Results 41 to 50 of about 18,043,721 (305)

IMPACT OF FISCAL POLICY ON THE ACTIVITIES OF INDIVIDUAL ENTREPRENEURS

Вестник университета, 2019
Statistics on the amount of individual entrepreneur (registered and stopping one’s financial-economic activity) have been investigated. Systematization of scientific – practical methods for formation of the concept “optimum taxing load” has been carried ...
R. G. Akhmadeev
doaj   +1 more source

An examination of taxpayers' attitudes towards the Australian tax system: Findings from a survey of tax scheme investors [PDF]

, 2004
During the 1990s, the number of Australian taxpayers involved in aggressive tax planning more than doubled. This aggressive form of financial planning poses a serious threat to the integrity of Australia’s tax system. In order to deal with the problem,
Murphy, Kristina, Australian Taxation Office, Australian National University. Centre for Tax System Integrity   +2 more
core  

Design Principles of Electrocatalysts for Industrial‐Scale Water Electrolysis

Advanced Energy Materials, EarlyView.
This Review distills electrocatalyst design for industrial‐scale water electrolysis into integrated principles linking active‐site engineering, phase and lattice modulation, interfacial microenvironment regulation and mass‐transport control. By connecting catalyst families with HER/OER mechanisms and practical operating demands, it outlines pathways ...
Hong Tang, Ce Cui, John Wang
wiley   +1 more source

The 'other nation'? Understanding rural taxpayers' attitudes towards the Australian tax system [PDF]

, 2001
The study reported in this paper examined rural taxpayers’ attitudes towards both the Australian Taxation Office (Tax Office) and the tax system. Data were taken from the Community Hopes, Fears and Actions Survey (Braithwaite, 2000), completed by a ...
Murphy, Kristina, Morgan, Steven, Australian Taxation Office, Australian National University. Centre for Tax System Integrity   +3 more
core  

Voluntary Collective Action to Address Growing Agricultural Challenges in Two Countries: Experimental Insights and Commonalities

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT We conducted two framed field economic experiments with citrus farmers in Florida, United States and soybean farmers in Argentina to investigate their willingness to coordinate pest and weed management efforts. Despite the contrast between these two agricultural contexts, we find striking behavioral commonalities.
Ariel Singerman, Sergio H. Lence
wiley   +1 more source

Simplified Tax System in the Context of Problems of Small Business in Ukraine

Accounting and Finance, 2019
Small and medium-sized enterprises (SMEs) are business entities facing the most urgent challenges in terms of instability, and therefore need state support. In Ukraine, the support SMEs takes place, among other methods, through a simplified tax system, that has a significant impact on doing business at the micro-level.
Liudmyla Oleinikova, Iryna Tochylina
openaire   +1 more source

Inventory management and tax regime selection: key aspects for small and medium-sized businesses

Informaciâ i Innovacii
Relevance. With the growing tax burden on small and medium-sized businesses, it is necessary to consider various tax accounting methods and inventory management systems to identify problem areas and subsequently optimize business processes.Aim.
O. V. Schneider, V. E. Andrianova
doaj   +1 more source

TAX PLANNING IN THE ENTERPRISE MANAGEMENT SYSTEM

Journal of Vasyl Stefanyk Precarpathian National University, 2019
The differences between the concepts of “tax planning”, “tax minimization” and “tax optimization” are investigated and it is established that tax minimization is the maximum reduction of all taxes, tax optimization is the achievement of a proportion ...
OLHA ZHUK, ANTONINA TOMASHEVSKA
doaj   +1 more source

Procedural justice and tax compliance [PDF]

, 2015
Throughout the 1990s, tens of thousands of Australian taxpayers invested in massmarketed tax effective schemes. They enjoyed generous tax breaks until the Australian Taxation Office (Tax Office) told them in 1998 that they abused the system.
Murphy, Kristina, Australian Taxation Office, Australian National University. Centre for Tax System Integrity   +2 more
core  

Staging an Experience of Cultural Heritage Preservation: Consumers' Willingness to Pay for Heirloom Rice in the Philippines

Agribusiness, EarlyView.
ABSTRACT The Cordillera Administrative Region in the Philippines is home to terraced rice embedded in centuries of cultural heritage. However, weak market incentives threaten sustained production, jeopardizing indigenous communities' cultural heritage and the in situ biodiversity of rice genetic resources.
Kofi Britwum, Matty Demont
wiley   +1 more source