Results 51 to 60 of about 159,091 (347)

Accounting for Substitution: Improving Estimates of GHG Reductions From Cattle‐Based Product Demand Shifts

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Estimates of reductions in greenhouse gas (GHG) emissions from lower demand for cattle‐based products must account for substitution effects. This study collected data through two surveys—one on ground beef and another on dairy milk—to evaluate substitution effects and potential GHG reductions.
Brandon R. McFadden   +5 more
wiley   +1 more source

EFFECT OF COMPETENCE OF THE AUDIT COMMITTEE AND AUDITORS OF THE BIG FIVE PUBLIC ACCOUNTING FIRM ON TAX AVOIDANCE [PDF]

open access: yesRussian Journal of Agricultural and Socio-Economic Sciences, 2019
Research this aiming for knowing the influence of the competence of the audit committee and auditor of the Big 5 Public Accountants Office on tax avoidance.
Indayani L.
doaj   +1 more source

PEMERIKSAAN ULANG ATAS PEMBATALAN KETETAPAN PAJAK SECARA FORMAL

open access: yesAkuntansi dan Teknologi Informasi, 2022
Directorate General of Taxes has several times faced the fact that the tax assessments that have been issued have been formally canceled. The purpose of this study is to determine the re-audit procedure for tax assessments that are formally canceled ...
Suparna Wijaya, Yudhan Wahyu Illahi
doaj   +1 more source

PENGARUH MEKANISME CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (Studi pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015) [PDF]

open access: yes, 2017
ABSTRAK Penelitian ini bertujuan untuk menganalisis dan menguji secara empiris mengenai Pengaruh Mekanisme Corporate Governance dan Profitabilitas terhadap Tax Avoidance pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun ...
Mouddy Berlinda Rezika, 134020120
core  

Tax Policy and Farm Organization

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT The Tax Cuts and Jobs Act (TCJA) introduced substantial changes to the tax code, affecting farms' organizational incentives. This study examines farms' responses to the TCJA along extensive and intensive margins, focusing on organizational and labor expense adjustments.
Tia M. McDonald, Katherine Lacy
wiley   +1 more source

External Auditors’ Quality, Leverage, and Tax Aggressiveness: Empirical Evidence From The Indonesian Stock Exchange

open access: yesMedia Ekonomi dan Manajemen, 2018
This study aims to analyze whether external auditors’ quality and leverage affect tax aggressiveness.  Tax aggressiveness is one of the main issues with regard to tax compliance by corporations as taxpayers, particularly in developing counties such as ...
Eko Suyono
doaj   +1 more source

The Biofuels Blueprint: Understanding the U.S. Renewable Fuel Standard

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT We provide a comprehensive review of the U.S. Renewable Fuel Standard (RFS), synthesizing nearly two decades of program evolution, market outcomes, and economic analysis. The RFS mandates minimum volumes of renewable fuel blending through a nested structure based on life‐cycle greenhouse gas reductions, enforced via tradeable Renewable ...
Maria Gerveni   +3 more
wiley   +1 more source

Trajectories of an accountant professionʼs transformation in conditions of digitalization

open access: yesE-Management, 2022
The article analyses related to the harmonisation of the accounting system trends in an accountant and auditor professions of in the context of economic processes' globalization and digitalisation, and the cardinal transformation of the fiscal ...
N. G. Мorozova, Zh. M. Korzovatykh
doaj   +1 more source

Pengaruh Good Corporate Governance Dan Ukuran Perusahaan Terhadap Tax Avoidance [PDF]

open access: yes, 2015
Pemerintah mengharapkan wajib pajak membayar pajak sesuai kondisi sebenarnya sedangkan Perusahaanberusaha membayar pajak seminimal mungkin dengan melakukan manajemen pajak tanpa melanggar peraturan.Tuntutan bagi Perusahaan melakukan manajemen pajak yang ...
Tandean, V. A. (Vivi)
core  

Swedish farmers' approval of nudges

open access: yesAgribusiness, EarlyView.
Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen   +2 more
wiley   +1 more source

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