Results 141 to 150 of about 431,279 (336)

Evaluation of Value Added Tax Application Problems in Terms of Taxation of Electronic Commerce

open access: yesInternational Journal of Public Finance, 2016
Nowadays electronic taxation is being one of the important issues for revenue administrations. Tax administrations try to organize their tax system fairly and give attention on equity. Value added tax is most preferable taxes among the consumption taxes.
Güneş ÇETİN GERGER, Adnan GERÇEK
doaj  

Company income tax revenue and economic growth: empirical evidence from Sub-Sahara countries in Africa

open access: yesХабаршысы. Экономика сериясы, 2022
The development level of any country depends on the volume of revenue realised for the infrastructure provisions. For decades ago, local resource mobilization issue has enticed significant attention in Sub-Sahara countries in Africa due to paucity of ...
T. Adegbite, B. Azeez
doaj  

Heterogeneous firms, "Profit Shifting" FDI and international tax competition [PDF]

open access: yes
Larger firms are more likely to use tax haven operations to exploit international tax differences. We study a tax game between a large country and a tax haven modeling heterogenous monopolistic firms, which can shift profits abroad.
Sebastian Krautheim   +1 more
core  

Design and optimization of processes for recovering rare earth elements from end‐of‐life permanent magnets

open access: yesAIChE Journal, EarlyView.
Abstract Recovery of rare earth elements (REEs) from end‐of‐life (EOL) products represents a strategic opportunity to strengthen the domestic supply chain for rare earth elements. This work presents a superstructure‐based optimization framework for finding the most economical processing pathway for different EOL rare earth permanent magnets (REPMs ...
Chris Laliwala   +6 more
wiley   +1 more source

Evaluation of revenues, EBITDA, net profit, and corporate income taxes in relation to the income side of the state budget

open access: yesEntrepreneurship and Sustainability Issues
The effective operation of small, medium, and large enterprises is essential for society and the state budget. The efficiency of companies from an accounting and financial reporting perspective can be measured based on data presented in financial statements.
Agneša Víghová   +2 more
openaire   +2 more sources

An Empirical Examination of Compensation of REIT Managers [PDF]

open access: yes
Principal-agent literature finds that manager and owner incentives can be aligned with performance contingent contracts. We investigate the compensation of Real Estate Investment Trust (REIT) industry executives.
Marc C. Chopin   +2 more
core  

Smart Denture with Embedded Thin‐Film Temperature Sensors Patterned by Femtosecond Laser Pulse for Elderly Healthcare

open access: yesAdvanced Intelligent Systems, Volume 7, Issue 3, March 2025.
We demonstrate the direct‐laser patterning of a gold thin film on polymethyl methacrylate to fabricate a temperature sensor for dentures. The temperature sensor‐embedded smart dentures are evaluated in an oral environment, enabling in‐situ monitoring for elderly healthcare.
Han Ku Nam   +7 more
wiley   +1 more source

The Insistence of Blackness and the Persistence of Antiblackness in Ireland

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This paper positions Ireland as a critical site for examining the insistence of blackness and an antiblackness created and sustained through Irish ethnonationalist imaginaries and exclusionary processes. Drawing on connected sociologies and Irish Black Studies, this enquiry argues that antiblackness in Ireland operates as a generational force,
Philomena Mullen
wiley   +1 more source

How does technological innovation affect the fiscal decentralization of local governments? Evidence from China

open access: yesHeliyon
Technological innovation is a pivotal driver of high-quality economic development, and China's distinctive fiscal decentralization model stands out as a crucial institutional factor behind the country's economic growth miracle.
Wenhong Li, Dan Li
doaj   +1 more source

Globalization, Erosion of Tax Base, and the Revenue Potential of Developing Asia's Foreign Exchange Reserve Build-Up [PDF]

open access: yes, 2008
A major side effect of globalization is the erosion of the tax base due to the growing mobility of capital and the consequent international tax competition for capital.
Park, Donghyun
core  

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