Results 81 to 90 of about 1,300 (196)

Development of the methodology of taxation of agricultural enterprises in the context of digitalization [PDF]

BIO Web of Conferences
According to the norms of Russian legislation taxpayers by default fall under the general system of taxation. Developing financial and economic activities, enterprises, including agricultural enterprises can apply different tax regimes: the transition ...
Klychova Guzaliya, Fakhretdinova Elvira, Zakirova Alsou, Selezneva Irina, Ilyin Sergey, Faizullin Iskandar   +5 more
doaj   +1 more source

Improving the system of administration of the tax on personal income in the Russian Federation

Clusters. Research and Development, 2017
Tax on income of physical persons (hereinafter - PIT) as the most affecting the material well-being of citizens have repeatedly been subjected to drastic methodological changes, having been proportional, differentiated, with simple and complex progression rate.
Dar'ya Azeeva, null Азеева, Nikol' Sarapkina, null Сарапкина   +3 more
openaire   +2 more sources

Establishment of National Public Audit Oversight Boards: Descriptive Evidence and Implications for Audit Quality

Journal of Accounting Research, Volume 64, Issue 1, Page 127-180, March 2026.
ABSTRACT We investigate the establishment of public audit oversight bodies (POBs) worldwide. We present descriptive evidence on POBs’ characteristics and factors influencing the timing of their establishment, finding that countries with stronger institutions, civil law traditions, and higher media attention to audit quality adopt POBs faster.
ELIZABETH CARSON, PHILLIP LAMOREAUX, ROGER SIMNETT, ULRIKE THÜRHEIMER, ANN VANSTRAELEN   +4 more
wiley   +1 more source

THE ESSENCE OF THE TRANSPORT TAX, ITS PLACE AND ROLE IN THE TAX SYSTEM OF THE RUSSIAN FEDERATION

Russian Journal of Management, 2020
Introduction: Transport tax is one of the three property taxes paid by legal entities and individuals on property that they own. The article considers the current mechanism for collecting transport tax on the territory of the Russian Federation, since the transport tax is one of the sources of replenishment of the budgets of the subjects of the Russian
openaire   +1 more source

African Decolonial Theory: A Conversation

Antipode, Volume 58, Issue 2, March 2026.
Abstract Antipode has become a key platform for engaging with decolonial and anticolonial scholarship, as well as adjacent fields such as Black geographies, Indigenous studies, Latin American feminism, and work on settler‐colonialism. African reference points in this literature, however, have been far less common, both in the journal and more broadly ...
Patricia Daley, Sabelo J. Ndlovu‐Gatsheni, Wangui Kimari, Franklin Obeng‐Odoom, Sylvia Tamale, Sybille Bauriedl, Sylvia Bawa, Inken Carstensen‐Egwuom, Grace Adeniyi‐Ogunyankin, Yousuf Al‐Bulushi, Stefan Ouma   +10 more
wiley   +1 more source

Doubling Down Political Budget Cycles: The Role of State‐Owned Enterprises

Economics &Politics, Volume 38, Issue 1, Page 306-326, March 2026.
ABSTRACT We study the degree and nature of political budget cycles in public investments when two instruments are available: investments by core governments and, more indirectly, by state‐owned enterprises (SOEs). While fiscal pressure on core budgets may induce politicians to shift election‐induced investments to SOEs, voters' uncertainties in clearly
Zareh Asatryan, Désirée I. Christofzik, Justus Nover   +2 more
wiley   +1 more source

Tax System Of The Russian Federation And Foreign Countries

European Proceedings of Social and Behavioural Sciences, 2021
Satsita Salikhovna Khasanova, Aishat Alisovna Shemilkhanova, Kheda Musaevna Balaeva   +2 more
openaire   +1 more source

The United Nations Special Rapporteur on Contemporary Forms of Slavery on the Labour Rights of Incarcerated People: A Case Study of England and Wales

The Howard Journal of Crime and Justice, Volume 65, Issue 1, Page 32-41, March 2026.
ABSTRACT This article presents the 2024 Report of the United Nations Special Rapporteur on Contemporary Forms of Slavery, entitled ‘Contemporary Forms of Slavery as Affecting Currently and Formerly Incarcerated People’, and assesses the regime in England and Wales on the basis of the Rapporteur's recommendations.
Virginia Mantouvalou
wiley   +1 more source

The Long‐Term Effects of Populism on Foreign Policy: Berlusconi's Legacy and Its Impact on Italy's Approach to the EU and International Politics

JCMS: Journal of Common Market Studies, Volume 64, Issue 2, Page 720-741, March 2026.
Abstract What are the long‐term effects of populism on foreign policy? This aspect has not been addressed yet by the burgeoning literature on the international consequences of populism. In this contribution, we hypothesise that the two distinctive features of populist foreign policy‐making, mobilisation/politicisation and personalisation/centralisation,
Sandra Destradi, Emidio Diodato
wiley   +1 more source

Preferences for Consumption and Leisure Across Countries

The Manchester School, Volume 94, Issue 2, Page 135-144, March 2026.
ABSTRACT Worktimes differ across countries and over time. The economics literature usually explains these differences by financial incentives such as wages and taxes, assuming identical and constant preference for leisure versus consumption. Non‐economic researchers recognize different attitude towards work across countries and over time and connect ...
Jim Jin, Geethanjali Selvaretnam
wiley   +1 more source