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Displaying 10 articles of 30 total result(s).

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

Double Taxation: Concept, Causes And Procedure For Elimination

Aslanbekovna Aguzarova Larisa
,
Savkuevna Aguzarova Fatima
,
Tamerlanovna Aguzarova Madina

Keywords: Tax relations, multiple taxation, tax policy, international agreements

Article no: 170

Pages 1290-1295

Doi: 10.15405/epsbs.2020.10.05.170

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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

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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Original Article

Smart Technologies In State Control Of Fiscal Relations Of The Russian Federation

E. B. Shuvalova
,
A. I. Bolvachev
,
M. S. Gordienko

Keywords: Smart technologies, taxation, control, fiscal relations, digital economy, digitalization.

Article no: 132

Pages 1149-1158

Doi: 10.15405/epsbs.2020.10.03.132

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Original Article

Argumentative Issues Of Financial Essence Of Tax Administration

Basnukaev Musa Shamsudinovich
,
Dzagoeva Marina Ruslanovna
,
Klyukovich Zinaida Aleksandrovna
,
Sugarova Indira Valeryevna
,
Bisultanov Amir Nazhmudievich

Keywords: Taxation, administration, control, proceedings, relations, tax

Article no: 24

Pages 201-208

Doi: 10.15405/epsbs.2019.03.02.24

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