Results 81 to 90 of about 18,987,989 (212)
Tax under simplified taxation system and directions of its reform / J. N. Kulbeda, N. A. Melnikova
, 2021 Статья посвящена анализу налога при упрощенной системе налогообложения в сфере малого бизнеса. Основное внимание акцентируется на изменениях в налоговом законодательстве Республики Беларусь относительно порядка взимания налога при упрощенной системе ...
Кульбеда, Ю. Н. +1 more
core +1 more source
Хабаршысы. Экономика сериясы, 2022 The purpose of the research is to analyze the process of optimizing tax administration processes, determining its performance indicators and tools to influence them. Tax reforms are often the subject of research in this direction. In the article, in the
K. Kurbanova +3 more
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT Policy intervention can be a driver for industrial symbiosis (IS). However, given the wide variety of policy instruments available, policymakers should be guided in the policy design process to ensure that their intervention is effective and efficient. In this paper, we propose an agent‐based (AB) model intended to assess the effectiveness and
Melissa Mollica +2 more
wiley +1 more source
Using Schemas to Demonstrate the Methodology of Solving Complex Tax Problems: A Case Study [PDF]
, 2014 Two common misconceptions held by tax law educators are that students have the necessary cognitive ability to understand the Australian taxation system and that they have the legal comprehension necessary to develop a methodology to resolve complex tax ...
Dickfos, Jennifer, Mortimore, Anna
core
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
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
Business in the new fiscal environment: innovations in taxation in 2025
Вестник Северо-Кавказского федерального университетаIntroduction. The second half of 2024 was marked by a large-scale transformation of the tax code. The innovations affected almost every payer: individuals, entrepreneurs using both the simplified taxation system and the basic one.
V. V. Roshchupkina, M. V. Roshchupkin
doaj +1 more source
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
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
The Taxpayers' Charter: A case study in tax administration [PDF]
, 2005 The Australian Taxpayers’ Charter was introduced in 1997 and a revised version in November 2003. This is therefore an appropriate time to review the contribution of this initiative.
Murphy, Kristina +4 more
core