Results 21 to 30 of about 15,510 (257)
The inequality impacts of the carbon tax in China
Humanities & Social Sciences Communications, 2022 Previous research has acknowledged that climate change is likely to expand the wealth gap, and climate policies may further increase inequality. Nevertheless, little research has focused on how climate policies affect inequality.
Shuyang Chen
doaj +1 more source
SSRN Electronic Journal, 2016 The digital economy is characterized by the use of intellectual property such as software, patents and trademarks. The pricing of such intangibles is widely used to shift profits to low-tax countries. We analyze the role of a source tax on royalty payments for abusive transfer pricing, and optimal tax policy.
Juranek, Steffen +2 more
openaire +3 more sources
The effect of Mental Accounting on tax compliance of self-employed auditors in the presence of some intermediate factors [PDF]
فصلنامه بورس اوراق بهادار, 2020 The purpose of the this applied research is to investigate the effect of mental accounting on the tax adjustment of self-employed auditors in the presence of financial literacy factors, work conscience, tax incentives and tax evasion.
zahra kohandel +2 more
doaj +1 more source
New Statistical and Econometric Approaches to the Modeling of Budget Policy on the Example of Tax Revenues and Information Management [PDF]
Journal of Information Technology Management, 2021 The article presents the results of studies on the development of new statistical and econometric approaches to modeling budget policy. The obtained results are applied on the example of tax revenue modeling.
Sergii Zakharin +4 more
doaj +1 more source
Tax violations of the Decree on Fiscal Benefits and Direct Grants for Mitigation of Economic Consequences of COVID-19 Pandemic [PDF]
Anali Pravnog Fakulteta u Beogradu, 2020 The subject of our analysis are tax offenses in the Republic of Serbia related to abuse and subsequent loss of rights to fiscal benefits and direct grants. The article points out that tax offenses, as is the case with taxes, can only be introduced in law.
Đokić Minja, Rilaković Ilija
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Accounting and analytical support of management control over tax expenses and tax liabilities
Економіка, управління та адмініструванняThe article analyses the system of economic operations related to tax expenses and tax liabilities of taxpayers and the role of accounting in their reflection.
M.F. Nagirniak
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Electronic Payment System and Tax Payment in Nigeria
, 2023 This study investigates the factors affecting the adoption of electronic payment systems for tax payment in Rivers State, Nigeria. Given the increasing importance of digitization in financial transactions, understanding these factors can provide valuable insights for policymakers, taxpayers, and accounting professionals alike.
ALI, ANDREW SIMON +2 more
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Tax audits of customs payments
Вестник Воронежского государственного университета: Серия экономика и управлениеSubject. The article examines issues related to the organisation of audits and audit methods used to validate that all customs payments were duly calculated, recorded, and paid.
Vera N. Serdyuk +2 more
doaj +1 more source
TAX PLANNING: OPTIMIZATION TOOL OF DEBTS TOWARDS THE BUDGET [PDF]
Economica, 2017 Tax planning is complex of measures,consisting in the reduction of tax payments under the law. Tax planning at the enterprise starts from the initial structuring of businesses and activities and can be carried out both at entity level (corporate) and ...
Anatol GRAUR
doaj
Sustainable Productivity Growth in Agriculture: The Role of Shifts in R&D Investments and Technology
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The objective of the paper is to evaluate the long‐term prospects of sustainable productivity growth linked to plausible assumptions on public agricultural R&D investments as the key productivity driver. Second, it investigates the role of changing R&D focus from yield maximization to input saving technologies (fertilizers and pesticides). The
Zuzana Smeets Křístková +4 more
wiley +1 more source