Results 211 to 220 of about 220,449 (278)

A Tax Law perspective on Brexit: which consequences on VAT and customs procedures?

open access: yes
The aim of this dissertation is to examine and deepen the tax consequences of Brexit, with a specific focus on two aspects of tax law that have raised and still raise many critical issues and uncertainties: VAT and customs. In order to identify and analyse the implications of the UK withdrawal from the EU on the two above mentioned aspects, i.e., VAT ...
openaire   +1 more source

Temporary VAT Reduction in Vietnam: Consumer Behavior Analysis

open access: yesInternational Studies of Economics, EarlyView.
ABSTRACT This study investigates the impact of temporary VAT rate changes on consumer behavior in Vietnam, particularly concerning the VAT reduction implemented during 2023–2024. The research analyzes annual survey data and household expenditure reports to assess changes in consumer spending on durable goods during the first half of 2024 (2024 H1 ...
Hang Thi Thu Trinh
wiley   +1 more source

Realistic Representation, Dynamic Evolution and Determinants of Institutional Quality in China

open access: yesInternational Studies of Economics, EarlyView.
ABSTRACT The paper delves into the role of institutional quality in bolstering China's economic resilience post‐COVID‐19, CITIC‐Entropy. It divides institutions into basic and changeable categories, establishing an index system via the CITIC‐Entropy TOPSIS model.
Susu Wang, Qidi Zhang, Jing Fang
wiley   +1 more source

The Anatomy of an Employment Contract. [PDF]

open access: yesPlast Reconstr Surg Glob Open
Fine KS   +4 more
europepmc   +1 more source

When Technology Meets Turbulence: The Impact of Digital Transformation and Policy Uncertainty on Audit Opinions

open access: yesJournal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study investigates how Corporate Digital Transformation (CDT) influences audit opinions in Chinese A‐share‐listed non‐financial firms from 2011 to 2022, with a focus on the moderating role of Economic Policy Uncertainty (EPU). Results reveal an inverted U‐shaped relationship: moderate levels of CDT enhance audit outcomes through improved ...
He Min   +2 more
wiley   +1 more source

Optimizing Executive Cash Bonuses: The Nonlinear Impact of Executive Cash Bonuses and Strategic Fit

open access: yesJournal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study examines how aligning executive cash bonuses with firm strategic orientation influences firm performance. While prior research mainly focuses on stock‐based incentives and linear effects, we address critical gaps by analyzing cash bonuses and exploring nonlinear relationships using polynomial regression and response surface analysis.
Yao‐Tien Lee   +3 more
wiley   +1 more source

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