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Implications of the COVID-19 pandemic on tax revenues level in the Republic of Serbia [PDF]
The issue of achieved tax revenues in important for every country, especially today in the conditions of the current COVID-19 pandemic. The negative effects of coronavirus are reflected in increased health and economic risk which is manifested in the ...
Kalaš Branimir
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Brain drain: The impact on taxation and measures to combat the brain drain [PDF]
During the debt crisis the number of highly specialized Greek scientists who had migrated abroad surpassed 250,000. The reasons that led to this result include the mismatch of supply and demand for skilled human capital in Greece, the high rates of ...
Perrou Katerina, Savvaidou Katerina
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Revenue from unapproved claims in the financial statements of Polish construction companies listed on the Warsaw Stock Exchange [PDF]
Purpose: A contractor’s claims for increased remuneration frequently occur in construction projects. Despite their uncertainty and risk of estimating future cash inflows, accounting standards allow them to be recognized as revenues.
Paweł Szalacha
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DESPERATELY SEEKING REVENUE [PDF]
In August 2009 the Congressional Budget Office warned that the budget was on an unsustainable path.
Altshuler, Rosanne +2 more
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Supply chain disruptions in the context of early stages of the global COVID-19 outbreak [PDF]
The world finds itself facing unprecedented conditions as the global pandemic of the COVID-19 virus has led to fundamental changes in the global supply chains. This paper aims to assess the initial response undertaken by Central European companies in the
Lenka Veselovská
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The Relationship Between the Environmental Tax Revenues and the Greenhouse Gas Emission in Romania [PDF]
In order to meet the Paris Agreement target, mankind must reduce greenhouse gas emissions to unprecedented levels by 2030. Major global shifts towards a low-carbon economy and transformations of financial systems in each country are expected, changing ...
Liviu Andrei Toader +2 more
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ACCOUNTING OF THE INNOVATION OPERATIONS
The main points of innovation of enterprises, the requirements for innovation, sources of funding, stages of the life cycle of product innovation, the order of recording transactions of innovative character were researched.
S. Kafka
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Stress Analysis in Managing the Region’s Budget Risks [PDF]
The article addresses the implementation of budget risk management methods into the practices of governmental authorities. Drawing on the example of a particular region the article aims to demonstrate the possible methods of budget risk management. The
Natalya Pavlovna Pazdnikova +1 more
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Abstract This chapter highlights Article X of the Colorado Constitution, dealing with revenue. It is one of the constitution’s most distinctive sections Detailed provisions lay out the state’s tax structure. Sections 3, 3.5, and 15 are extensive rules for property taxes and their equalization across the state.
Richard B. Collins +2 more
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Biogas Stations in the Czech Republic – Subsidies, Costs, and Revenues
The current energy crisis forces us to look for new energy sources in addition to savings. Undoubtedly, their purpose is environmental friendliness and the much-discussed question of independence from other countries.
Jaroslav Svoboda, Jana Lososová
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