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NEW AND TRADITIONAL APPROACHES IN MODERN LEGAL RESEARCH最新文献

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VIOLENT CRIME IN PENAL INSTITUTIONS: CRIMINOLOGICAL CHARACTERISTICS 刑罚机构中的暴力犯罪:犯罪学特征
Pub Date : 1900-01-01 DOI: 10.36059/978-966-397-119-3/45-62
O. I. Bohatyrova, A. Bohatyrov
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引用次数: 0
SIMPLIFIED TAXATION SYSTEM IN UKRAINE. LEGAL REGULATION VECTORS 乌克兰简化税收制度。法律法规载体
Pub Date : 1900-01-01 DOI: 10.36059/978-966-397-119-3/139-165
O. Kravchuk
INTRODUCTION The simplified taxation, accounting and reporting system of small business often became and continues to be the subject of consideration by scholars of law and economics. It often was considered and is still considered in business literature, and it was often criticized at the level of government officials and received completely opposite estimates – from very positive to extremely negative ones. Various simplified approaches to taxation of small business are widespread in many countries around the world. Classifying the simplified taxation systems available in different countries, M. Lipych includes to them the following ones: systems based on gross turnover (Ukraine, Kazakhstan, Kyrgyzstan, Uzbekistan, Azerbaijan, Romania, Tanzania, Russia), based on indicative values (Spain, Italy, Argentina), based on patenting (Bulgaria, Belarus, Kosovo, Egypt, Czech Republic, Croatia, Hungary, Lithuania, Macedonia, Moldova) and contractual systems (Syria, Israel, Benin) 1 . Analysing the domestic and foreign experience of application of the simplified taxation systems, L. Ambryk points out that the European Union (EU) has no simplified taxation, accounting and reporting system similar to the domestic one, while preferences for small and medium-sized businesses exist, but they operate within the limits of the general taxation system. Alternative taxes, as the author mentions, exist in Austria, Luxembourg, Slovakia and Romania 2 . The simplified taxation, accounting and reporting system of small business appeared in Ukraine in the late 90's, and its availability is
小企业的简化税收、会计和报告制度经常成为并继续成为法律和经济学者考虑的主题。在商业文献中,它经常被认为是,现在仍然被认为是,它经常在政府官员的层面上受到批评,并得到完全相反的估计——从非常积极到非常消极。世界上许多国家普遍采用各种简化的小企业征税方法。Lipych先生对不同国家现有的简化税制进行了分类,包括以下几种税制:基于总营业额的税制(乌克兰、哈萨克斯坦、吉尔吉斯斯坦、乌兹别克斯坦、阿塞拜疆、罗马尼亚、坦桑尼亚、俄罗斯),基于指示值的税制(西班牙、意大利、阿根廷),基于专利的税制(保加利亚、白俄罗斯、科索沃、埃及、捷克共和国、克罗地亚、匈牙利、立陶宛、马其顿、摩尔多瓦)和合同税制(叙利亚、以色列、贝宁)。L. Ambryk分析了国内外简化税制的应用经验,指出欧盟没有类似于国内的简化税制、会计和报告制度,对中小企业也有优惠,但它们是在一般税制的范围内运作的。如作者所提到的,奥地利、卢森堡、斯洛伐克和罗马尼亚存在替代性税种。乌克兰小企业简化税收、会计和报告制度出现于90年代末,其可用性是
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引用次数: 0
SCENE OF CRIME AS A SOURCE FOR PROOF INFORMATION 犯罪现场作为证据信息的来源
Pub Date : 1900-01-01 DOI: 10.36059/978-966-397-119-3/81-98
V. Dyntu
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引用次数: 0
STRUCTURE OF INFORMATION RELATIONS IN ADMINISTRATIVE LAW 行政法中的信息关系结构
Pub Date : 1900-01-01 DOI: 10.36059/978-966-397-119-3/119-138
M. Korniyenko
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引用次数: 0
期刊
NEW AND TRADITIONAL APPROACHES IN MODERN LEGAL RESEARCH
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