, the scale of tax evasion is affected not so much by the size of tax rates, but by the distortion of the conditions of competition due to the uneven

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3

Tsindeliani, I. A., T. D. Sadovskaya, E. G. Vasilyeva, and Zh G. Popkova. "Taxation in insolvency (bankruptcy) procedures of legal entities." Law Enforcement Review 8, no. 3 (2024): 72–81. http://dx.doi.org/10.52468/2542-1514.2024.8(3).72-81.

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Subject. The article analyzes a set of norms related to the legal regulation of personal income tax, corporate income tax, VAT, and other taxes, as well as the order of their collection (payment) from a bankrupt, depending on its organizational and legal form. The choice of the research object is due to the presence of problems related to ambiguous issues in taxation in bankruptcy proceedings.The purpose of the study. The article attempts to comprehensively analyze the legal support of the current measures regulating the taxation of bankrupt organizations and individuals, current law enforceme

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4

Martynyuk, Halyna P., and Dmytro I. Podorozhnii. "The Theoretical Tenets of Taxation of the Small Business Legal Entities." Business Inform 9, no. 536 (2022): 96–101. http://dx.doi.org/10.32983/2222-4459-2022-9-96-101.

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The aim of the study is to substantiate the theoretical postulates of the simplified taxation system. In the course of scientific research, to achieve the goal, it is planned to solve the following tasks: to examine the function of the mechanism for administering the single tax on small businesses; to determine the scope of the possibility of paying a single tax; to distinguish the stages of taxation by a single tax of legal entities. As a result of the study, it is defined that the simplified taxation system has become the most effective instrument for strengthening the business activity of e

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5

Solodan, K. V. "Legal principles of IT-taxation in Ukraine." Analytical and Comparative Jurisprudence, no. 1 (July 2, 2022): 203–7. http://dx.doi.org/10.24144/2788-6018.2022.01.38.

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Global digitalization is a consequence of the development of information technology, as the latter interact with all areas of modern life. The global Covid-19 pandemic has led most businesses to move to telecommuting, forcing them to use e-commerce and other forms of IT in part or in full. Such a rapid spread of the use of IT activities and their results raises the issue of proper legal regulation of taxation of this type of activity, for which it is necessary to determine the legal principles on which the taxation of IT activities in Ukraine should be based. Ukrainian and foreign scholars hav

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6

Sadovyi, Dmitro. "FINANCIAL AND ECONOMIC NATURE OF TAXES AND FEES DIRECTED FOR TAXATION OF ACTIVITIES BUSINESS ENTITIES." Actual Problems of Economics 1, no. 278 (2024): 200–213. https://doi.org/10.32752/1993-6788-2024-1-278-200-213.

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The scientific article examines the financial and economic nature of taxes and fees aimed at taxing the activities of economic entities in Ukraine, namely, the author reveals the issues of doctrinal understanding of taxation of business entities and legal regulation of taxation of business entities, analyzes the economic content of taxes and of fees aimed at taxation of the activities of business subjects, as well as studying the problems and prospects of improving the system of taxation of the activities of business subjects in order to increase the efficiency of the functioning of the modern

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7

Чорна, А. М. "Ways to improve administrative and legal mechanism for ensuring the rights of business entities in the field of taxation." Law and Safety 77, no. 2 (2020): 46–80. http://dx.doi.org/10.32631/pb.2020.2.10.

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The author of the article, based on the analysis of scientific views of scholars and current legislation of Ukraine, elaborates the ways to improve administrative and legal mechanism for ensuring the rights of business entities in the field of taxation. It is substantiated that the objective prerequisites for improving administrative and legal mechanism for ensuring the rights of business entities in the field of taxation are: 1) low level of trust of entrepreneurs in the tax service; 2) high level of corruption in the agencies of the State Tax Service; 3) imperfect mechanism of legal regulati

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8

Ponomaryova, Vlada, and Oksana Artyukh. "Modern problems of property taxation: national and international dimensions." Socio-Economic Problems and the State 27, no. 2 (2022): 161–68. http://dx.doi.org/10.33108/sepd2022.nom2.161.

