The impact of regional tax legislation on strengthening the economic security of enterprises and sustainable development of territories (on the example of the Sverdlovsk region) [PDF]
The gist of this article boils down to the analysis of legislative norms in the field of taxation, allowing the regions to ensure tax maneuver in relation to tax collection and, accordingly, to ensure economic growth.
Popov Alexey, Cabelkova Inna
doaj +1 more source
Comparing the Value of Nonprofit Hospitals’ Tax Exemption to Their Community Benefits
The tax-exempt status of nonprofit hospitals has received increased attention from policymakers interested in examining the value they provide instead of paying taxes.
Bradley Herring PhD +3 more
doaj +1 more source
Tax benefits as a key motive for creating a tax capital group in Poland
The paper addresses the issues of factors determining the functioning of tax capital groups in Poland. The author points out the most important motivators from the point of view of organizing group of companies, but also the reasons for establishing and ...
Joanna Toborek- Mazur
doaj +1 more source
The Redistribution of Trade Gains When Income Inequality Matters
How does a redistribution of trade gains affect welfare when income inequality matters? To answer this question, we extend the [1] model to unionized labor markets and heterogeneous workers.
Marco de Pinto
doaj +1 more source
Magneto‐Ionic Devices With Polymer‐Based Electrolytes
Polymer electrolytes are introduced for magneto‐ionic devices based on hydroxide and hydrogen ions. The magneto‐ionic effect results in a pronounced voltage‐controlled variation of coercivity in both devices. The switching speed is in the range of 100 ms.
Markus Gößler +3 more
wiley +1 more source
TAX PLANNING IN THE ENTERPRISE MANAGEMENT SYSTEM
The differences between the concepts of “tax planning”, “tax minimization” and “tax optimization” are investigated and it is established that tax minimization is the maximum reduction of all taxes, tax optimization is the achievement of a proportion ...
OLHA ZHUK, ANTONINA TOMASHEVSKA
doaj +1 more source
Leaftronics: Bio‐Fractal Scaffolds From Leaf Venation for Low‐Waste Electronics
“Leaftronics” transforms naturally evolved leaf venation into quasi‐fractal scaffolds for sustainable electronics. Polymer‐infiltrated leaf skeletons can be used to fabricate ultra‐smooth, reflow‐ and thin‐film‐compatible decomposable substrates, while making the same lignocellulose networks conducting results in flexible transparent electrodes.
Rakesh Rajendran Nair +3 more
wiley +1 more source
Problems of taxation of public organizations
The article substantiates recommendations on improving the tax mechanism for regulating the activities of public organizations as a special group of tax payers, the problems in the activities of public organizations in the Russian Federation with the use
N. Beskorovainaia
doaj +1 more source
Re‐Thinking Electronic Circuit Design Through Emerging Reconfigurable Field Effect Transistors
Graphical illustration of reconfigurable field effect transistor (RFET) operation modes, including n‐type, p‐type, and ambipolar transport, as well as their areas of application discussed in this review: digital circuit design, analog circuit design, post‐Shannon computing, and sensing. ABSTRACT Reconfigurable field‐effect transistors, short RFETs, are
Jens Trommer +19 more
wiley +1 more source
What is in it for me? The potential for managerial benefits to improve tax compliance [PDF]
A value-added tax (VAT) may induce businesses to make a clear decision as to operating outside the formal economy, with the VAT seen as a real cost.
Faridy, Nahida +2 more
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