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Displaying 10 articles of 28 total result(s).

Original Article

Tax Reforming Using A Socially Oriented Mechanism

Madina Tuskaeva
,
Zinaida Klyukovich
,
Ismail Bataev
,
Irina Sugarova
,
Musa Basnukaev*

Keywords: Tax reform, personal income tax, progressive scale, proportional taxation, social role, budget.

Article no: 36

Pages 259-264

Doi: 10.15405/epsbs.2019.12.04.36

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Original Article

Principles Of Fair And Efficient Taxation In The Context Of Digitalization

Maksim V. Ilichev
ORCiD ,
Alexander P. Spornik
ORCiD ,
Sergey A. Malenko
ORCiD ,
Andrey G. Nekita
ORCiD ,
Rostislav O. Smirnov
ORCiD

Keywords: Biopolitics, digitalization of taxation, income tax, progressive taxation, social trophism

Article no: 36

Pages 270-276

Doi: 10.15405/epsbs.2021.12.03.36

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Original Article

Small And Medium Business In The Region: Realities And Prospects

Alklychev Alklich Magomedovich
,
Zoidov Kobilzhon Hodzhievicy
,
Sitohova Tatyana Elzarikoevna
,
Hussein Chaplaev
,
Visaitova Madina Ramzanovna

Keywords: Business, entrepreneurship, taxation, financing, lending

Article no: 372

Pages 2811-2818

Doi: 10.15405/epsbs.2020.10.05.372

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Original Article

Mechanism Of Tax System Elements Interaction

Musa Shamsudinovich Basnukayev
,
Zinaida Aleksandrovna Klyukovich
,
Aleksandra Aleksandrovna Mambetova
,
Irina Valeryevna Sugarova
,
Islam Yanarsovich Elzhurkaev

Keywords: Tax system, tax mechanism, elements of taxation

Article no: 20

Pages 145-151

Doi: 10.15405/epsbs.2020.10.05.20

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Original Article

Progressive Taxation: Global Practice And Prospects For Introduction In Russia

Satsita Salikhovna Khasanova
,
Iman Muslimovna Pedaeva
,
Khava Aslanbekovna Delmikhanova

Keywords: Income tax, progressive taxation, international practices

Article no: 290

Pages 2196-2200

Doi: 10.15405/epsbs.2021.11.290

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Original Article

Decision-Making On Attracting Additional Financial Resources Of Commercial Organization

Dmitriy V. Eremeev
,
Vladislav V. Kukartsev
,
Vadim S. Tynchenko
,
Alena A. Stupina
,
Tatyana A. Martynova

Keywords: Costs, legal entities, sources of startup financing, taxation of individuals

Article no: 71

Pages 567-573

Doi: 10.15405/epsbs.2021.02.02.71

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Original Article

Enterprises Tax Burden Analysis From The Russian And European Experience Perspective

T. E. Tatarovskaya*
,
G. F. Tselniker

Keywords: Economic analyses, tax burden, stakeholders, taxation analyses, small and medium enterprises

Article no: 27

Pages 193-199

Doi: 10.15405/epsbs.2020.03.27

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