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This article is devoted to the analysis of the current problems of property taxation which plays a significant role in the formation of the sources of the budget replenishment. The construction of an effective tax system is the main component of strategy for the economic and social development of the state. The theoretical essence, the role and assignment of property taxation are highlighted. Famous scientists who are involved in the study of experience of the real estate tax operation in Ukraine and other countries and who analyse of property taxation problems are noted. It is determined that

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9

Glukh, Maryna, and Olena Boiko-Slobozhan. "Theoretical and legal aspects of alternative systems of taxation of legal entities." Aktual’ni problemi pravoznavstva 1, no. 2 (2023): 113–19. http://dx.doi.org/10.35774/app2023.02.113.

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10

Afanasieva, Inna, Oksana Popovych, and Anastasia Vinnichuk. "ACCOUNTING AND TAX ASPECTS OF ELECTRONIC COMMERCE." Economic scope, no. 201 (June 10, 2025): 9–13. https://doi.org/10.30838/ep.201.9-13.

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The purpose of the article is to study the features of VAT taxation of imported goods that individuals and legal entities can purchase through online stores, identify key factors affecting the taxation process, and formulate practical recommendations for participants in international e-commerce. The relevance of the research topic is emphasized by the introduction of the martial law legal regime in Ukraine, which affected, including taxation and customs regulation of import transactions. The article examines the features of VAT taxation of imported online purchases for individuals and legal en

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11

Witzke, Regina E., Kseniya D. Grezeva, and Shamil R. Zaripov. "LEGAL REGULATION OF DOUBLE TAXATION AS A HIDDEN LEGAL ELEMENT IN RUSSIA: PROBLEMATICS AND TAX CONSEQUENCES." Russian Studies in Law and Politics 8, no. 4 (2024): 46–56. https://doi.org/10.12731/2576-9634-2024-8-4-204.

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The relevance of the study lies in the authors consideration of the problem of hidden double taxation in the current tax legislation of the Russian Federation. The authors have identified the problem that is observed in practice, namely its latent manifestation in various forms, leading to an increase in the tax burden on business entities and citizens. The main method of the study is an analytical review of the problem of latent double taxation within the framework of the current Tax Code of the Russian Federation. The purpose of the study is to substantiate specific examples demonstrating th

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12

Sorokolat, Illia. "The Legal Regime of Taxation: Essence, Features, and Types." Law and innovative society, no. 2 (23) (December 20, 2024): 71–78. https://doi.org/10.37772/2309-9275-2024-2(23)-6.

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In this scientific publication, the author analyses the category of legal taxation regime, defines its features and types. The author proposes to define the legal regime of taxation as a comprehensive system of legal provisions regulating the establishment, change and collection of taxes, as well as defining the rights and obligations of taxpayers and state authorities. The author argues that the legal taxation regime is formed on the basis of the principles of taxation and is characterised by the following features: regulatory and legal consolidation; sectoral nature; controllability; imperat

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13

Dumiter, Professor Florin, and Ștefania Jimon. "Taxation of Non – Resident Legal Entities in Romania. Case: Rmms vs. Anaf Brăila." Journal of Legal Studies 21, no. 35 (2018): 1–15. http://dx.doi.org/10.1515/jles-2018-0001.

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Abstract The taxation of non - resident economic entities supposes the establishment of an administrative framework as fair, efficient, effective and comprehensible as possible, fact due to the multifaceted nature of the concept of profits generated by an enterprise and which depend on some items as: the foundation of incomes sources, the methods of valuation and collecting taxes, as well as different rules of establishment of some tax thresholds in different situations. Taking into account the legal doctrine, as well as jurisprudence, respectively the national and international tax practices,

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14

Джанджиева, Е. А. "Problems of taxation of legal entities and entrepreneurs and solutions." Экономика и предпринимательство, no. 2(127) (April 11, 2021): 740–45. http://dx.doi.org/10.34925/eip.2021.127.2.146.

