Results 101 to 110 of about 137,739 (283)
Минимизация и оптимизация налогообложения как элементы налогового планирования
Путеводитель предпринимателя, 2020 The object of an article is characterization and comparative analysis of current methods of influence on the financial-economic management of enterprise as tax minimization, tax optimization and tax planning, that, overall would determine an effective ...
doaj
Effects of tax depreciation on optimal firm investments [PDF]
This paper studies how the difference between technical depreciation and tax depreciation affects the firm's optimal investment strategy. The objective is maximization of shareholder value.
De Waegenaere, A.M.B. +2 more
core +1 more source
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
Optimal Tax Theory, Econometric Evidence, and Tax Policy [PDF]
, 1978 A renewed interest in the theory of optimal taxation has emerged in recent years. The theory of optimal taxation generally has followed two disparate paths: the theory of optimal commodity (or indirect) taxation and the theory of optimal income (or direct) taxation. Only occasionally have attempts been made to integrate or compare these two approaches.
openaire +1 more source
A Generic Path Algorithm for Regularized Statistical Estimation [PDF]
, 2012 Regularization is widely used in statistics and machine learning to prevent overfitting and gear solution towards prior information. In general, a regularized estimation problem minimizes the sum of a loss function and a penalty term. The penalty term is
Wu, Yichao, Zhou, Hua
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Business Strategy and the Environment, EarlyView.ABSTRACT Despite the growing interest in ESG performance, limited research explores the mediating role of government policy in the relationship between Fintech, green finance and ESG outcomes. We address this gap by examining how Fintech and green finance influence ESG performance through government policies.
Mandella Osei‐Assibey Bonsu +4 more
wiley +1 more source
Optimal Tax Depreciation Lives and Charges under Regulatory Constraints [PDF]
Depreciation is not only a representation of the loss in asset-value over time.It is also a strategic tool for management and can be used to minimize tax payments.In this paper we derive the depreciation scheme that minimizes the expected value of the ...
De Waegenaere, A.M.B., Wielhouwer, J.L.
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Business Strategy and the Environment, EarlyView.ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu +3 more
wiley +1 more source
Mathematical modeling of the optimal tax trajectory of a commercial organization
Модернизация, инновация, развитиеPurpose: is to develop the mathematical model for quantitative assessment of the tax burden by building the tax trajectory of a commercial organization as the tool for optimizing tax payments.Methods: the presented concept is developed on the basis of ...
K. A. Zakharova, D. A. Muravev
doaj +1 more source
Considerations regarding tax optimization in implanted multinational enterprises through external growth for the automobile industry in Central Eastern Europe [PDF]
The business strategy of multinational enterprises (MNEs) from the automobile industry implanted in Central-Eastern European (CEE) countries (Poland, Czech Republic and Romania) is an offensive one, global from operational perspective. Mainly it aims the
Feder Emoke Szidonia +1 more
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