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Filling a financial gap in SDG3 achievement: Investments vs. budget funds [PDF]
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
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The integration of world capital markets carries important implications for the design and impact of tax policies. This paper evaluates research findings on international taxation, drawing attention to connections and inconsistencies between theoretical and empirical observations.
Roger Gordon, James Hines
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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
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How Digital Economy Helps Rural Poverty Alleviation and Rural Revitalization in China [PDF]
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
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Impact of integrated reporting on enterprise value-based management: evidence from Ukraine [PDF]
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
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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
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Changing patterns of business behavior: The Ukrainian experience of adaptation of global accounting and financial mechanisms [PDF]
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
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