Results 91 to 100 of about 5,425 (299)
FIRE SAFETY LICENSING: SPECIFICS OF TAX LEGISLATION [PDF]
Актуальные вопросы пожарной безопасностиThis article provides an overview of the provisions within the tax legislation, the application of which under the simplified taxation system can reduce the final costs for license applicants and licensees in ensuring compliance with licensing ...
Irina F. Zenkova
doaj +1 more source
Simplified tax system: a regulatory perspective
, 2015 У роботі на підставі критичного огляду законодавства стосовно спрощеної системи оподаткування виявлена сучасна проблематика нормативно-правового забезпечення та окреслені шляхи його удосконалення у напрямку зниження фіскальних акцентів.В работе на основе
Artyuh, O., Артюх, О.В.
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Corporate Environmental Responsibility and Cost of Equity Capital: A Meta‐Analytical Review
Business Strategy and the Environment, EarlyView.ABSTRACT Despite extensive research on the relationship between corporate environmental responsibility (CER) and cost of equity capital (COEC), empirical evidence remains inconsistent. This study addresses these inconsistencies through a comprehensive meta‐analysis of 1139 effect sizes from 75 studies.
Robert Witte +2 more
wiley +1 more source
IMPROVEMENT OF THE FISCAL CLAIMS MANAGEMENT SYSTEM [PDF]
Annals of the University of Oradea: Economic Science, 2010 The conduct of the fiscal administration regarding the simplification and modernization of the systems of statements and payment of tax obligations is a necessary task to improve the relationship between the fiscal administration and the taxpayers, and ...
DELIMAN EUGEN +2 more
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental governance in Nigeria's oil and gas sector remains central to global climate justice debates, yet persistent accountability failures continue to undermine meaningful environmental and social outcomes. Despite extensive regulatory frameworks, accountability in resource‐dependent contexts is frequently reduced to formal reporting ...
Hammed Afolabi +2 more
wiley +1 more source
Tobacco taxes: a win-win strategy for public health and government revenue in Kenya
Tobacco Induced Diseases, 2018 Background and challenges to implementation Kenya's excise tax system has changed over the years from specific taxes to ad-valorem, hybrid, tiered system and eventually a uniform specific rate for all tobacco products.
Emmah Wanyonyi, Maria Carmona
doaj +1 more source
The Distribution of Tax Burdens: An Introduction [PDF]
This paper summarizes important developments in tax incidence analysis over the past forty years. We mark the date of the beginning of modern tax incidence analysis with the publication of Harberger (1962) and discuss the relation of subsequent work to ...
Don Fullerton, Gilbert E. Metcalf
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Analysis of problems and prospects of the operation of the simplified taxation system in Ukraine [PDF]
, 2014 Проведено аналіз законодавства, що регламентує справляння єдиного податку в Україні. Виявлено недоліки у механізмі функціонування спрощеної системи оподаткування та надані рекомендації щодо їх усунення, які сприятимуть наближенню вітчизняного податкового
Котенко, Людмила Миколаївна +2 more
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Advancing Theory and Practice Concerning CO2e Emissions: A Time‐Based Tool for Organisations
Business Strategy and the Environment, EarlyView.ABSTRACT Although organisations are increasingly scrutinised on their CO2e emissions, economic growth is frequently encouraged. Eco‐efficiency–based initiatives—‘doing more with less’—could be a solution. The problem is that many organisations (e.g., smaller enterprises without access to specialist knowledge) have difficulties in gauging the impact of ...
Andrea Stevenson Thorpe, Frank Figge
wiley +1 more source
The Impact of Tax Uncertainty on Irreversible Investment [PDF]
Tax legislation, fiscal authorities, and tax courts create tax uncertainty by frequent tax reforms and various different interpretations of the tax law.
Rainer Niemann
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