Results 71 to 80 of about 971,278 (292)

Social and Economic Problems of Entrepreneurship within the Scopes of the National Revenue Strategy for 2024-2030 [PDF]

Економічний вісник Державного вищого навчального закладу Український державний хіміко-технологічний університет
In today’s operating conditions, Ukraine needs to reduce its financial dependence on partners. The way to do this is to reform the tax and customs policy of Ukraine.
Olena Vinichenko, Yuliya Degtyariova, Andrii Hrybkov, Sergey Chimshit   +3 more
doaj   +1 more source

LIABILITY FOR TAX LIABILITIES IN CASE OF UNDISCLOSED PARTNERSHIP

THE LAW AND THE BUSINESS IN THE CONTEMPORARY SOCIETY
This report presents the main characteristics of undisclosed partnership, outlines the factual composition of joint liability and its specific features in case of undisclosed partnership. the influence of this type of partnership on the liability of public claims, as well as the specifics of joint and several liability in financial law are an emphasis ...
openaire   +1 more source

Computation of consolidated tax liability /

, 2011
" ... analyzes the problems relating to the computation of tax liability by an affiliated group of corporations filing a consolidated return. Consolidated tax liability is computed in four steps.
White, George L.
core  

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

Mental accounting in tax liabilities

DECISION
AbstractMental accounting refers to a set of cognitive processes in which people code, categorize and evaluate money depending on where it came from and what they are going to spend it on, and this influences the way they make decisions. The concept of mental accounting violates the principles of standard economic theories, which consider money to be ...
Maryam Bathaei Javareshk, Briony D. Pulford, Eva M. Krockow   +2 more
openaire   +1 more source

Big News on Discounting for Potential Income Tax Liability [PDF]

, 2017
The decades-long battle over discounting of values of assets for potential income tax liability reached a major milestone in August with a Tax Court decision1 accepting dollar-for-dollar discounting of assets based on potential income tax liability ...
Harl, Neil
core  

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, Fabiano Armellini, Jean‐Marc Robert   +2 more
wiley   +1 more source

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, Renatas Kizys, Panagiotis Tzouvanas   +2 more
wiley   +1 more source

Corporate Criminal Liability In Tax Crimes From The Perspective of The Strict Liability Doctrine

Yurisdiksi: Jurnal Wacana Hukum dan Sains
Tax crimes are a form of economic crime that has the potential to cause significant losses to state revenues. The development of corporate activity as a major component of economic activity indicates that various tax crimes are no longer committed ...
Kyagus Ramadhani, Tunggul Anshari SN, Prija Djatmika   +2 more
doaj   +1 more source

Income tax liability ::concepts and calculation /

, 2011
" ... serves three primary functions for the practitioner. First, the portfolio explores the scope and fundamental concepts of tax liability. Topics presented include the regular, alternative minimum, and other taxes for individuals, corporations ...
Maule, James Edward,
core