Results 111 to 120 of about 1,923 (291)

Tax administration: directions of improvement

open access: yesВестник университета
Tax administration is a system of state management of the tax process with the purpose of building certain relations between the state, represented by tax authorities, and taxpayers in order to improve the efficiency of the tax system. The subject of tax
N. Z. Zotikov
doaj   +1 more source

Taxation of small business

open access: yes, 2022
Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижчеУ роботі розглядається сутність та роль малого підприємництва в ринковій економіці. Досліджується державне регулювання та податкова підтримка діяльності малого
Ковтун, О.А.
core  

Current Trends and Future Research in Management Control for Sustainability in Retail

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley   +1 more source

Critical Success Factors for Enhancing the Circular Economy Performance of Last‐Mile Cold Chain Logistics Packaging for Urban Agricultural Products

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT With the increasing demand for high‐quality agricultural products, the agricultural cold‐chain logistics packaging (ACLP) industry faces significant environmental pressure and circular economy issues. This study analyzes the critical success factors (CSFs) that would enhance ACLP circular economy performance (CEP). The adversarial interpretive
Miao Su   +3 more
wiley   +1 more source

PERBANDINGAN KEBIJAKAN PAJAK PENGHASILAN ATAS UKM DI INDONESIA DENGAN NEGARA-NEGARA ANGGOTA OECD

open access: yesJurnal Vokasi Indonesia, 2014
Government implement Government Regulation Number 46 Year 2013 regarding Income Tax on Income from Business that Have Certain Gross Circulation with the aim to improve tax compliance.
Elsie S. Kasim, Thesa A. Purwanto
doaj   +1 more source

DIRECTIONS OF REFORMING THE SIMPLIFIED SYSTEM TAXATION

open access: yes
Мале підприємництво, як форма організації підприємницької діяльності, в несприятливих умовах економічної кризи та інших негативних факторів, є однією з можливостей розвитку підприємництва, а відповідно і розвитку економічної активності населення держави, що ставить на порядок денний питання щодо актуальності підтримки малого підприємництва, зокрема ...
openaire   +1 more source

Applying a Systems Thinking Approach to Circular Economy Transitions: Insights From the Use of a Sociotechnical Systems Approach Within the UK Hospitality Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite more than 20 years of research into sustainable tourism, the environmental impact of the UK hospitality sector remains high. A growing body of research into the concept of a circular economy (CE) demonstrates that transitioning to this way of working has significant benefits both for the environment and business outcomes.
Danielle Farrow   +2 more
wiley   +1 more source

The simplified tax system - has it simplified tax at all and if so should it be extended?

open access: yes, 2007
This article explains why the Simplified Tax System came about. It considers the work of the Ralph Committee leading to the introduction of the Simplified Tax System.
Tretola, J.
core  

A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim   +5 more
wiley   +1 more source

Modern approaches to the administration of the simplified taxation system in Ukraine

open access: yes
У роботі досліджено соціально-економічні відносини, що виникають між державою та платниками податків у процесі функціонування спрощеної системи оподаткування, формування пропозицій щодо вдосконалення адміністрування та механізму функціонування спрощеної ...
Ivashchuk, Pavlo Oleksandrovych   +1 more
core  

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