Results 121 to 130 of about 19,300,577 (301)
Problems of Theory and Methodology of Accounting, Control and AnalysisThe article examines the experience of applying simplified tax systems in the countries of the European Union and the world for micro and small businesses. The emphasis is on the peculiarities of the functioning of such systems in different economic conditions and regulatory frameworks.
V.V. Travin, E.O. Gudziuk
openaire +3 more sources
Tax advice on the application of the simplified system of taxation, accounting and reporting by individual entrepreneurs [PDF]
Розкрито сутність і зміст дослідження організаційних та практичних засад податкового консультування та визначення напрямків удосконалення процесу податкового консультування для фізичних осіб-підприємців з питань спрощеної системи оподаткування, обліку і ...
Жайворонок, Альона Олександрівна
core +2 more sources
Evolution of the Accounting and Tax System in the Context of Digitalization
Государственное и муниципальное управление: Учёные запискиIntroduction. The accounting and tax system of any economic entity currently uses various financial management and planning tools. At the same time, new trends and directions are becoming relevant, which allow not only to competently carry out economic ...
E. Yu. Zolochevskaya +3 more
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the drivers and barriers shaping the adoption of salvaged automotive components (‘green parts’) in the UK accident repair sector and evaluates the strategic implications for intermediary firms in fragmented service ecosystems.
Gu Pang +3 more
wiley +1 more source
Tax system and reforms in Europe: Spain [PDF]
This paper aims at discussing the main features of Spain’s tax system, its recent reforms and those underway. The current state of the main taxes, their future reforms are studied starting from 1975, when Spain shifted to democracy.
Davide Tondani
core +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the Corporate Sustainability Reporting Directive (CSRD) and double materiality can be integrated within the agri‐food sector, with a particular focus on a company operating in hydroponic agriculture. This study conducts a comprehensive double materiality assessment to evaluate the organization's socio‐environmental ...
Christian Bux +3 more
wiley +1 more source
Економіка і управління бізнесомThe aim of the study was to analyse the impact of tax rates and privileges on the accounting of small and medium-sized enterprises in terms of existing challenges and opportunities. The tools used were SWOT-analysis, PESTEL-analysis and the case of small
O. Perchuk, O. Yosypenko
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT ESG ratings, and in particular environmental scores (E‐scores), are becoming increasingly relevant for financial stability and capital allocation decisions. This paper investigates the relationship between corporate environmental performance and market risk, as measured through value at risk (VaR) and expected shortfall (ES), the key metrics ...
Matilda Shini +3 more
wiley +1 more source
Health disparities in chronic liver disease
Hepatology, EarlyView., 2022 Abstract The syndemic of hazardous alcohol consumption, opioid use, and obesity has led to important changes in liver disease epidemiology that have exacerbated health disparities. Health disparities occur when plausibly avoidable health differences are experienced by socially disadvantaged populations.
Ani Kardashian +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The rapid growth of the photovoltaic industry is expected to significantly increase the demand for raw materials and the growing volume of modules entering the waste stream at the end‐of‐life stage. To address these challenges, the industry must not only focus on technological innovation but also adopt new business models that enable an ...
Marika Hanschke +3 more
wiley +1 more source