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В статье дано определение налогов, определены особенности налогообложения юридических лиц и предпринимателей в России. Проведен анализ динамики субъектов микро-, малого и среднего бизнеса за последние годы, представлены статистические данные об их изменении. Автором выявлены проблемы налогообложения субъектов хозяйствования, среди которых несовершенство российского налогового законодательства, чрезмерная доля косвенных налогов (НДС, акцизы), неравномерность распределения налогов между налогоплательщиками, в том числе в условиях влияния «коронавирусного» кризиса. Высокий уровень налоговой нагру

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15

Shepeliuk, Vira, and Marian Yunatskyi. "CIVIL AND TAX ASPECTS OF ALIENATION OF CORPORATE RIGHTS IN THE REORGANIZATION OF BUSINESS LEGAL ENTITIES." PUBLIC ADMINISTRATION AND LAW REVIEW, no. 1 (March 30, 2023): 64–71. http://dx.doi.org/10.36690/2674-5216-2023-1-64.

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The article examines the peculiarities of the alienation of corporate rights in Ukraine during the reorganization of business legal entities. The purpose of the article is to determine the legal and economic essence of corporate legal relations during the reorganization of an entrepreneurial legal entity, as well as the influence of tax and civil legislation on the alienation of corporate rights. The methodological basis of the research is a system of complementary general scientific and special methods, which is a means of obtaining objective and reliable results. The following methods were u

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16

GREKOVA, E. M. "CONCERNING THE CONCEPT OF FINANCIAL AND LEGAL REGULATION OF THE TAXATION ADMINISTRATION." MOSCOW UNIVERSITY BULLETIN ON STATE AUDIT, no. 1, 2024 (2024): 55–68. https://doi.org/10.55959/msu2413-631x-27-15-1-05.

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The objective of the article is to delineate the principal characteristics of financial and legal regulation of taxation administration as a significant legal category. The author presents the concept of taxation as a set of economic, legal, social, psychological and other relations for the compulsory, authoritative, irrevocable, individually non-refundable and non-equivalent withdrawal of a portion of the income (or property) of individuals and entities legally obligated to pay established taxes, fees and insurance contributions to the government budget. This definition is based on an analysi

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17

Sayidov, Komil Mamatmurodovich. "RESULTS OF TAX REFORM:IMPROVING THE TAXATION OF PROPERTY INCOME OF INDIVIDUALS." INNOVATIONS IN ECONOMY 4, no. 5 (2021): 78–84. http://dx.doi.org/10.26739/2181-9491-2021-5-12.

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This article examines the property income of individuals in accordance with the legal framework of the Republic of Uzbekistan, their composition, the current state of taxation of property income of individuals. According to the results of the study, it wasproposed to reconsider the minimum amount of rent for property leases, as the minimum rent for the use of state-owned realestate for legal entities is very low, legal entities -business approval of separate rental rates for entities; taking into accountthat it is not less than the minimum amounts established for individuals.Keywords: Tax Code

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18

Ishchuk, Tatyana Leonidovna, and Ayagyul Serikovna Baimukhametova. "Historical experience of the reforms of taxation of private entities in Russia and the Republic of Kazakhstan." Налоги и налогообложение, no. 1 (January 2020): 58–83. http://dx.doi.org/10.7256/2454-065x.2020.1.32344.

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The object of this research is the reform process of taxation of private entities based on the Russian, Kazakh and other foreign experience. The subject of this research is the set of legal, organizational and economic measures pertinent ti the reforms taxation of private entities aimed at ensuring fairness and further positive development of tax system of Russia and Kazakhstan. The author determines the patterns in periodicity of conducting reforms, success and mistakes in their implementation from the perspective of the theory of taxation, tax regulation, and theory of reforms. The article p

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19

Chuzhmarova, S. I., and A. I. Chuzhmarov. "Analysis of the causes and consequences of tax evasion by legal entities: theory and practice." Siberian Financial School, no. 2 (July 6, 2025): 29–44. https://doi.org/10.34020/1993-4386-2025-2-29-44.

