Results 21 to 30 of about 18,890 (261)

Fiscal Policy and Supply Chain Resilience: The Role of Tax Incentives [PDF]

open access: yesAmfiteatru Economic
Global supply chains face growing geopolitical, environmental, and technological pressures, making resilience a core policy priority. Beyond regulatory and investment tools, fiscal instruments, especially tax incentives – are increasingly used to ...
Murat Aydın
doaj   +1 more source

Innovative development of the regions in the context of specific taxation of energy industries

open access: yesEnergy Reports, 2023
The purpose of this study is to assess the impact of tax expenditures carried by the state in form of tax incentives for the fuel and energy sector on stimulating the innovative development of the oil-producing regions of the Russian Federation.
I.V. Filimonova   +2 more
doaj   +1 more source

EFFECT OF TAX INCENTIVES ON MSMEs’ TAX COMPLIANCE IN NIGERIA

open access: yesJournal of Business Management and Accounting
Tax incentives have been used as tools to encourage investments and tax compliance from businesses. Little is known about the effect of tax incentives on tax compliance of Micro, Small and Medium Enterprises (MSMEs) in Nigeria.
Abdulhamid Ellawule   +3 more
doaj   +1 more source

Effects of digital economy involvement on book-tax differences in Malaysia

open access: yesCogent Business & Management, 2021
Malaysian government provides tax incentives to firms that involve in digital economy to increase digital economy activities in the country. This, however, can enlarge the country’s tax gap.
Nor Shaipah Abdul Wahab   +4 more
doaj   +1 more source

Empirical Evidenceon the Effects of Tax Incentives [PDF]

open access: yesIMF Working Papers, 2009
This paper considers two empirical questions about tax incentives: (i) are incentives used as tools of tax competition and (ii) how effective are incentives in attracting investment? To answer these, we prepared a new dataset of tax incentives in over 40 Latin American, Caribbean and African countries for the period 1985–2004.
Alexander D Klemm, Stefan van Parys
openaire   +2 more sources

Tax Incentives For Indonesian Philanthropy: The Balance of Effectiveness of Pull Factor and The Role of The State

open access: yesAl-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 2019
Philanthropy is not merely a fund-raising activity. It means an activity that has strong relation with social activity. Philanthropy is significant to consider in building public participation in governance or at least in helping the government’s role to
Haula Rosdiana   +2 more
doaj   +1 more source

Leaftronics: Bio‐Fractal Scaffolds From Leaf Venation for Low‐Waste Electronics

open access: yesAdvanced Materials, EarlyView.
“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

ChicGrasp: Imitation‐Learning‐Based Customized Dual‐Jaw Gripper Control for Manipulation of Delicate, Irregular Bio‐Products

open access: yesAdvanced Robotics Research, EarlyView.
Automated poultry processing lines still rely on humans to lift slippery, easily bruised carcasses onto a shackle conveyor. Deformability, anatomical variance, and hygiene rules make conventional suction and scripted motions unreliable. We present ChicGrasp, an end‐to‐end hardware‐software co‐designed imitation learning framework, to offer a ...
Amirreza Davar   +8 more
wiley   +1 more source

Accounting for Substitution: Improving Estimates of GHG Reductions From Cattle‐Based Product Demand Shifts

open access: yesApplied 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

R&D Tax Incentive Implementation Rate: A Novel Approach to Analysing Attractiveness of Tax Incentives

open access: yesTheory, Methodology, Practice
The article discusses the current methodology used to evaluate relative attractiveness of R&D tax incentives, namely the B-index. It describes the evolution of the methodology, as well as its main limitations and drawbacks.
Katsiaryna Marmilava
doaj   +1 more source

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