Results 51 to 60 of about 1,315,251 (308)
Tax control of cryptocurrency transactions in Ukraine [PDF]
Banks and Bank Systems, 2018 The current global financial market is witnessing the activation of cryptocurrency as a payment instrument and a means of accumulation. However, the risks of money laundering, terrorism financing and tax evasion that cryptocurrency transactions imply ...
Svitlana Volosovych, Yurii Baraniuk
doaj +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross +2 more
wiley +1 more source
Capital structure choice and company taxation: A meta-study [PDF]
This paper provides a quantitative review of the empirical literature on the tax impact on corporate debt financing. Synthesizing the evidence from 46 previous studies, we find that this impact is substantial. In particular, the tax rate proxy determines
Feld, Lars P. +2 more
core +3 more sources
Економіка та суспільствоThe article examines how the digital services of the STS of Ukraine, e-document exchange, control mechanisms, and the state’s digital capacity contribute to the timeliness, completeness, and predictability of tax revenues as important components of ...
Габріелла Лоскоріх +2 more
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Swedish farmers' approval of nudges
Agribusiness, 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
Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
ABOUT THE PROBLEM OF INCOMPLETE CALCULATION OF TAXES BY TAX AUTHORITIES IN THE COURSE OF TAX CONTROL
Вестник университета, 2020 The subject of the study is the state of tax control as a significant institution of the tax system in Russia. An analysis of changes in legislation on taxes and fees, literature and taxation practices has pointed to the urgency of the problem of ...
A. V. Ilin
doaj +1 more source
Tax Control Framework In Tax Management Based On Tax Risk Management Control [PDF]
International Journal of Scientific and Research Publications (IJSRP), 2022 Agus Tyono Amas Noer, Arif Kurniawan
openaire +1 more source
Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source
IMPROVE ACCOUNTABILITY AND TAX CONTROL FOR COMMITTING TAX OFFENCES
, 2022 Abstract: This scientific article reflects the reform of tax administration, further improvement of the activities of the state tax service and the formation of a "digital economy" with increasing efficiency and development, as well as accelerating the implementation of international norms and standards in this area. tax control.
Ashirboev Yodgorbek Marsbek Ogli +1 more
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