Results 41 to 50 of about 1,315,251 (308)
Development of tax control in the context of digitalization of the economy
Новые технологии, 2021 Tax control is the main fiscal and regulatory tool of the modern economy, and digital technologies, in turn, are the main tool of tax control. The article considers the impact of digitalization processes occurring in the modern economy on tax control ...
L. V. Reunova +3 more
doaj +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Amid rising food and fertilizer prices, understanding farmers' policy preferences is critical for effective crisis response. We use best‐worst scaling experiment to assess Kenyan mobile‐owning crop farmers' preferences for government support under high and normal price scenarios.
Mywish K. Maredia +4 more
wiley +1 more source
The elasticity of taxable income: estimates and flat tax predictions using the Hungarian tax changes in 2005 [PDF]
, 2008 Many Central and Eastern European countries are adopting flat tax schemes in order to boost their economies and tax revenues. Though there are signs that some countries do manage to improve on both fronts, it is in general hard to distinguish the ...
Bakos, Peter +2 more
core +1 more source
Applied 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
Путеводитель предпринимателя, 2020 In given article theoretical questions of essence of corporate tax management are considered, the sequence of realization of activity of corporate tax management in life cycle of the company is represented as well as the structure of management of the ...
doaj
Tax Policy and Farm Organization
Applied 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
Perceived tax audit aggressiveness, tax control frameworks and tax planning: an empirical analysis
Journal of Business Economics, 2022 AbstractThis paper examines whether a perceived increase in tax audit aggressiveness is associated with lower tax planning effort and a higher quality of internal tax control frameworks. Using survey data on corporate tax functions from approximately 200 firms from different countries, contrary to expectations, we find that neither internal nor ...
Kay Blaufus, Jakob Reineke, Ilko Trenn
openaire +2 more sources
Tax compliance with uncertain income: a stochastic control model [PDF]
, 2017 This paper examines the compliance behaviour of a taxpayer endowed with a stochastic income, taking into account dynamical factors as public and private investments, within a stochastic control framework.
Sparta', GAETANO TARCISIO +1 more
core +1 more source
Consumer Valuation of Meat Alternatives and Labeling Policies: A Comparative Perspective
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This study investigates and compares US consumer perceptions and the impact of environmental, human health, and animal welfare information related to conventional meat on preferences for meat alternatives and labeling policies. Using the best–worst scaling method across 10 different burger alternatives, our results show that the meat burger is
Daniele Asioli +5 more
wiley +1 more source
La necesaria adaptación de los tributos a las nuevas tendencias de los negocios electrónicos
IDP, 2014 Los nuevos modelos de negocio digitales, así como la complejidad de algunas operaciones de comercio electrónico, encuentran en la red el nicho idóneo para la derivación de los beneficios hacia territorios en los que existe una menor o nula tributación, y
Bartolomé Borrego Zabala
doaj +1 more source