Results 121 to 130 of about 5,058,947 (283)

THE TAX AND CREDIT STIMULI OF THE MINOR ENTERPRENEURSHIP DEVELOPMENT

open access: yesRussian Journal of Economics and Law, 2008
The article views the issues of minor entrepreneurship development on the example of Tatarstan Republic, taking into account the credit and taxation aspects. The author stresses that the success of the minor and medium entrepreneurship depends to a large
V. Fedulov
doaj  

Value added tax under the simplified taxation system: consequences for business and budget

open access: yesВестник университета
The emergence of special tax regimes in the Russian tax system is directly related to the development of small and medium-sized enterprises (hereinafter referred to as SME).
N. Z. Zotykov
doaj   +1 more source

Operational Performance Implications of Circular Economy Implementation: An Empirical Exploration in the Manufacturing Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The global manufacturing sector has increasingly adopted circular economy (CE) practices to address sustainability challenges and improve operational efficiency. This study explores the impact of five CE practices—reduce, reuse, remanufacture, recycle, and recover—on key operational performance dimensions: quality, speed, dependability ...
Jose Arturo Garza‐Reyes   +5 more
wiley   +1 more source

Corporate Decarbonization via Technology and Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran   +2 more
wiley   +1 more source

The Impact of Recent Tax Changes on Tax Complexity and Compliance Costs: The Tax Practitioners' Perspective

open access: yes, 2016
This article reports the results of an online survey of Australian tax practitioners conducted in May 2014. The purpose of the survey was to gain further insight into how tax changes impact on the role of tax practitioners in assisting their clients to ...
Evans, CC ; https://orcid.org/   +2 more
core  

SIMPLIFIED TAXATION REGIMES FOR SMALL AND MEDIUM-SIZED ENTERPRISES: EXPERIENCE OF EU COUNTRIES AND TRANSFORMATION IN UKRAINE

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики
The reform of the simplified taxation system is one of the important goals of the state's financial policy, as set out in the National Revenue Strategy until 2030 and Ukraine's integration into the European economic area. The current simplified taxation
Andriy Krysovatyy   +5 more
doaj   +1 more source

Blockchain Technology and the Circular Economy Transition: Associations With Company Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The adoption of circular economy (CE) practices in the private sector has received increasing academic and managerial attention, although the implementation of such practices continues to face significant barriers. Among Industry 4.0 technologies, blockchain has been identified as a potential factor associated with the CE transition.
Josep Llach   +3 more
wiley   +1 more source

The role and the meaning of unique register small and medium enterprises

open access: yesВестник университета, 2017
The article analyzes measures of support small and medium enterprises. The author considers unique register of small and medium enterprises and substantiates the necessity of including additional information. Key‘s indicator should be tax regime.
M. Tipalina
doaj  

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

Fiscal Instruments of Preferential Regimes In Ensuring Sustainable Territorial Development in the Russian Federation / Фискальные инструменты преференциальных режимов в обеспечении устойчивого территориального развития в Российской Федерации

open access: yesBeneficium
This article examines the fiscal instruments of preferential economic regimes implemented within the framework of territorial development policy in the Russian Federation, as well as analyzes their role in ensuring sustainable socio-economic development ...
Tatiana. V. Kudryashova / Татьяна В. Кудряшова   +1 more
doaj   +1 more source

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