Results 61 to 70 of about 5,040,343 (330)
Tax security in the taxation of corporate profits in the context of innovative economic development
УправлениеWith an increase in the basic income tax rate from 2025, organisations are faced with the task of ensuring the tax security of profit taxation in the context of innovative economic development, allowing taxpayers and tax authorities to effectively use ...
E. A. Kirova, E. A. Ponomarenko
doaj +1 more source
Advanced Intelligent Systems, Volume 7, Issue 3, March 2025.We demonstrate the direct‐laser patterning of a gold thin film on polymethyl methacrylate to fabricate a temperature sensor for dentures. The temperature sensor‐embedded smart dentures are evaluated in an oral environment, enabling in‐situ monitoring for elderly healthcare.
Han Ku Nam +7 more
wiley +1 more source
Determinants of aggregate income-tax-evasion behaviour: the case of US
PSL Quarterly Review, 2013 The determinants of aggregate income-tax-evasion behaviour as reflected in the size of the underground economy in the US are analysed. These factors include the federal personal income tax rate, the social security tax rate, the federal corporation ...
R.J. CEBULA
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Tax-Induced Intertemporal Restrictions on Security Returns
The Journal of Finance, 1994 ABSTRACTThis article derives testable restrictions on equilibrium asset prices when investors have the option to time the realization of their capital gains and losses for tax purposes. The tax‐timing option alters both the magnitude and timing of equity returns relative to those in a tax‐free model.
Bossaerts, Peter, Dammon, Robert M.
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Advanced Intelligent Systems, EarlyView.As food insecurity and global food demands surge, artificial intelligence (AI)‐based technologies offer promising opportunities to reduce food loss and waste. In this perspective, current AI adoption across the food supply chain is assessed using various academic, industry, and policy sources.
Akansha Prasad +5 more
wiley +1 more source
The essence of the concept of "tax security"
Legal horizons, 2020 An article deals with analysis of the concept “tax”, determination of its role in a market reform, as well as a list of financing from tax receipts. The levels of tax security are determined: national (state), regional, of tax payers. In tax security such an element as the tax security of enterprises is defined. A substantial characteristics of a term “
A.M. Kulish, Y.S. Kondieiev
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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
wiley +1 more source
Review of Approaches to Assessing the Impact of New Challenges on the Economy and Certain Aspects of Taxation [PDF]
Финансовый журналThe article presents a review of publications devoted to the approaches to assessing the impact of external shocks on the economy in general and on certain aspects of taxation in particular.
Rodion V. Balakin, Yuliya A. Steshenko
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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
wiley +1 more source
Business splitting: compliance with the principle of tax certainty in law enforcement practice
Правоприменение, 2020 The subject. The problems of business splitting, when several new business entities are created on the basis of an existing organization in order to maintain a preferential special tax regime, are considered in the article.The aim of this paper is to ...
Karina A. Ponomareva
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