Results 1 to 10 of about 14,534 (218)

Filling a financial gap in SDG3 achievement: Investments vs. budget funds [PDF]

open access: yesPublic and Municipal Finance, 2023
This paper delves into the challenge of financing Sustainable Development Goal 3 “Ensure healthy lives and promote well-being for all at all ages” (SDG 3). Despite its ambitious nature, the achievement of this goal has been hindered by a substantial lack
Alex Plastun   +4 more
doaj   +1 more source

How Digital Economy Helps Rural Poverty Alleviation and Rural Revitalization in China [PDF]

open access: yesE3S Web of Conferences, 2021
In the context of the implementation of the rural revitalization strategy, the development of the digital economy closely connects with it. The realization of rural revitalization needs to make full use of the advantages of the digital economy to promote
Zhang Xun   +3 more
doaj   +1 more source

Effects of the Implementation of the Broadband China Policy (BCP) on House Prices: Evidence from a Quasi-Natural Experiment in China

open access: yesLand, 2023
With the rapid development of digital finance, the implementation of digital infrastructure is becoming increasingly significant. Broadband construction is an important part of the communication network, and can promote urban infrastructure in cities ...
Peng Wang, Yihui He, Kengcheng Zheng
doaj   +1 more source

Impact of integrated reporting on enterprise value-based management: evidence from Ukraine [PDF]

open access: yesProblems and Perspectives in Management, 2020
An integrated approach to the enterprise value-based management (VBM) provides a precise assessment of all accounting entities. The implementation of such an approach allows determining the value of objects that do not have a material form (intangible ...
Fedir Zhuravka   +4 more
doaj   +1 more source

Changing patterns of business behavior: The Ukrainian experience of adaptation of global accounting and financial mechanisms [PDF]

open access: yesSHS Web of Conferences, 2023
In the context of growing turbulence in economic development, it becomes necessary to determine the main patterns of interaction between business and its counterparties. The purpose of this study is to determine behavior patterns - patterns and eliminate
Calinescu Tetyana   +2 more
doaj   +1 more source

Double Taxation Avoidance Agreement (Tax Treaty) Against International Transactions According to the Islamic Economic Perspective

open access: yesIslamiconomic: Jurnal Ekonomi Islam, 2023
Holding a Double Taxation Avoidance Agreement (P3B) or a Tax treaty is to avoid double taxation. The presence or absence of this tax treaty greatly affects investors’ profits in international trade transactions.
Firqotus Sa'idah, Tulus Suryanto
doaj   +1 more source

ON THE PECULIARITIES OF INTERNATIONAL TAX RELATIONS AT PRESENT STAGE

open access: yesВестник университета, 2020
The subject of the study is key trends in the development of international tax relations at the present stage. The purpose of the article is to investigate the impact of globalization on international tax relations.
N. A. Poponova, T. I. Minina
doaj   +1 more source

PERSONAL INCOME TAX IN UKRAINE: DETERMINANTS` ANALYSIS

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики, 2021
Further reforming of the Ukrainian tax system in order to improve the mechanism of personal income taxation (PIT) and filling local budgets points out the relevance of the research.
F. Zhuravka   +4 more
doaj   +1 more source

International Double Taxation. Content, Consequences and Avoidance (I)

open access: yesCECCAR Business Review, 2020
This paper investigates the choice of international double taxation avoidance methods by two different companies engaged in cross border economic relations, in countries that mutually exchange foreign direct investment.
Adriana CAZACU
doaj   +1 more source

Considerations Regarding the International Taxation [PDF]

open access: yesTheoretical and Applied Economics, 2007
Taxation, an essential element of an efficient public finance system, is the best way for collecting income to achive the public expenditures programs and, in the same time, a way to redistribute the income, in order to get rid of poverty and to ensure ...
Tatiana Mosteanu, Mihaela Iacob
doaj   +1 more source

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