Results 81 to 90 of about 2,927 (262)
The Conceptual Principles of Identifying the Tax Object for Income Tax in the Context of Digital Transformation [PDF]
Облік і фінансиUsing modern technologies such as artificial intelligence, machine learning, blockchain, and cloud platforms increases the accuracy and efficiency of accounting data processing, and therefore the transparency of financial reporting indicators.
Hanna Kovtseniuk
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Climate Change Risk and Financial Stability: Implications for European Banking Institutions
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether climate change risk weakens banking‐system stability in the European Union and assesses how renewable energy adoption and energy‐related taxation moderate this relationship. Using panel data for 27 EU countries from 2012 to 2022 and applying fixed‐effects OLS, two‐stage least squares (2SLS), and robust generalized ...
Md Yousuf Ali
wiley +1 more source
Cogent Economics & FinanceThe unethical tax planning practices of Multinational Companies globally remain a significant and unresolved empirical issue in tax and accounting research.
P. V. Thayyib
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ISSUES ABOUT THE EVALUATION OF THE FINANCIAL INSTRUMENTS AND TAX IMPLICATIONS [PDF]
Strategii Manageriale, 2014 Accounting assessment is a process with tax implications on accounting figures. In fact, when it comes to evaluation, we need to clarify exactly what is being refered to: it s about the individual assessment of an asset or liability, or about the global ...
Camelia-Catalina, MIHALCIUC +2 more
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THE ISSUE OF TAX SYSTEM AND LIABILITY FOR TAX VIOLATIONS
Juridical scientific and electronic journal, 2023 I.S. Bilousko, T.M. Shulha
openaire +1 more source
Fueling Tomorrow: Scenario Planning for the Future of Gas Stations
Business Strategy and the Environment, EarlyView.ABSTRACT Transport electrification is reshaping the service infrastructures that mediate everyday mobility, yet most electrification scenario studies remain macrolevel and offer limited insight into how incumbent forecourt (gas‐station) networks can adapt under deep uncertainty.
Joao Gabriel Rosa +2 more
wiley +1 more source
Improving the administration of donations tax in South Africa
South African Journal of Economic and Management SciencesBackground: Compliance with donations tax regulations in South Africa is a burdensome process, which may lead to taxpayers inadvertently evading this tax liability.
Yolanda Nkambule +2 more
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Agreement of the silent partnership – tax and legal consequences of its conclusion and execution
Prawo Budżetowe Państwa i Samorządu, 2016 The institution of the silent partnership is not currently regulated by any legal act in the Polish legal system, although its importance in practice is not in doubt.
Monika Zieniewicz
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Supply Chain Network, ESG Scores and Financial Performance
Business Strategy and the Environment, EarlyView.ABSTRACT This paper provides novel evidence on the role of supply chain networks in influencing firms' environmental, social and governance (ESG) scores and financial performance. Our analysis employs financial, board, ESG and supply chain data, resulting in an unbalanced panel of over 16,000 firm‐year observations from 3028 publicly traded US firms ...
Michail Filippidis +2 more
wiley +1 more source
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
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