Results 41 to 50 of about 33,795 (306)
FINANCIAL AND ECONOMIC ACTIVITY AND CORPORATE INCOME TAX: CONTROVERSY OF INTERESTS
"Scientific notes of the University"KROK", 2023 Стаття присвячена дослідженню контроверсійного характеру впливу податку на прибуток підприємств на фінансового-господарську діяльність. Здійснено теоретичний аналіз податкових платежів, зокрема податку на прибуток. Визначено частку податку на прибуток підприємств у доходах державного бюджету.
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PENGARUH FINANCIAL DISTRESS, KONEKSI POLITIK DAN FOREIGN ACTIVITY TERHADAP TAX AVOIDANCE
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business, 2022 The purpose of this study was to examine and obtain empirical evidence of the effect of financial distress, political connections, and foreign activity on tax avoidance. This research was conducted using secondary data and then processed using the SPSS application program.
Moh. Yuddy Yudawirawan +2 more
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On the Economics of US Agricultural Policy
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This paper presents an economic analysis of US agricultural policy, building on a modified version of Gardner's efficient redistribution. We argue that agricultural policy is motivated as an attempt to implement an efficient redistribution scheme that redistributes income toward farmers who, as a group, have been adversely affected by ...
Jean‐Paul Chavas
wiley +1 more source
Determinants of Tax Planning: Theoretical Analysis
Buhalterinės Apskaitos Teorija ir Praktika, 2021 Annotation. Tax planning is a topic of interest for taxpayers, practitioners, public authorities and academics. Analyzing scientific literature on tax planning shows that some authors are looking at the tax planning process, while others are looking at ...
Lina Matusevičienė +1 more
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Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Growing demand for healthier beverages is driving innovation in the wine sector, with dealcoholized wine emerging as a promising alternative. However, little is known about the contextual conditions under which consumers would choose dealcoholized wine, particularly in countries with strong wine traditions. To fill this gap, this work examines
Giovanna Piracci +4 more
wiley +1 more source
Utilisation of directors’ remuneration in tax planning [PDF]
, 2011 Companies involve in tax planning due to its primary benefit of increase after-tax return. However, this activity has been an ongoing discussion as it impairs provision of public goods which indirectly causes social issues.Companies, in conducting tax ...
Abdul Wahab, Nor Shaipah +1 more
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Rural Labor Supply and Economic Opportunities: Commuting, Migration, Tariffs, and Immigration
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Some rural counties remain dependent on agricultural or manufacturing jobs, but an increasing proportion have diversified economics. Rural counties also differ in their abilities to commute to an urban market characterized by higher wages and labor productivity.
Peter F. Orazem, Mary C. Ahearn
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The Influence of Board Attributes on Tax Avoidance and Firm’s Performance
International Journal of Financial StudiesThe latest research on tax avoidance indicates that the number of female directors on a board increases the accounting accuracy and company performance by decreasing tax avoidance.
Muhammad Asif +4 more
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Legal Regulation and Legal Nature of Tax Control: a View from the Position of Administrative Law
Сибирское юридическое обозрение, 2018 Tax control, its legal nature is a topic that is often found in the works of theoretical scholars of financial and tax law. However, a one-sided view (from the point of view of exclusively financial and legal regulation) does not allow one to fully ...
M. N. Kobzar’-Frolova
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Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source