Results 51 to 60 of about 3,100,308 (312)
Investitsionny tax deduction and peculiarities of its calculation
Путеводитель предпринимателя, 2020 In the article the questions of expediency of the recovery of the tax benefits on tax on profit of organizations with the aim of stimulating investment activity of economic entities.
A. F. Dyatlova, Z. K. Nazhmutdinova
doaj
Priority Development Areas: a New Tool for Attracting Investment in the Far East of Russia [PDF]
Экономика региона, 2016 The purpose of the article is to compare the new term for the Russian economy — «priority development areas (PDA)» with the existing concepts of «special economic zone (SEZ)» and «regional development zones (RDZ)».
Nadezhda Viktorovna Kashina
doaj +1 more source
Benefits Theories of Tax Fairness [PDF]
, 2019 The benefits theory of tax fairness was the dominant approach to tax justice until the late nineteenth century. This paper examines the reasons for the rejection of the benefits principle in the nineteenth century and the evolution of benefits theory in ...
Lindsay, Ira K, Ira K Lindsay
core +1 more source
Agribusiness, EarlyView.ABSTRACT This paper examines how mandatory disclosure of added sugar content on the updated U.S. Nutrition Facts Panel (NFP) affects consumer demand and market outcomes. Using NielsenIQ Retail Scanner Data (2015–2020) and a random coefficient discrete choice model, we estimate how added sugar labeling influences purchasing behavior in yogurt and cookie
Yuxiang Zhang, Yizao Liu
wiley +1 more source
Journal of Business & Economics Research (JBER), 2011 The past eight years have been a time of great change in the tax treatment of higher education expenses. The Taxpayer Relief Act of 1997 started this process with the creation of the HOPE Scholarship and Lifetime Learning Credits. The subsequent Economic Growth and Tax Relief Reconciliation Act of 2001 expanded these incentives, but these provisions ...
Raj Kiani, Gary Stout
openaire +2 more sources
Economic Impact of Sustainability in Wine Sector: A Systematic Literature Review
Agribusiness, EarlyView.ABSTRACT Sustainability has become a key issue in the wine sector, raising questions about its compatibility with firms' economic performance. Despite growing attention to environmental and social practices, evidence on their economic implications remains fragmented.
Valentina Di Chiara +2 more
wiley +1 more source
On the impact of the preferential regime of technoparks on the regional economy
Экономика и управлениеAim. To assess the impact of the incentive function of preferential regimes of technoparks operating in a region (using Novgorod Oblast as a case study) on the territory’s economy.Objectives.
V. A. Trifonov
doaj +1 more source
FISCAL AND ACCOUNTING IMPLICATIONS OF INCOME TAX IN ROMANIA [PDF]
Annals of the University of Petrosani: Economics, 2011 This paper presents some fiscal and accounting aspects of income tax like payers, applicability. It describe fiscal and accounting treatments of income tax and also IAS 12 treatment of tax income.
ALIN MONEA
doaj
Employee Benefits and Tax Reform [PDF]
The current tax treatment of pensions and health insurance in the United States is a hybrid that lacks consistency under either an accrual income tax system or a consumption tax system. Under an accrual income tax, employer contributions to pension plans
Stephen A. Woodbury
core
AIChE Journal, EarlyView.Abstract The rapid growth of AI data centers (AIDCs) is intensifying stress on power systems and exposing operators to volatile electricity markets. This work develops a process‐informed co‐optimization framework that integrates liquid air energy storage (LAES) with AIDC operation. Unlike black‐box storage models, the proposed formulation captures LAES
Zhicong Fang +3 more
wiley +1 more source