Results 61 to 70 of about 71,724 (323)

Tax penalties in SME tax compliance

open access: yesFinancial Theory and Practice, 2016
Small business tax compliance requires special attention. On the one hand small businesses are often incapable of rigorously fulfilling their tax obligations, more vulnerable to external risks and tempted to exploit opportunities to be non-compliant.
Artur Swistak
doaj   +1 more source

TRANSFORMATION OF TAX SYSTEM IN A SECTION OF SPECIAL TAX REGIMES

open access: yesСтатистика и экономика, 2016
Creating favorable conditions for development of small and medium business - one of the key directions of management of state economy. At the present stage small business is considered as the reserve promoting development of national economy as a whole.
Elena B. Shuvalova   +1 more
openaire   +1 more source

The capital reduction operations with return of contributions. Special reference to the tax consolidation regime of Corporate Tax [PDF]

open access: yes, 2013
La reducción de capital con devolución de aportaciones es una operación compleja que despliega efectos en tres planos distintos: el mercantil, el contable y el fiscal.
López Llopis, Estefanía
core   +1 more source

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

open access: yesAgribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

Special tax regime for small enterprises under conditions of the economic crisis

open access: yes, 2010
Розглянуто особливості спеціального режиму оподаткування в умовах економічної кризи. Проаналізовано діяльність суб’єктів в умовах спеціального режиму оподаткування.
Кондратенко, Н.Г.
core   +1 more source

The 2019 Tax Competitiveness Report: Canada’s Investment and Growth Challenge

open access: yesThe School of Public Policy Publications, 2020
Over two decades, Canada gradually made its tax regime highly competitive by lowering its federal-provincial corporate income tax rate and working to improve tax neutrality and broaden its corporate tax base. That has changed.
Jack Mintz, Philip Bazel
doaj   +1 more source

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

open access: yesAgribusiness, 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

The Impacts of Health and Environmental Information Nudges on Meat Choices: Where Does Goat Meat Fit?

open access: yesAgribusiness, EarlyView.
ABSTRACT Amidst a recent surge in US goat meat imports to meet growing demand, this study contributes to the meat demand literature by examining consumer preferences for goat meat, a relatively healthy and environmentally friendly alternative to other popular meats.
Binod Khanal   +2 more
wiley   +1 more source

Forecast assessment of tax revenue in the context of application of special tax regimes

open access: yesНалоги и налогообложение, 2020
This research is aimed at resolution of the question of forecasting tax revenues for consolidated budget of the constituent entity of the Russian Federation in terms of changing the composition of taxes within taxation system under the conditions of high level of uncertainty.
openaire   +1 more source

Italy - Special Tax Regime Applicable to Contributions of Controlling and “Qualifying” Participations in Italy: Recent Developments.

open access: yes, 2021
L'articolo affronta le principali caratteristiche della normativa fiscale applicabile ai conferimenti di partecipazioni di diritto italiano alla luce dell'esperienza maturata dall'ampliamento del regime fiscale favorevole relativo ai contributi di ...
Allena, Allena,Marco
core   +1 more source

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