Results 11 to 20 of about 82,701 (288)
Formation of a system of indicators of balanced economic development in the context of globalization: space-time analysis in order to ensure economic security [PDF]
SHS Web of Conferences, 2021 Research background: The modern world economy of the 21st century, being innovatively oriented, global and based on the information space, is constantly being modified, focusing on the growth of the level and quality of life of the population by ...
Afanasyeva Lubov +2 more
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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
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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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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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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
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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
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Free trade taxation and protectionist taxation [PDF]
International Tax and Public Finance, 1996 The goal of this paper is to seek new insight regarding international tax policy by recasting it in parallel with the theory of international trade. This is accomplished by defining a free trade taxation regime as one that is consistent with an efficient worldwide allocation of capital, and evaluating within this perspective various aspects of tax ...
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Journal of Economic and Financial Sciences, 2016 The South African government is dedicated to improving the country’s economy. The establishment of economic zones is used throughout the world as a method to improve a country’s economic growth.
Nadea le Roux, Anculien Schoeman
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Risk-oriented strategic management accounting in Ukraine
Business: Theory and Practice, 2023 In order to survive, Ukrainian enterprises in the conditions of war must look for new ways of effective management, a higher degree of integration of risk management and strategic management.
Olena Fomina +4 more
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Addressing the small business tax compliance burden: Evidence from South Africa
Journal of Economic and Financial Sciences, 2013 Small businesses have the potential to grow the economy, generate jobs and reduce poverty, but they face many constraints including high tax compliance costs and burdens.
Sharon Smulders, Gelishan Naidoo
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