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Application of the simplified tax system by small business entities in the Republic of Tajikistan: Problems and solutions

Najmiddinov M.M. Novosibirsk State University of Economics and Management (NSUEM), Novosibirsk, Russian Federation ( munir999@mail.ru )

Nadezhdina S.D. Novosibirsk State University of Economics and Management (NSUEM), Novosibirsk, Russian Federation ( nadejdina2010@yandex.ru )

Journal: Finance and Credit, #11, 2019

Subject This article discusses the possibilities, opportunities and limitations of transferring the tax system to a special tax regime in the Republic of Tajikistan, i.e. a simplified tax system.
Objectives The article aims to develop methodological guidelines and practical recommendations to improve the tax mechanism in the Republic of Tajikistan.
Methods For the study, we used the systems and integrated approaches, generalization, and logical modeling.
Results The article highlights certain factors that have a negative impact on the development of the simplified tax system and identifies the main areas for its improvement taking into account best practices of advanced economies.
Conclusions and Relevance There is a quantitative increase in a number of indicators of the small business sector, its formation quality is insufficient though. The potential of Tajikistan's small business institution is not being fully harnessed. The proposed areas to improve the simplified tax system can be used to substantiate draft laws on tax reform and by business entities if making a decision on transferring to a special tax regime, i.e. a simplified tax system.


Prospects of property taxation in Russia

Nadezhdina S.D. Novosibirsk State University of Economics and Management (NSUEM), Novosibirsk, Russian Federation ( nadejdina2010@yandex.ru )

Kalyuzhnaya Yu.I. Novosibirsk State University of Economics and Management (NSUEM), Novosibirsk, Russian Federation ( kalyuzhnaya@mail.ru )

Journal: Finance and Credit, #1, 2019

Subject The paper studies the regulation issues of property taxation. It considers property as a real indicator of financial and tax solvency. Property taxes are one of the main sources of income for regional and local budgets.
Objectives The paper aims to identify the main property taxation problems of individuals and legal entities. It is also to justify recommendations for their solution in the present management conditions.
Methods The work uses the dialectical method of cognition, systems approach, and the methods of scientific abstraction, synthesis and generalization of logical modeling.
Results We propose areas to improve the property taxation of economic entities as exemplified by the Novosibirsk Oblast. Improving the areas will contribute to the fiscal function of taxation. It will also be an objective economic tool for regulating market relations.
Relevance The executive authorities of Russian regions and local governments can use our proposals when justifying the revenues of budget. Taxpayers can use them when forming tax payments in advance of the tax period. Tax authorities can use them to exert control over the tax base and reduce taxation expense.


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