Avrupa Birliği ve Türkiye’de Bölgesel Kalkınma Bağlamında Devlet Yardımları by Sibel İnce Arıkan, Abuzer Pınar

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Budgetary instruments of public finance management by S. N. Rukina, K. A. Gerasimova, A. S. Takmazyan, K. N. Samoylova

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MADDİ DURAN VARLIKLARDA AMORTİSMAN İŞLEMLERİNİN MUHASEBE STANDARTLARI İLE VERGİ MEVZUATI AÇISINDAN İNCELENMESİ VE FİNANSAL TABLOLAR ÜZERİNDEKİ ETKİSİNİN DEĞERLENDİRİLMESİ... by Ayşe Gül Hatipoğlu

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East and West: global challenges to achieving carbon neutrality by S. S. Belikova, A. V. Belikov

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The Costs and Threats of the «Green» Energy Transition by I. I. Sechin

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The “yellow vests” movement in France: problems, causes, prospects by L. D. Efanova

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Labor productivity within the framework of the Labor Productivity and Employment Support national project by N. Z. Zotikov

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MODERN ECOLOGICAL INDUSTRY IS A MATTER OF TIME by V. Souponitskiy

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Financial stability of the federal budget and budgets of the Russian constituent entities subjects under Western sanctions by N. Z. Zotikov

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VERGİ USUL KANUNU, TMS 2 STOKLAR STANDARDI VE BOBİ FRS 6 STOKLAR BÖLÜMÜ AÇISINDAN DÖNÜŞTÜRME MALİYETLERİ by Burak Yeter, Mehmet Akif Altunay

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The paths to carbon neutrality in the Russian electric power industry by N. G. Lyubimova

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Difficulties in assessing the added value created by enterprises of the oil and gas sector of the Russian Federation by M. D. Khabib, P. N. Maksimov

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Stokların VUK, TMS 2 ve BOBİ FRS Açısından Karşılaştırılması: Bir Uygulama by Yüksel Aydın, Görkem Çerikcioğlu Çelik

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7440 Sayılı Kanun’la Getirilen Ek Vergi Düzenlemesine Anayasal İlkeler Bağlamında Eleştirel Bir Yaklaşım by Gülçin Karasu Öztemel

Subjects: “…additional tax created by law no. 7440…”
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USING CONCESSIONAL TAXATION METHODS FOR INVESTMENT MARKETING PROJECTS IMPLEMENTING by E. Gulkova, M. Tipalina

“…Authors analyze problems of tax policy to stimulate investment activity of companies and suggest ways of developing tax legislation. …”
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Impact of the Reduction of VAT Rate on Southeast Coastal Real Estate Enterprises by Yu Liu, Linghui Kong, Yanhua Zhang

“…Through theoretical analysis and descriptive statistical analysis, it studies the impact of the reduction of VAT (value-added tax) rate in 2019 on the southeast coastal listed real estate enterprises from the perspectives of sales revenue, costs, tax burden, profit, and cash flow. …”
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Identification of vulnerable zones of the formation of region’s public finances under sanctions restrictions by P. A. Ivanov

“…According to the results of the analysis of the main tax revenues of the consolidated budget of the republic, the zones most exposed to the risk of shortfall in income were identified: firstly, the high volatility of the dynamics of the corporate income tax compared to the personal income tax, and secondly, the decrease in the diversification of tax revenues on profit in the sectoral context, thirdly, the growth of the contribution to the volume of tax revenues of those types of economic activity that have the most favorable tax and investment regime (the need to improve the system of tax and investment preferences). …”
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On Harmonizing the External Economic Policy among the Countries of the Common Economic Space: Problems and Prospects by E. S. Ratushnyak

“…The comparison of the existing tax systems of the three countries revealed differences affecting the implementation and development of the foreign economic activity of companies in terms of the common market, in particular, the main obstacles to doing business are high tax rates as well as different rates of value added tax (further - VAT) regarding indirect taxation, because this tax is the major budget revenue generating tax involved in the pricing and resulted in decreasing in the export potential of the country. …”
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Taxation of Retained Profits of Enterprises and Income from Capital Assets by Manfred Rose

“…Abstract The reduced taxation of retained profits under German income tax law is only rarely used. It is in fact extremely complicated and, taking into account the tax on its later withdrawal, even leads to a higher burden than normal taxation. …”
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