Results 41 to 50 of about 903,563 (292)
On Criminalization of Evasion from Payment of Insurance Contributions
Сибирское юридическое обозрение, 2018 In July 2017 Federal Law № 250-FZ amended the Criminal Code of the Russian Federation related to tax evasion, fees and insurance premiums. To clarify the content of these short stories, the author refers to the corresponding provisions of the legislation
N. V. Akhtyrskaya
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The effect of late payment penalties on the payment timing of owed taxes
Economics Letters, 2022 This paper studies the effectiveness of a policy designed to influence the timing decision for payments of owed taxes. Owed taxes arise when the sum of the foregoing tax year’s preliminary tax payments falls short of the total tax liability. In 2009 the Danish tax authority (SKAT) introduced an annualised penalty rate of 4.6%.
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Contemporary Accounting Research, 2022 <span><span>Over a </span><span>thirty-year</span><span> period i</span><span>n a broad sample of publicly traded firms, </span><span>we observe that </span><span>the share of firms annually reporting pre-tax book losses increased from about 20 to 35%.
Alexander S. Edwards +2 more
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Economic Impact of Sustainability in Wine Sector: A Systematic Literature Review
Agribusiness, EarlyView.ABSTRACT Sustainability has become a key issue in the wine sector, raising questions about its compatibility with firms' economic performance. Despite growing attention to environmental and social practices, evidence on their economic implications remains fragmented.
Valentina Di Chiara +2 more
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FORMATION OF ACCOUNTING POLICIES IN TERMS OF PAYMENTS FOR TAX PAYMENTS
Economic scope, 2021 The article investigated the issue of the formation of accounting policies in terms of payments for tax payments. The solution of the tasks set out in the article is carried out with the help of general scientific research methods, namely: analysis, systematization and generalization.
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AIChE Journal, EarlyView.Abstract The rapid growth of AI data centers (AIDCs) is intensifying stress on power systems and exposing operators to volatile electricity markets. This work develops a process‐informed co‐optimization framework that integrates liquid air energy storage (LAES) with AIDC operation. Unlike black‐box storage models, the proposed formulation captures LAES
Zhicong Fang +3 more
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Food inflation pass‐through from agricultural imports in a small open economy
American Journal of Agricultural Economics, EarlyView.Abstract This paper develops a new framework for quantifying cost pass‐through in a small open economy by estimating firm‐level markup responses to agricultural import price shocks. We show theoretically that markup adjustments depend on firms' reliance on imported inputs and demand curvature, generating heterogeneous inflationary effects across firm ...
Minseong Kang, Seungki Lee
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Public non-tax payments in the Western European concept: the theoretical aspect
Гуманитарные и юридические исследованияIntroduction. Public non-tax payments that are not provided for by tax legislation, but legalized through the establishment and consolidation in a wide variety of regulatory legal acts with different legal force, are among the components of the budget ...
I. V. Kurkin
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DOES PERCEIVED GOVERNMENTAL EFFICIENCY IN MANAGING TAX MONEY DRIVE COMPLIANCE? EVIDENCE FROM A TAX GAME [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2012 Tax compliance, i.e. citizens’ disposition to pay taxes either voluntary or enforced, is an extremely importanttopic at any moment, but mostly when governments have to finance public goods with few tax money.
BĂTRÂNCEA LARISSA-MARGARETA +2 more
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American Journal of Agricultural Economics, EarlyView.Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra +3 more
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