Results 61 to 70 of about 138,553 (302)

Легальные методы уменьшения налога на прибыль на предприятиях Украины [PDF]

, 2008
В статье рассмотрена оптимизация налога на прибыль является важнейшим методом принятия управленческого решения. Рассмотрены основные методы уменьшения налога на прибыль и пути их достижения.In this article is considered the optimization of the tax on ...
Линник, Елена Ивановна, Матросова, Виктория Александровна, Пронина, А. Ю., Хильковец, Е. В.   +3 more
core  

Optimal Tax Progressivity: An Analytical Framework* [PDF]

The Quarterly Journal of Economics, 2014
Abstract What shapes the optimal degree of progressivity of the tax and transfer system? On the one hand, a progressive tax system can counteract inequality in initial conditions and substitute for imperfect private insurance against idiosyncratic earnings risk. On the other hand, progressivity reduces incentives to work and to invest
Heathcote, Jonathan, Storesletten, Kjetil, Violante, Giovanni l.   +2 more
openaire   +8 more sources

Consumers' Willingness to Pay a Premium for Climate‐Friendly Food Production: The Role of Production Method Information and Social Norms

Agribusiness, EarlyView.
ABSTRACT This study examines whether information about production methods and social norms can increase consumers' willingness to pay (WTP) a price premium for food produced using climate‐friendly farming methods. A randomized survey experiment was conducted with 1568 respondents across Denmark, Lithuania, and Spain, who were assigned to one of four ...
Kassa Tarekegn Erekalo, Tove Christensen, Sigrid Denver, Marilena Gemtou, Spyros Fountas, Søren Marcus Pedersen   +5 more
wiley   +1 more source

Налог на прибыль: проблема оптимизации и направления реализации [PDF]

, 2015
Налоговое планирование играет важную роль на эффективность деятельности компании. В этой связи важно учитывать риски при введении той или иной нормы налогового планирования.
Осипова, А. Г.
core  

Market‐Based Nutrition Regulation and Adult BMI Dynamics in Latin America

Agribusiness, EarlyView.
ABSTRACT Market‐based nutrition policies, including interpretative labeling systems and taxes on sugar‐sweetened beverages (SSBs), have been widely adopted across Latin America to influence dietary choices and address rising obesity rates. While prior research documents change in food purchasing and product reformulation following these policies ...
Emiliano Lopez Barrera, Grace Melo
wiley   +1 more source

Smart Denture with Embedded Thin‐Film Temperature Sensors Patterned by Femtosecond Laser Pulse for Elderly Healthcare

Advanced Intelligent Systems, Volume 7, Issue 3, March 2025.
We demonstrate the direct‐laser patterning of a gold thin film on polymethyl methacrylate to fabricate a temperature sensor for dentures. The temperature sensor‐embedded smart dentures are evaluated in an oral environment, enabling in‐situ monitoring for elderly healthcare.
Han Ku Nam, Yong Kwon Chae, Seoung‐Jin Hong, Younggen Lee, Dongwook Yang, Byunggi Kim, Sang Wook Kang, Young‐Jin Kim   +7 more
wiley   +1 more source

MECHANISM OF REALIZATION OF TAX BENEFITS IN FREE TRADE ZONE IN CRIMEA [PDF]

Krymskij Naučnyj Vestnik, 2015
The article considers the conditions of participation of residents in the special economic zone of Crimea and Sevastopol, the list of tax benefits provided under the activity regulated by law.
Anastasia Smagina
doaj  

TAX OPTIMIZATION AS A DECISIVE FACTOR OF ECONOMIC DEVELOPMENT (THE CASE OF POLAND)

Baltic Journal of Economic Studies, 2016
The main purpose of the paper is to compare the system of taxation and tax optimization in Poland with solutions in the selected EU Member States and its influence on economic development. The paper presents the system of taxation in Poland compared with
Mykola Andriyash
doaj  

The Impact of the Romanian Tax System Optimizing on Sustainable Economic Development [PDF]

Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics
The aim of this research is to capture the main changes to the legislation on VAT, microenterprise income tax and corporate income tax and payroll taxes as of 01.01.2024, as well as to capture how these tax measures will impact the entrepreneurial ...
Marian Socoliuc, Mihaela Ionela Socoliuc
doaj   +1 more source

Potential contribution of biomass gasification‐based technology in energy transition: a technical review coupled with bibliometric studies

Biofuels, Bioproducts and Biorefining, EarlyView.
Abstract Biomass gasification technology has been extensively researched around the world; however, there is a need to evaluate the current research landscape and evolutionary direction of research in the broader context of energy transition. A systematic bibliometric analysis of the Web of Science database was performed for articles that fall within ...
Olasunkanmi Opeoluwa Adeoye, Electo Eduardo Silva Lora, Rubenildo Vieira Andrade, Leonardo Peña Pupo, René Lesme Jaén, Osvaldo José Venturini   +5 more
wiley   +1 more source