Results 51 to 60 of about 35,967 (305)
Methods of assessment of tax risks
, 2010 Дано опис різноманітних методик оцінки податкових ризиків, а також більш повний перелік та аналіз ризикообразуючих факторів, впливаючи на планування податків.
Леус, Э.В. +2 more
core +4 more sources
Modernization of tax control in the context of digitalization of the economy
Вестник университета, 2020 Actual problems of modernization of tax control have been considered and proposals aimed at the development of tax administration in the context of digitalization of the economy have been formed.
E. A. Kirova, A. V. Kozhebatkina
doaj +1 more source
On the Economics of US Agricultural Policy
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This paper presents an economic analysis of US agricultural policy, building on a modified version of Gardner's efficient redistribution. We argue that agricultural policy is motivated as an attempt to implement an efficient redistribution scheme that redistributes income toward farmers who, as a group, have been adversely affected by ...
Jean‐Paul Chavas
wiley +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Growing demand for healthier beverages is driving innovation in the wine sector, with dealcoholized wine emerging as a promising alternative. However, little is known about the contextual conditions under which consumers would choose dealcoholized wine, particularly in countries with strong wine traditions. To fill this gap, this work examines
Giovanna Piracci +4 more
wiley +1 more source
Tax Mechanism to Counteract Business Fragmentation in Agriculture [PDF]
Финансовый журналThe subject of this study is tax risks of agricultural producers associated with business fragmentation. The purpose of the study is to develop proposals for improving taxation and tax control in agriculture, contributing to the reduction of business ...
Anna V. Tikhonova, Marina V. Pyanova
doaj +1 more source
Swedish farmers' approval of nudges
Agribusiness, EarlyView.Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen +2 more
wiley +1 more source
Вестник Северо-Кавказского федерального университета, 2022 The article is focused on a relevant issue of minimizing tax risks in companies with complex structures (holdings, groups of companies). There is a view offered on various situations where such risks are not impossible, and there are also ideas expressed
Natalia P. Adintsova
doaj
Taxes, Default Risk, and Yield Spreads [PDF]
The Journal of Finance, 1985 ABSTRACTThis paper develops a model of bond prices and yield spreads that incorporates the effect of both taxes and differences in default probabilities. The tax loss consequences of default are recognized. Traditionally, tax‐free (municipal) bond yields have been viewed as linearly related to taxable yields with a slope coefficient equal to one minus ...
Maloney, Kevin J. +2 more
openaire +1 more source
Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
A Lévy Insurance Risk Process with Tax [PDF]
Journal of Applied Probability, 2008 Using fluctuation theory, we solve the two-sided exit problem and identify the ruin probability for a general spectrally negative Lévy risk process with tax payments of a loss-carry-forward type. We study arbitrary moments of the discounted total amount of tax payments and determine the surplus level to start taxation which maximises the expected ...
Albrecher, Hansjörg +2 more
openaire +3 more sources