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The aim of the research: theoretical analysis of the causes and consequences of tax evasion by legal entities and their systematization, accounting for which will prevent negative impact on the economy and all spheres of life. The hypothesis is put forward that tax evasion by legal entities affects not only business (reducing tax payments) and the budget (reducing tax revenues), but also all spheres of life and sustainable development of the country and regions. The study covers theoretical ideas about the essence, causes and consequences of tax evasion in classical economic theory, institutio

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20

Kostyrina, M. S., K. A. Zarudnia, and O. P. Melnyk. "Taxation regime for IT companies." Analytical and Comparative Jurisprudence, no. 6 (December 16, 2024): 584–88. https://doi.org/10.24144/2788-6018.2024.06.95.

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The study defines that digital transformation must encompass all spheres of life in most countries within the next few years. This is linked to the development of an innovative information society, where the digital economy will become the main component. Attention is drawn to the definition of «information technologies». It is noted that the IT sector combines private law and public law relations, reflecting its complex nature in the modern legal system. It is emphasized that this, in turn, will contribute to the effective functioning of business entities in the information technology sector,

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21

윤지현. "Corporate Income Taxation vs. Partnership Taxation： How Should We Tax Various Types of Legal Entities?" Seoul Tax Law Review 14, no. 2 (2008): 7–67. http://dx.doi.org/10.16974/stlr.2008.14.2.001.

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22

Agzamov, Avazkhon. "MODERN PROBLEMS OF TAXATION OF LEGAL ENTITIES AND FUTURE OPPORTUNITIES OF TAX REGULATION." International Journal of Advanced Research 12, no. 06 (2024): 308–13. http://dx.doi.org/10.21474/ijar01/18881.

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This study analyzes the current taxation system in Russia, reveals the main sources of tax revenue to the countrys budget, lists successful projects of the Federal Tax Service of Russia, implemented recently and bringing additional profit to the consolidated budget. At the same time, the author also identifies the basic shortcomings and shortcomings in the modern taxation system in Russia, separately noting the fact that in Russia accruals differ significantly from revenues, and therefore there is an increase in economic crimes in the country. In addition, this work notes the need to develop m

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23

Yeremіan, Olena, and Natalia Stefanovich. "Analysis of taxation systems of IT-business subjects in Ukraine: advantages and disadvantages." Galician economic journal 87, no. 2 (2024): 107–15. http://dx.doi.org/10.33108/galicianvisnyk_tntu2024.02.107.

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The article examines the issue of organizing the activities of IT business entities. An algorithm for determining the form of ownership and choosing a taxation system by IT business entities is proposed. The current tax jurisdictions were considered, and the taxation system in these jurisdictions was analyzed. It was determined that IT business entities have the opportunity to choose a general taxation system, a simplified taxation system, or a special legal and tax regime «Diia City». The tax burden on sole proprietorships and legal entities is generalized by separating tax rates for such ent

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24

Syvova, Iryna. "PECULIARITIES OF TAXATION OF LEGAL ENTITIES DURING MARTIAL LAW IN UKRAINE." Criminalistics and Forensics, no. 67 (August 9, 2022): 590–95. http://dx.doi.org/10.33994/kndise.2022.67.60.

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The article is devoted to the study of the issue of determining the amount of payment by legal entities to the budget of the single tax and value added tax during martial law in Ukraine. The purpose of the article is to determine the approaches to conducting expert economic research, in solving problems related to the calculation of a single tax and value added tax. Payment of the single tax and value added tax during martial law in Ukraine, provided by the Law of Ukraine “On Amendments to the Tax Code of Ukraine and Other Legislative Acts of Ukraine regarding the Validity of Norms for the Per

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25

Bedash, Yu A. "LEGAL ENTITIES AS A SUBJECT OF TAXATION: DOMESTIC AND FOREIGN APPROACH." Экономика и социум, no. 1-2 (2022): 546–51. http://dx.doi.org/10.46566/2225-1545_2022_2_92_546.

