Zobrazeno 1 - 10
of 20
pro vyhledávání: '"Anna P. Kireenko"'
Publikováno v:
Экономика региона, Vol 16, Iss 2, Pp 464-478 (2020)
The paper aims to examine the spatial patterns of the distribution of the shadow economy in Russia, as well as to assess the correlation between the scale of the shadow economy and crime statistics. The methodology of spatial data analysis includes t
Externí odkaz:
https://doaj.org/article/12812524cd5349789aa934990d86f9ce
Autor:
Anna P. Kireenko, Mariya Izmailova
Publikováno v:
Bulletin of Baikal State University. 31:5-15
Self-employment in Russia characterized by a high level of shadow employment. The special tax regime was designed to carry out this activity from shadow. In this case, it is necessary to take into account the peculiarities of the taxpayers behavior a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d1d5ca3dcbf1f8ca69f354bab1beb42e
https://doi.org/10.17150/2500-2759.2021.31(1).5-15
https://doi.org/10.17150/2500-2759.2021.31(1).5-15
Publikováno v:
Tyumen State University Herald. Social, Economic, and Law Research. 6:273-294
This article deals with the history and current practice of handling the value added tax (VAT). The authors have analyzed the main advantages and disadvantages of VAT: the prevailing negative impact on the cash flows of VAT payers; the complexity of
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::19b1eb10ab0cbfb3fe535cb01ad2c9e3
https://doi.org/10.21684/2411-7897-2020-6-3-273-294
https://doi.org/10.21684/2411-7897-2020-6-3-273-294
Publikováno v:
Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika. :46-59
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4d9757f4636168c07b9c9bdbb9eee8b0
https://doi.org/10.17223/19988648/46/4
https://doi.org/10.17223/19988648/46/4
Publikováno v:
Journal of Tax Reform. 5:249-264
The article discusses the hypothesis that fiscal crime has some sector-specific characteristics, which tend to become more pronounced as new technologies emerge and develop. These characteristics should be taken into account when devising policies ta
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::af0af1eb2d35b4bb1109b00e668e9c1c
https://doi.org/10.15826/jtr.2019.5.3.071
https://doi.org/10.15826/jtr.2019.5.3.071
Publikováno v:
Regional Research of Russia. 9:66-77
The paper studies the correlation of the scope of the shadow economy and agriculture and validates the statement that growth in the share of the agricultural sector in GDP leads to growth in the shadow economy. The results of testing the statistical
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::36118ab06b9c7a524129fbea75b65bc5
https://doi.org/10.1134/s2079970519010052
https://doi.org/10.1134/s2079970519010052
Publikováno v:
Proceedings of the International Scientific Conference "Far East Con" (ISCFEC 2020).
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::24996bda70338333c52aa3a74a6cd014
https://doi.org/10.2991/aebmr.k.200312.264
https://doi.org/10.2991/aebmr.k.200312.264
Autor:
Igor Mayburov, Anna P. Kireenko
Publikováno v:
Journal of Tax Reform. 4:73-94
Статья посвящена исследованию налоговых реформ в современной России. Проведенные с начала 1990-х гг. налоговые преобразования анализирую
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::950e5f5fd6a3a2cd91bba7a3eb1c673b
https://doi.org/10.15826/jtr.2018.4.1.046
https://doi.org/10.15826/jtr.2018.4.1.046
Autor:
Alena F. Kireyeva, Ekaterina N. Nevzorova, Alena S. Filippovich, Ekaterina S. Khoroshavina, Anna P. Kireenko
Publikováno v:
Journal of Tax Reform. 4:266-290
The paper aims to examine the internal motivation of taxpayer’s behavior, and the factors affecting tax morale and voluntary tax compliance The authors provide scientific results of the tax experiments in post-Soviet countries (Russia and Belarus).
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6e3c025540482cd3e76876d9e0d6234f
https://doi.org/10.15826/jtr.2018.4.3.056
https://doi.org/10.15826/jtr.2018.4.3.056
Publikováno v:
Journal of Tax Reform. 3:115-130
Изучение уклонения от уплаты налогов в разных странах имеет много общего. Однако, в разных странах изучение данного явление имеет опред
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ec7edd4caa2432de0ca49336513f8825
https://doi.org/10.15826/jtr.2017.3.2.035
https://doi.org/10.15826/jtr.2017.3.2.035