Results 11 to 20 of about 80,628 (315)
Impact of integrated reporting on enterprise value-based management: evidence from Ukraine [PDF]
Problems and Perspectives in Management, 2020 An integrated approach to the enterprise value-based management (VBM) provides a precise assessment of all accounting entities. The implementation of such an approach allows determining the value of objects that do not have a material form (intangible ...
Fedir Zhuravka +4 more
doaj +1 more source
The Taxation of Superstars [PDF]
SSRN Electronic Journal, 2015 Abstract How are optimal taxes affected by superstar phenomena? To answer this question, we extend the Mirrlees model to incorporate an assignment problem in the labor market that generates superstar effects. Perhaps surprisingly, rather than providing a rationale for higher taxes, we show that superstar effects provide a force for lower
Scheuer, Florian, Werning, Iván
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Guangdong nongye kexue, 2022 Green agricultural development is the connotation and requirement of high-quality agricultural development. The measurement and research of green total factor productivity (GTFP) of agriculture has important references for measuring the level of high ...
Fengmin YAO +5 more
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Taxation and Tournaments [PDF]
Journal of Public Economic Theory, 2005 This paper analyzes the effects of progressive taxes on labour supply and income distribution in the context of the rank-order tournament model originally developed by Lazear and Rosen (1981).
Persson, Mats, Sandmo, Agnar
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American Economic Journal: Applied Economics, 2009 Informal payments are a frequently overlooked source of local public finance in developing countries. We use microdata from ten countries to establish stylized facts on the magnitude, form, and distributional implications of this “informal taxation.” Informal taxation is widespread, particularly in rural areas, with substantial in-kind labor payments.
Olken, Benjamin A., Singhal, Monica
openaire +7 more sources
Professional judgement in accounting: contents and conditions of application
Business: Theory and Practice, 2022 The article considers the theoretical prerequisites and regulatory requirements that determine the practical approaches to the application of professional judgment in defining the best way to present reporting information.
Olena Fomina +3 more
doaj +1 more source
Land, 2023 With the rapid development of digital finance, the implementation of digital infrastructure is becoming increasingly significant. Broadband construction is an important part of the communication network, and can promote urban infrastructure in cities ...
Peng Wang, Yihui He, Kengcheng Zheng
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Incentive Engineering for Concurrent Games [PDF]
EPTCS 379, 2023, pp. 344-358, 2023 We consider the problem of incentivising desirable behaviours in multi-agent systems by way of taxation schemes. Our study employs the concurrent games model: in this model, each agent is primarily motivated to seek the satisfaction of a goal, expressed as a Linear Temporal Logic (LTL) formula; secondarily, agents seek to minimise costs, where costs ...
arxiv +1 more source
A South African perspective on value-added tax on international mobile telecommunication services
Journal of Economic and Financial Sciences, 2015 The purpose of the article is to explore the VAT practices of mobile telecommunication service providers in South Africa. First, literature dealing with the general VAT principles in South Africa such as the VAT Act No.
Anculien H. Schoeman +2 more
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The Impact of Internet Use on Corporate Tax Avoidance: Evidence from Chinese Enterprises
Complexity, 2022 Based on the data of Chinese industrial enterprises from 2004 to 2009, a fixed-effect model is adopted in this paper to analyze the effect and the mechanism of the enterprises using the Internet on tax avoidance.
Gaoyi Lin +3 more
doaj +1 more source