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26

Apresova, N. G. "Taxation of family business: trends in legal regulation." Courier of Kutafin Moscow State Law University (MSAL)), no. 8 (November 19, 2023): 162–68. http://dx.doi.org/10.17803/2311-5998.2023.108.8.162-168.

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The article considers the legal aspect of the family business, as well as the prospects for its development. The concept of family business taxation is characterized and possible novelties of legislation that will regulate it are highlighted. Attention is drawn to the transformation of the approach to legislation on the tax regime for family businesses. The expediency of applying a special tax regime, as well as the problems of applying the general regime by business entities that carry it out in such a form as a family business, are analyzed.

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27

Nuruddin, Muhammad Ali, Muslich Anshori, and Imron Mawardi. "Zakat on Business Entities and its Tax Treatment." Media Trend 18, no. 1 (2023): 41–53. http://dx.doi.org/10.21107/mediatrend.v18i1.19654.

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The focus of this paper is on zakat on business entities and its tax treatment, whether the zakat clause as a deduction from taxable income regulated in Law Number 23 of 2011 concerning zakat management and Law Number 36 of 2008 concerning the Fourth Amendment to Law Number 7 of 1983 concerning Income Tax affects taxable income and income tax that must be paid by the company. The research approach is a case study where the sampling business entities are companies engaged in property services whose income tax calculation is final and companies in the trading sector whose tax calculation uses th

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28

Kanakova, A.E., and D. Szpoper. "Taxation of Grants in the Russian Federation." Economics of science 7, no. 4 (2021): 265–74. https://doi.org/10.22394/2410-132X-2021-7-4-265-274.

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The purpose of the article is to find out the peculiarities of grant taxation in Russia, depending on the subject composition of persons, implementing or attracted to the implementation of the grant. The article uses the following methods of scientific knowledge: analysis and synthesis, through which the provisions on grant taxation were first divided into constituent features and subsequently combined to formulate a position on the stated issue, also used the method of mental experiment, which allows to consider different options of taxation of persons involved in the implementation of grants

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29

Zhelekhovska, Tetiana. "Legal mechanism of avoiding double taxation in the European Union." Visegrad Journal on Human Rights, no. 4 (December 26, 2023): 103–10. http://dx.doi.org/10.61345/1339-7915.2023.4.18.

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The article titled “Legal Mechanism of Avoiding Double Taxation in the European Union” provides a comprehensive examination of the intricate legal framework established within the European Union (EU) to tackle the pervasive issue of double taxation. The contemporary landscape of the European Union is characterized by a dynamic and interconnected economic environment, fostering a thriving cross-border business ecosystem. However, this vitality often encounters significant impediments in the form of double taxation, where individuals or entities are subject to taxation in multiple EU membe

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Omirbaevna, Jamalova Sabrina. "Accounting and tax system in small business entities." International Journal Of Management And Economics Fundamental 5, no. 2 (2025): 6–7. https://doi.org/10.37547/ijmef/volume05issue02-02.

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Small business entities play a vital role in economic growth; however, effective accounting and tax management are essential for their sustainability. This article explores the significance of accounting in small businesses, comparing cash and accrual accounting methods. Additionally, it discusses tax obligations, challenges in tax compliance, and best practices for financial management. By implementing accurate record-keeping, utilizing accounting software, and staying informed about tax regulations, small businesses can enhance their financial stability and ensure legal compliance. The study

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31

Nyk, Mariusz. "Tax planning for small and medium enterprises (SMEs)." Annals of Marketing Management & Economics 2, no. 1 (2016): 91–98. http://dx.doi.org/10.22630/amme.2016.2.1.8.

