Results 91 to 100 of about 138,553 (302)
Evaluasi Pelaksanaan Pemeriksaan Pajak Restoran sebagai Upaya Optimalisasi Penerimaan Pajak Restoran Kota Administrasi Jakarta Barat [PDF]
, 2016 Regional tax is one of the sources of local revenue used in regional development. Restaurant tax is one of the types of regional tax. In the context of optimization revenue from tax restaurant, the efforts is do tax auditon restaurant business.
Albi, I. (Ichwan) +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha +3 more
wiley +1 more source
Method of accounting and approaches to tax optimization of income tax of entities
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2016 The article focuses on the organization and methodology of income tax accounting. It describes the documented operations related to the calculation and payment of income tax and it suggests the standard form of the original document to reduce the time ...
V.V. Sokolovska
doaj
Offshore from the Point of View of their Russian Participants
Vestnik MGIMO-Universiteta, 2013 In this article the author publishes the results of his survey of Russian investors’ offshore activity made in the form of an interview of businessmen and consultants from offshore business. The analysis of the collected data is carried out.
K. G. Tatulov
doaj +1 more source
Bridging the Tax-Expenditure Gap: Green Taxes and the Marginal Cost of Funds [PDF]
The marginal cost of public funds is usually seen as a number greater than one, reflecting the efficiency cost of distortionary taxes. But economic intuition suggests that since green taxes are efficiency-enhancing the MCF with such taxes will be less ...
Agnar Sandmo
core
Аналіз податкового навантаження платників єдиного податку [PDF]
, 2011 Визначено основні проблеми спрощеної системи оподаткування. Проведено аналіз податкового навантаження суб’єктів підприємницької діяльності фізичних осіб, які сплачують єдиний податок.
Колупаєва, Ірина Володимирівна
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Business Strategy and the Environment, EarlyView.ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee +3 more
wiley +1 more source
TAX OPTIMIZATION THROUGH TRANSFER PRICING, COMMON AND MANIPULATIVE PRACTICE [PDF]
This paper is about how multinational enterprises choose transfer prices in the presence of differential corporate income tax rates. A transfer prince is a value placed on the goods which are traded between divisions of an organization.
Cuzdriorean Dan Dacian +1 more
core
The individual taxpayer utility function with tax optimization and fiscal fraud environment [PDF]
, 2011 In this paper I examine a taxpayer utility function determined by the extended set of variables - i.e. consumption, labor and tax-evasion propensity.
Pankiewicz, Paweł
core
Expressing OLAP operators with the TAX XML algebra
, 2008 With the rise of XML as a standard for representing business data, XML data warehouses appear as suitable solutions for Web-based decision-support applications. In this context, it is necessary to allow OLAP analyses over XML data cubes (XOLAP).
Darmont, Jérôme +2 more
core +2 more sources