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Food Waste Applications Beyond the West: Archetypes and Insights From China

Business Strategy and the Environment, EarlyView.
ABSTRACT Food waste is a major challenge for sustainable development, but digital solutions designed to reduce it remain unevenly distributed globally. Food waste mobile applications (FWMAs) have emerged as promising tools for reducing food surpluses through redistribution and improved household food management.
Jiequan Hong, Ralf Barkemeyer, Anicia Jaegler   +2 more
wiley   +1 more source

Modern forms of functioning of special tax regimes in Ukraine

Scientific Bulletin of Odessa National Economic University
openaire   +1 more source

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EARNED INCOME TAX IN THE SYSTEM OF SPECIAL TAX REGIMES

Vektor nauki Tol’attinskogo gosudarstvennogo universiteta. Seria Uridicheskie nauki, 2022
Scientists ambiguously assess the new special tax regime “Earned Income Tax” introduced in 2019 as an experiment: some scientists criticize it, while others recognize it necessary. A little over two years of experience with this tax regime revealed positive results and some problems. The study aims to carry out a legal analysis of the earned income tax
V. Yu. Moiseeva, A. V. Moiseev
openaire   +1 more source

Using small businesses for individual tax planning: evidence from special tax regimes in Chile [PDF]

International Tax and Public Finance, 2018
Many countries have special tax regimes (STRs) for small businesses. Even though these regimes may reduce compliance costs, they increase the complexity of the tax system and can be used by high-income individuals to avoid taxes.
Claudio Agostini, Andrea Repetto, Eduardo Engel   +2 more
exaly   +2 more sources

Improving the Application of Special Tax Regimes in the Region

Advances in social science, education and humanities research, 2020
Julia Fedotova, Valentina Borovinskikh, Nina Roznina, Alla Shulgina   +3 more
exaly   +2 more sources

The New Special Tax Regime for Inbound Pensioners

European Taxation, 2019
This note discusses the new special tax regime for inbound pensioners, pursuant to which foreign pensioners transferring their tax residence to the southern regions of Italy can opt to pay a lump-sum substitute tax of 7% per year, in lieu of ordinary taxation, on all non-Italian-sourced income.
G Beretta
exaly   +2 more sources

TAX POTENTIAL OF SPECIAL TAX REGIMES SMALL BUSINESS IN THE SVERDLOVSK REGION

Scientific Works of the Free Economic Society of Russia, 2022
The level of economic development of the territory is strongly influenced by large business. Because the size of the production potential and the financial condition of the territory depend on it. At the same time, it should be noted that an equally important economic part of the market mechanism is small business.
M.P. LOGINOV, A.S. ROGACHEV
openaire   +1 more source

SPECIAL TAX REGIMES: EXPERIMENTAL INNOVATIONS AND THEIR PROSPECTS

Èkonomika I Upravlenie: Problemy, Rešeniâ, 2023
The article discusses new special tax regimes that are being implemented as an experiment in the taxation system of small businesses. We are talking about the “Professional Income Tax” regime for individuals and individual entrepreneurs: its attractiveness exceeded all expectations, covering more than 7 million self-employed.
exaly   +2 more sources

The special tax regime for Belgian Distribution Centers - a comparison with the tax regime for Dutch Distribution Centers and with similar tax regimes in Belgium

Intertax, 1992
exaly   +2 more sources

Reform of VAT and special tax regimes: The tax system harmonization

Finance and Credit, 2020
Subject. This article considers the issues of harmonization of tax regimes and reform of special tax ones. Objectives. The article aims to determine areas to improve the tax system, harmonize the General Tax System and special tax regimes, and involve business entities applying special tax regimes in the VAT movement. Methods. For the study, I used the
openaire   +1 more source