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This study points to the essence of appropriate differentiation among tax optimisation, tax savings, tax evasion and tax avoidance. It discusses criteria for choosing taxation forms for entities in the small and medium enterprise sector that do not have a legal personality (in other words, they are run by natural persons and pay personal income tax). It uses a case study based on actual economic data, taking into account applicable tax regulations. The study concludes with recommendations for entrepreneurs facing the dilemma of choosing the form of income taxation that is most appropriate for

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32

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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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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34

Toria, Rita A. "Legal Regulation of Property Taxation in the Context of Property Law." Economic Problems and Legal Practice 21, no. 2 (2025): 26–32. https://doi.org/10.33693/2541-8025-2025-21-2-26-32.

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The purpose of this article is the content of property rights in the context of the completeness of tax collection, since the topic of organizational and legal forms of interaction between the Federal Tax Service and public authorities in the Russian Federation is of interest from the perspective of the Federal Tax Service performing its main function—tax collection. It is noted that taxation issues are inextricably linked to ownership issues, while there is a difference in taxation of real estate of organizations and real estate of individuals, and that when calculating and collecting taxes,

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35

Chuzmanova, S. I., and A. I. Chuzmanov. "THE CONTRIBUTION OF LAND TAX FROM LEGAL ENTITIES TO THE DEVELOPMENT OF THE "GREEN" ECONOMY: THEORY AND PRACTIC." Economics Profession Business, no. 3 (September 12, 2022): 140–50. http://dx.doi.org/10.14258/epb202248.

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The rental resources and property potential of land tax on legal persons is not sufficiently represented in economic literature both from the fiscal position of local budgets and in the regulatory context of local green economy. The contribution of land tax on legal persons remains significant for local budgets. Local budgets land tax on legal persons competentions from the position of local green economy development processes regulation are minimal. The paper goal: researching and definition options and markers of the land tax on legal persons transformation for local green economy deve

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Savenkova, V. G., and M. O. Rudenko. "Legal essence of double taxation and tax residence in the context of double taxation elimination." Uzhhorod National University Herald. Series: Law 3, no. 87 (2025): 145–51. https://doi.org/10.24144/2307-3322.2025.87.3.21.

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The still unprecedented rapid pace of world globalization in the 21st century has caused tectonic shifts in the normal way of life of most modern states. The functioning of transnational corporations is currently determined by the system-forming factors of the world economy, which determine the dynamics and vector of its development. There is a clear interdependence between the state’s place in the world economy and the number of giant companies registered and operating within its tax sovereignty. This became the proper basis for the intensification of the processes of interaction of internati

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37

Dinis, Ana Cristina dos Santos Arromba, Cidália Maria da Mota Lopes, Alexandre Miguel Fernandes Gomes da Silva, and Pedro Miguel de Jesus Marcelino. "Taxation of Insolvent Companies: Empirical Evidence in Portugal." Revista Contabilidade & Finanças 27, no. 70 (2016): 43–54. http://dx.doi.org/10.1590/1808-057x201500020.

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This article discusses the issue of taxation of insolvent companies in Portugal, particularly regarding the Portuguese tax on revenue of legal entities (IRC). For this purpose, first, some considerations on the legal framework of insolvent companies are woven and, second, their tax regime is analyzed. Then, a brief review of the main studies that, in the international context, analyze and debate major issues derived from the tax regime of insolvent companies is conducted, particularly in Brazil, Spain, United States, and Italy. Finally, there are the results of an empirical study conducted in

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38

Laura, Petrova, and Pinchuk Anastasiia. "Alternative ways of taxation of newly created enterprises." Economic journal Odessa polytechnic university 1, no. 7 (2019): 32–37. https://doi.org/10.5281/zenodo.3402713.

