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INNOVATIONS OF SPECIAL TAX REGIMES FOR SMALL BUSINESS IN 2017. TRANSITION OF INSURANCE PREMIUMS TO TAX AUTHORITIES

open access: yesВестник университета, 2017
Small business, contributing to the creation of new jobs, and performs a number of important socio-economic tasks, therefore, for its development and support in economically developed countries used different systems of tax exemptions, simplification of ...
A. Lukashevich
doaj  

Challenges of the Current Tax-sharing System in Slovakia

open access: yesInstitutiones Administrationis
The sharing of state tax revenues with local self-governments is a common practice in most countries, and the Slovak Republic is no exception. However, these systems vary significantly and while some countries apply a wider tax mix, others use just a ...
Anna Vartašová, Miroslav Štrkolec
doaj   +1 more source

Design Principles of Electrocatalysts for Industrial‐Scale Water Electrolysis

open access: yesAdvanced 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

Genesis of the theories of urban housing policy

open access: yesКонтуры глобальных трансформаций: политика, экономика, право, 2015
The effectiveness of solving the housing problems of the population depends significantly on the quality of housing policy. The majority of classical theories considers the solution of the housing problem in the framework of market relations, where one ...
K. N. Babichev
doaj  

Promoting Healthier Drinking: Evidence From a Vignette Experiment on Contextual and Informational Drivers of Dealcoholized Wine Choices

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Growing demand for healthier beverages is driving innovation in the wine sector, with dealcoholized wine emerging as a promising alternative. However, little is known about the contextual conditions under which consumers would choose dealcoholized wine, particularly in countries with strong wine traditions. To fill this gap, this work examines
Giovanna Piracci   +4 more
wiley   +1 more source

Tax evasion in the countries of Former Yugoslavia [PDF]

open access: yesZbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu, 2019
This article presents estimates of tax evasion in all Former Yugoslavian countries for various years and taxes during the last two decades. The scarcely available fiscal and national accounts data only allow us to provide approximate estimates ...
Marko Crnogorac, Santiago Lago-Peñas
doaj   +1 more source

Rural Labor Supply and Economic Opportunities: Commuting, Migration, Tariffs, and Immigration

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Some rural counties remain dependent on agricultural or manufacturing jobs, but an increasing proportion have diversified economics. Rural counties also differ in their abilities to commute to an urban market characterized by higher wages and labor productivity.
Peter F. Orazem, Mary C. Ahearn
wiley   +1 more source

Taxation Mechanism for Revenues from Independent Activities Based on the Income Tax Bracket System

open access: yesCECCAR Business Review, 2020
This article discusses a series of conceptual and practical issues regarding taxation mechanism of revenues from independent activities based on the income tax bracket.
Lucian CERNUȘCA
doaj   +1 more source

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

open access: yesApplied 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

Legacies and successions tax law Law pamphlets

open access: yes, 1919
Inheritance Tax Commission. -- Legacies And Successions Tax Law. -- General Suggestions. -- I. Chapter 248, Laws Of 1909. -- Tax liability continues notwithstanding repeal of the chapter.
Inheritance Tax Commission
core   +1 more source

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