PECULIARITIES OF TAX MANAGEMENT OF MICROENTERPRISES SELLING TOBACCO PRODUCTS IN THE CONDITIONS OF MARTIAL LAW [PDF]
Êvropejsʹkij Vektor Ekonomìčnogo Rozvitku, 2023 The article examines the peculiarities of tax management on the example of microenterprises selling tobacco products operating in wartime. The sequence of opening a business entity is considered. The author notes the peculiarities of the selected types
Zhanna V. Piskova, Viktoria N. Varenyk
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SLIPPERY SLOPE FRAMEWORK: MOTIVASI PEMBAYARAN PAJAK DAN KEPATUHAN PAJAK
El Muhasaba: Jurnal Akuntansi, 2021 The purpose of this study is to provide empirical evidence behind tax compliance based on a slippery slope framework, namely the motivation to pay taxes due to the power (power) of the government or the awareness of the taxpayers themselves.
Firda Ayu Amalia
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Management of Tax Burden on Value-Added Tax at the Enterprise Level [PDF]
Облік і фінанси, 2021 Modern economic conditions in Ukraine are characterized by an excessive level of tax burden on business and the instability of tax legislation, which hinders the development of entrepreneurial activities of business entities.
Yuliya Ostapenko
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The Modigliani–Miller Theory with Arbitrary Frequency of Payment of Tax on Profit
Mathematics, 2021 The main purpose of the current study is the generalization and further development of the Modigliani–Miller theory taking into account one of the conditions of the real functioning of companies for the case of paying income tax with an arbitrary ...
Peter Brusov, Tatiana Filatova
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Social Security and robotization: Possible ways to finance human reskilling and promote employment
Paladyn, 2020 This contribution aims to open the discussion on how to balance the opportunities and the risks posed by the increased robotization of the economy.
Díaz Alfredo, Grau Ruiz María Amparo
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Corporate Risk, Cost Shifting, and Tax Avoidance
Jurnal Akuntansi, 2021 This study aims to investigate relationship between corporate risk, cost shifting, and tax avoidance. Using 50 companies of all manufacturing companies listed in Indonesian Stock Exchange, we try to investigate a corporate risk, cost shifting and tax ...
I Nyoman Agus Wijaya +3 more
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Journal of Accounting and Finance in Emerging Economies, 2021 Purpose: Taxation basically occupies an important place in the strategic decisions of companies, therefore, business are thinking to adopt a dynamic and active method for tax management.
Muhammad Husnain +2 more
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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
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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
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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
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