Zobrazeno 1 - 4
of 4
pro vyhledávání: '"Aleksandra L. Osmolovskaya-Suslina"'
Publikováno v:
Финансовый журнал, Vol 16, Iss 5, Pp 97-108 (2024)
Changes to the simplified taxation system (STS) introduced in the course of the tax system fine-tuning will significantly alter its design: income limit requirements will be expanded and STS payers will be recognized as VAT payers. The objective of t
Externí odkaz:
https://doaj.org/article/24939fa3c96941dda49c9d48e7ec2531
Publikováno v:
Финансовый журнал, Vol 15, Iss 6, Pp 8-26 (2023)
This paper presents an analysis of non-resource revenues of the consolidated budget of Russia by types of economic activity. The purpose of this study was to identify which sectors are the most sensitive to shocks form the fiscal point of view, and t
Externí odkaz:
https://doaj.org/article/6a6f62380edb4142be900940f577d04a
Publikováno v:
Финансовый журнал, Vol 14, Iss No. 6, Pp 25-43 (2022)
The purpose of this paper is to shed light on the impact of 2022 external shocks on Russia’s sub-federal budget revenues and to identify the main revenue side risks that should be considered if sanctions pressure increases. The relevance of the stu
Externí odkaz:
https://doaj.org/article/c7a6773cb39347a6a913ed4482202352
Publikováno v:
Финансовый журнал, Vol 13, Iss No. 6, Pp 54-80 (2021)
Budget mobilization and improvements in the quality of tax administration are always among the top priorities for fiscal authorities. During periods of instability the role of tax compliance and budget execution increases even more. Times like these
Externí odkaz:
https://doaj.org/article/083c1f02be9748f9b81a2c35104e298d