Results 91 to 100 of about 237,392 (309)

Effective Tax Rates in Transition [PDF]

, 2001
The paper addresses the question of effective tax rates for Russian economic sectors in transition. It presents a detailed account of fiscal environment for 1995 and compares statutory obligations with reported tax liabilities.
Ivanenko, Vlad
core   +2 more sources

TAX EVASION AND MONEY LAUNDERING – WAYS OF EVADING THE PAYMENT OF THE STATE BUDGET LIABILITIES [PDF]

Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2005
Tax evasion is an antisocial phenomenon to be fight against with all forces. By reducing collection oftaxes, this phenomenon abridges society of significant public resources which could be used forachieving some social and economic goals used by the ...
Constantin AFANASE
doaj  

OPTIMIZATION OF TAX BURDEN AS A COMPOSITION OF FORMATION OF TAXABLE POLICY OF BUSINESS ENTREPRENEURS IN THE CONDITIONS OF CRISIS

Aktualʹnì Problemi Rozvitku Ekonomìki Regìonu, 2018
The article considers the necessity and methodical features of tax optimization as the main component of the tax policy of the enterprise, which is a requirement of time, especially during the period of crisis phenomena in the domestic economy.
Nadiia Shkromyda
doaj   +1 more source

Distribution of the Georgia Corporate and Net Worth Tax Liabilities, 1998 and 2005 - Brief [PDF]

, 2008
This brief illustrates the distribution of corporate and net worth income tax liabilities among Georgia corporations.
Jonathan C. Rork, Laura Wheeler
core  

Does Climate Risk Affect Employment Decisions? International Evidence

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs.
Claude Francoeur, Faten Lakhal, Hamza Nizar, Zvi Singer   +3 more
wiley   +1 more source

Measuring Taxes on Income from Capital [PDF]

This paper provides a conceptual review of how the impact of taxes on the incentive to invest in the corporate sector can be measured. The focus is on measures derived from economic theory.
Michael P. Devereux
core  

The Fast, the Steady and the Tenacious: Funding Pathways for Circular Start‐Ups

Business Strategy and the Environment, EarlyView.
ABSTRACT Circular start‐ups (CSUs) are critical for unlocking the circular economy, yet they face persistent barriers in accessing finance. Despite growing interest from policymakers and financing institutions, little empirical evidence explains how these ventures pursue and secure funding.
Pilar Mejía‐Vélez, Wim Van Opstal, Christina Bidmon, Saskia Manshoven, Julian Kirchherr   +4 more
wiley   +1 more source

TAX BEHAVIOR: AVOIDANCE VS EVASION (ANALYSIS OF INDICATORS OF THE EUROPEAN UNION AND THE WORLD)

Соціальна економіка
The article is devoted to the study of behavioural aspects of taxation. A significant problem of effective taxation is taxpayers’ reduction of tax liabilities through shortcomings in tax laws, uncertainty in their statements, direct violation of tax ...
Tamara Merkulova
doaj   +1 more source

Optimal financial structure and bank capital requirements: an empirical investigation [PDF]

This paper presents an empirical analysis of the determinants of the leverage ratios (the book value of liabilities divided by the total of the book value of liabilities' and the market value of equity) for 232 bank holding companies for December 1986 ...
James B. Thomson, William P. Osterberg
core  

Regulations of Credit Rating Agencies after the Subprime Crisis [PDF]

, 2008
© MCSER-Mediterranean Center of Social and Educational Research. This article is devoted to topical issues of taxation of individuals and the resulting tax liabilities.
Galimardanova Y., Khafizova A., Salmina S.   +2 more
core   +1 more source