Results 51 to 60 of about 138,553 (302)

TAX AUDIT TO ENSURE BUSINESS PROSPERITY: TRENDS AND PERSPECTIVES

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики, 2023
The study identifies key trends impacting the business services industry in 2023, including the strong post-pandemic recovery of demand, increased demand for recruitment services, and increased funding for R&D.
Ostap Olendiy   +5 more
doaj   +1 more source

Do Tax Incentives for Farmland Leases Increase Farm Supply? Evidence From Iowa's Beginning Farmer Tax Credit

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross   +2 more
wiley   +1 more source

Tax optimization management in the context of shadow economy performance

open access: yesZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
The article is devoted to tax optimization in the relation do shadow economy performance. The importance of rule 2018/822 issued by ECOFIN has been  highlighted.
Andrzej Buszko, Anna Firkowska
doaj   +1 more source

Use of the Tax Prism Method When Forming Tax Part of the Budget

open access: yesEconomics and Culture, 2017
The tax prism method is developed for the assessment of tax part of the budget as well as for forecasting the influence of tax optimisation on it. There are certain trends in global practice.
Verovska Ludmila, Leontyev Alexey
doaj   +1 more source

The Biofuels Blueprint: Understanding the U.S. Renewable Fuel Standard

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT We provide a comprehensive review of the U.S. Renewable Fuel Standard (RFS), synthesizing nearly two decades of program evolution, market outcomes, and economic analysis. The RFS mandates minimum volumes of renewable fuel blending through a nested structure based on life‐cycle greenhouse gas reductions, enforced via tradeable Renewable ...
Maria Gerveni   +3 more
wiley   +1 more source

Accounting tools and tax optimization schemes

open access: yesМенеджмент та підприємництво: тренди розвитку, 2020
The evolution of taxes and the increasing role of public financial resources in the life of modern society have contributed to the transformation of taxation into an important, complex, specific area of activity with their own laws of development.
Tetiana Tuchak
doaj   +1 more source

Optimizing Tax Planning and Deferred Taxes in Implementing Earnings Management

open access: yesJurnal Ilmu Keuangan dan Perbankan, 2023
The purpose of this study is to examine the optimization that occurs between tax planning and the use of deferred tax expenses in profit management implementation.
Shandy Cahya Febriana
doaj   +1 more source

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

open access: yesAgribusiness, EarlyView.
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó   +3 more
wiley   +1 more source

Fiscal Optimization Through the Acquisition of Intra Group Services [PDF]

open access: yesOvidius University Annals: Economic Sciences Series, 2022
This empirical study addresses the fiscal optimization of the profit tax by purchasing intragroup services for planning, respectively preparing the financial statements and adjusting the income and profit tax, with an impact on the deduction of value ...
Marius Boita   +2 more
doaj  

How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan   +3 more
wiley   +1 more source

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