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The article considers alternative ways of taxation of newly created enterprises. The tax system in Ukraine and the taxation system for individuals and legal entities are covered. A detailed description of the payment of basic taxes on the general system of taxation – the corporate income tax and the simplified taxation system – is the single tax and the payment of a single social contribution for individual entrepreneurs. A distinction is drawn between the general system and the simplified taxation system. The procedure for registration of taxpayers and the sequence of transactions

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Mentukh, N., and O. Shevchuk. "LEGAL ASPECTS OF TAXATION OF ECONOMIC ACTIVITY OF BUSINESS ENTITIES IN UKRAINE UNDER MARTIAL LAW." Scientific Notes Series Law 1, no. 12 (2022): 64–69. http://dx.doi.org/10.36550/2522-9230-2022-12-64-69.

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This scientific article covers the issue of taxation of economic activity of economic entities in Ukraine under martial law. Theoretical and practical interest in the study of the problems of legal support of taxation of economic activity of economic entities in Ukraine under martial law is primarily related to social, economic and geopolitical metamorphoses occurring in the world in recent years. In the current realities of Ukraine, it faces a number of issues, the solution of which is directly related to the identification and analysis of sources of real and potential threats to business ent

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Glumińska-Pawlic, Jadwiga. "Does taxation of income in a rational tax system requirethe multiplication of laws?" Doradztwo Podatkowe - Biuletyn Instytutu Studiów Podatkowych 1, no. 341 (2025): 5–9. https://doi.org/10.5604/01.3001.0054.9762.

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The tax system should constitute a cohesive, uniform, logically internally ordered whole, and a rational legislatorshould create regulations that are clear and understandable to taxpayers. Meanwhile, in Poland, in the field ofincome taxation, there are many acts whose subject is the taxation of income (revenue) earned both by naturalpersons who do not conduct business activity and conduct such activity. In addition, separate acts establish therules for taxation of income of legal persons, but also of other entities – regardless of the organizational and legalform – taking as a criterion not th

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Грымзина, Я. А. "Taxation of legal entities’ material benefits as a tool for development of market relations." Экономика и предпринимательство, no. 5(118) (June 11, 2020): 205–8. http://dx.doi.org/10.34925/eip.2020.118.5.039.

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В статье рассмотрены наиболее распространенные источники заемного финансирования - кредиты и займы. Проанализирована роль займов и специфика налогообложения займов, выдаваемых на нерыночных условиях физическим и юридическим лицам. Приведены отрицательные стороны существования таких займов. Сделан вывод о необходимости уменьшения количества займов на нерыночных условиях. Предложена мера по снижению выгоды низкопроцентных (беспроцентных) займов в виде введения налога на материальную выгоду юридических лиц. Результаты работы могут быть использованы для пересмотра налогового законодательства в час

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Razdorozhnyi, Konstantin Borisovich. "The problems of taxation of income of private and legal entities from operations with digital financial assets." Налоги и налогообложение, no. 5 (May 2020): 88–96. http://dx.doi.org/10.7256/2454-065x.2020.5.33643.

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The subject of this research is the problems of taxation of income from operations with digital financial assets. It is a known fact that the Institution of financial legal regulation of circulation of the digital financial assets is in the process of establishment; thus, there are yet no legislative norms on taxes and fees in this sphere of public relations, and the only reference point for taxpayers is the information letters from competent authorities and doctrinal sources. Among the relevant problems of taxation in this field, the author underlines the absence of an official position regar

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Kehinde, Adeola Olufunke, and Dauda Adeyemi Ariyoosu. "Legal Effects of Environmental Taxation in Tackling Greenhouse Gas Emission in Nigeria: The Need for a Comprehensive Legal Framework." Przegląd Prawniczy Uniwersytetu im. Adam Mickiewicza 16 (December 31, 2024): 321–51. https://doi.org/10.14746/ppuam.2024.16.14.

