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Corporate tax credit and trade credit financing: based on the analysis of non-public companies
China Journal of Accounting StudiesBased on the tax credit rating disclosure system, we examine the impact of the tax credit rating on trade credit levels within non-public companies and analyse the specific mechanisms through which the tax credit rating affects trade credit financing ...
Le Zhao, Qingyang Tang, Muzhi Wang
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Ulga na dzieci – analiza konstrukcji prawnej oraz przegląd orzecznictwa sądowego
Acta Iuris StetinensisThe child tax credit is a tax relief under the Polish Personal Income Tax system. The purpose of this paper is to present this tax preference. Authors try to reach this objective by a detailed analysis of relevant legal provisions and jurisprudence.
Paweł Mańczyk, Dominika Wróblewska
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Do Selected Tax Advantages Affect Tax Revenue from the Personal Income Tax? [PDF]
Journal of Competitiveness, 2019 The personal income tax, which has a significant influence on total tax revenue, has been part of the Czech tax system since 1993. The main objective of this paper is to evaluate the dependence of tax revenue on the personal income tax based upon a ...
Michal Krajnak
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Ekonomia i Prawo, 2015 With effect from 1 January 2014, the Polish Parliament introduced amendments to the Polish Corporate and Personal Income Tax Acts, which primarily affect the taxation of a partnership limited by shares (SKA) by including it into the category of corporate
Agnieszka Kopec
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Tax credits for debt reduction [PDF]
Journal of International Economics, 1992 Abstract The incentives for domestic investment in debtor countries are influenced by the terms of their external obligations and by the system of taxation utilized to provide government revenue for debt payments. It is well known that existing debt contracts could be altered to improve the incentives for investment, but this has proven difficult to ...
Michael P. Dooley, Elhanan Helpman
openaire +1 more source
Bør den indirekte pressestøtten gis som momsfritak eller skattefradrag?
Norsk Medietidsskrift, 2013 In many countries, newspapers receive indirect financial support through VAT exemption schemes. Recently, however, a tax credit scheme based on editorial costs has been suggested as an alternative.
Hans Jarle Kind, Jarle Møen
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The Work Opportunity Tax Credit (WOTC) and the Welfare-to-Work (WtW) Tax Credit [PDF]
, 2005 The Work Opportunity Tax Credit and Welfare-to-Work Tax Credit are temporary provisions of the Internal Revenue Code. Since their initiation in the mid-1990s, the Congress has allowed the credits to lapse four of the five times they were up for ...
Levine, Linda
core +4 more sources
Perspective on Aqueous Batteries: Historical Milestones and Modern Revival
Advanced Materials, EarlyView.This review retraces the development of aqueous batteries from classical Zn‐MnO2 chemistry to modern Zn and Ni systems, correlating voltage, capacity, and electrolyte formulation with practical performance. By mapping historical success and failure onto current and future research directions, it identifies guiding principles that steer the design of ...
Fangwang Ming +5 more
wiley +1 more source
Toward Complete CO2 Electroconversion: Status, Challenges, and Perspectives
Advanced Energy Materials, EarlyView.Electrocatalytic CO2 reduction and CO2 batteries face challenges in achieving complete CO2 conversion with high conversion rates and Faradaic efficiency simultaneously. Existing systems compromise one for the other with incomplete CO2 conversion and inefficiencies, hindering practical applications. This perspective highlights state‐of‐the‐art progress,
Changfan Xu +5 more
wiley +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Perennial bioenergy crops, such as miscanthus and switchgrass, and crop residues have the potential to scale up sustainable aviation fuel (SAF) production and mitigate carbon emissions. However, high establishment costs, delayed returns, and risk–return profiles that diverge from those of conventional crops can hinder incentives to adopt ...
Fahd Majeed, Madhu Khanna, Ruiqing Miao
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