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336.23:334.722.2:347.2(100) (1) |
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SM ISO690:2012 IORDACHI, Victoria. Patent system of taxation for small business: Country experience of introducing Special Tax Regimes. In: Creşterea economică în condiţiile globalizării, 13-14 octombrie 2016, Chișinău. Chișinău, Republica Moldova: Complexul Editorial INCE, 2016, Ediția 11, Vol.2, pp. 134-140. ISBN 978-9975-4000-6-0.. |
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Creşterea economică în condiţiile globalizării Ediția 11, Vol.2, 2016 |
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Conferința "Creşterea economică în condiţiile globalizării" Chișinău, Moldova, 13-14 octombrie 2016 | ||||||
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CZU: 336.23:334.722.2:347.2(100) | ||||||
Pag. 134-140 | ||||||
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Rezumat | ||||||
This paper analyzes country experience of taxing small business using simplified tax regimes. The tax regulation for small entrepreneurship is one of the most important factors with a significant influence on the development of national economy. One of measures used by government to promote small business was the introduction of the patent system of taxation. At the same time, the analysis of practice of several countries in application of patent fee revealed a number of problems. This study is devoted to the analysis of patent systems in international practice, as well as alternatives in application of special tax regimes to small entrepreneurship. |
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Cuvinte-cheie patent tax, Tax Card System, the fixed-rate tax of low tax-bracket, small business tax, microentreprise tax, presumptive taxation, simplified tax regime, small business |
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