Results 51 to 60 of about 1,300 (196)

COMPARATIVE CHARACTERISTICS OF THE TAX SYSTEM OF THE RUSSIAN FEDERATION AND EUROPEAN COUNTRIES

Russian Journal of Management, 2021
The tax system in different countries of the world is developed taking into account the peculiarities of the economy of states, the tax culture of the citizens of this country, and other indicators that affect the formation of an effective tax system. The article presents a comparative description of the current tax system of the Russian ...
openaire   +1 more source

Social, Technological, Economic, and Policy Factors in the Circular Economy Transition in Brazil

Sustainable Development, EarlyView.
ABSTRACT A well‐functioning circular economy (CE) integrates resilience across economic, environmental, and social dimensions. This study identifies key drivers and barriers to Brazil's CE transition through 20 semi‐structured interviews with stakeholders. Major sociocultural barriers include inadequate education and limited CE awareness, while growing
Alejandro Gallego‐Schmid, Ana Belén Guerrero, Ricardo Rebolledo‐Leiva, Alvaro Elorrieta‐Mendoza, Denisse Milagros Paredes Cotohuanca, Raphael Ricardo Zepon Tarpani, Rodrigo Salvador, Murillo Vetroni Barros, Claudia E. Henninger, Leonardo Vásquez‐Ibarra   +9 more
wiley   +1 more source

Advancing Sustainable Industrialization Under SDG 9: The Role of Financial Globalization and Income Inequality

Sustainable Development, EarlyView.
ABSTRACT This paper investigates how income inequality and financial globalization shape sustainable industrialization across 87 countries over 2000–2022, using the SDG 9 composite index as the outcome and the Method of Moments Quantile Regression (MMQR) to capture heterogeneous effects.
Özge Kozal, Daniel Balsalobre‐Lorente
wiley   +1 more source

Taxation of personal income in the context of issues of social fairness

Правоприменение, 2021
The subject. The leading position of the personal income tax in most countries is due to a number of circumstances. First, it is a personal tax, the object of which is the income actually received by the payer, and not the estimated average income that ...
N. M. Artemov, K. A. Ponomareva
doaj   +1 more source

Why Should we Worry about Nigeria's Fragile Security?

The Political Quarterly, EarlyView.
Abstract This paper explores the multifaceted implications of Nigeria's persistent security crisis, highlighting its domestic, regional and global consequences. It examines the humanitarian toll, economic disruption, poverty, food insecurity and the erosion of social cohesion within Nigeria. Regionally, it analyses how Nigeria's instability exacerbates
Onyedikachi Madueke
wiley   +1 more source

Formation of a Sustainable Mechanism of Preferential VAT Taxation of Exports as Evidenced by the Russian Federation Practice

Economies, 2021
In this article we review the issues of applying a preferential value added tax (VAT) taxation regime on export transactions involving unlawful tax benefit claims and tax evasion.
Elena Sidorova, Ekaterina Sebechenko, Yury Kostyukhin, Diana Boboshko, Alexey Kostin, Olga Kostina, Natalia Vikhrova   +6 more
doaj   +1 more source

Does Inequality Blur Class Lines? Meritocratic Attitudes in Comparative Perspective

The British Journal of Sociology, EarlyView.
ABSTRACT Scholars of inequality generally find that lower‐class individuals are more skeptical of meritocratic narratives that link economic success to individual work effort. However, past research has yielded inconclusive findings about how economic inequality affects meritocratic attitudes across different class groups.
Roshan K. Pandian, Ronald Kwon
wiley   +1 more source

Tax System of the Russian Federation: Current State and Steps towards Financial Sustainability [PDF]

Sustainability, 2019
Achieving financial sustainability is the most important strategic task of the state in a turbulent global economic environment. The purpose of this study was to identify the patterns of development and peculiarities of the tax situation in Russia.
Imeda Tsindeliani, Sebastian Kot, Evgeniya Vasilyeva, Levon Narinyan   +3 more
openaire   +1 more source

The Unintended Effects of US Regulations on the Value of Cash Holdings of Non‐US Companies: Evidence from the Public Company Accounting Oversight Board's International Inspection Access

Abacus, EarlyView.
We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley   +1 more source

THE MAIN FEATURES OF ADMINISTRATION OF THE CONSOLIDATED GROUP OF TAXPAYERS FOR INCOME TAX

Статистика и экономика, 2016
Since January 1, 2012 came into forceamendments to the Tax Code of the Russian Federation related to the possibleconsolidation of interdependent taxpayersto pay income tax.The consolidated group of taxpayers hasbecome a new tool in the Russian economy ...
Kseniya A. Khanafina
doaj   +1 more source