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Reducing greenhouse gas emissions has emerged as a significant undertaking undertaken by nations worldwide, driven by the urgency to address the escalating global climate change and its widespread impacts. However, Nigeria has exhibited limited progress in tackling the challenges of climate change and other environmental issues inside its borders. This article focuses on examining environmental taxation as a potential strategy for addressing environmental concerns in Nigeria. It draws upon examples from several European countries that have effectively utilised environmental taxation as a means

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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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Antić, Dinka. "Electronic Taxable Person – The Last Stage of Evolution of Taxpayer’s Personality? // Elektronska oporeziva osoba – posljednja etapa evolucije personalnosti poreskog obveznika?" Годишњак факултета правних наука - АПЕИРОН 9, no. 9 (2019): 176. http://dx.doi.org/10.7251/gfp1909176a.

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A taxpayer is a person who is required by law to pay the tax. Historically, a taxpayer has been a physical entity since the appearance of tax, before the new era, by the end of 19th century, when the appearance of corporations led to the spread of the term of taxpayer to legal entities. The development of modern concepts of taxation resulted in the acceptance of a group of personally connected individuals with the taxpayer of income tax, and later groups of legal entities with a single taxpayer of VAT and income tax. The development of digitization, telecommunications and robotics has recently

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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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Rycielski, Radosław. "Loss of the right to taxation in the form of a lump sum –the issue of sanctions in the statutory and constitutionalaspect." Doradztwo Podatkowe - Biuletyn Instytutu Studiów Podatkowych 1, no. 341 (2025): 10–18. https://doi.org/10.5604/01.3001.0054.9763.

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The aim of the article is to answer the question whether the loss of the right to lump-sum taxation can be treatedas a tax penalty and to decide whether the taxation of both natural persons and legal entities (companies) in theform of a lump-sum tax constitutes an advantage for the taxpayer in comparison with alternative taxation, i.e.according to the tax scale. In the context of regulations concerning the loss of the right to the lump sum tax, weare dealing with contradictions between the legal regulations and the actions of tax authorities, as well as administrativecourts. This is inconsiste

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Szych, Jan Bruno. "Loss of the right to taxation in the form of a lump sum –the issue of sanctions in the statutory and constitutionalaspect." Doradztwo Podatkowe - Biuletyn Instytutu Studiów Podatkowych 1, no. 341 (2025): 19–26. https://doi.org/10.5604/01.3001.0054.9764.

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The aim of the article is to answer the question whether the loss of the right to lump-sum taxation can be treatedas a tax penalty and to decide whether the taxation of both natural persons and legal entities (companies) in theform of a lump-sum tax constitutes an advantage for the taxpayer in comparison with alternative taxation, i.e.according to the tax scale. In the context of regulations concerning the loss of the right to the lump sum tax, weare dealing with contradictions between the legal regulations and the actions of tax authorities, as well as administrativecourts. This is inconsiste

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Nunes, Ricardo Da Costa. "Oil Royalties In Brazil: Between Financial Compensation And Taxation – A Legal And Economic Analysis." IOSR Journal of Economics and Finance 15, no. 5 (2024): 49–53. http://dx.doi.org/10.9790/5933-1505054953.

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This article examines the use and distribution of oil royalties in Brazil, which shifted from being treated as financial compensation to taxation following the enactment of laws by the National Congress. This change in the treatment of royalties can be explained by public choice theory, which suggests that the actions of parliamentarians reflect the interests of pressure groups. Consequently, the compensation intended for entities where oil and gas exploration takes place began to be treated as a tax, benefiting all entities within the federation. Thus, it is reasonable to admit that the law's

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Mentuh, Nataliya. "Legal Aspects of Economic Activities Implementation Under Martial Law in Ukraine: Amendments to the Legislation." osteuropa recht 68, no. 4 (2022): 464–75. http://dx.doi.org/10.5771/0030-6444-2022-4-464.

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This contribution explores the issues of special regimes, a notion of martial law, a notion and features of economic activities, the implementation of economic activities, taxation of economic entities and state of business in Ukraine under the martial law. Theoretical and practical interest in the issues of economic activities implementation and taxation of economic entities in Ukraine under the martial law is caused, first and foremost, by social, economic and geopolitical transformations that have been unfolding in the world in recent years. Under the current circumstances, Ukraine is faced

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