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Risk-oriented strategic management accounting in Ukraine
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
doaj +1 more source
Addressing the small business tax compliance burden: Evidence from South Africa
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
doaj +1 more source
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
doaj +1 more source
BEPS ACTION PLAN 13: DEFINITION, BENEFIT, CHALLENGE, AND CHANGE [PDF]
This paper describes the implementation of BEPS Action Plan 13: Definition, Benefit, Challenge, and Change. The research was conducted using qualitative. It used secondary data from OECD. Lyotard was used to analyzing the data.
Kumalasari K.P.+3 more
doaj
ASSESSING CERTIFIED PUBLIC ACCOUNTANTS AS CAREER CHOICE: ACCOUNTING STUDENTS’ PERCEPTION
The purpose of this study is to analyze accounting students' perceptions of becoming a Certified Public Accountant (CPA). The factors measured in this study are variables of Human Influence, Intrinsic Value, Career Prospects, Job Market Factors, and ...
Syifa Citra Nabela+3 more
doaj +1 more source
Countering Economic Crime in The Context of Globalization [PDF]
Research background: The criminalization of public relations in the context of economic globalization is one of the hallmarks of modernity. The study of world, Russian and regional trends and patterns of economic crime and its conditionality by ...
Markina Svetlana+3 more
doaj +1 more source
Forensic audit of public debt in the financial control system of Ukraine [PDF]
Forensic audit of public debt is an important tool for ensuring financial transparency and effective public finance management. In the context of Ukraine, given the difficult economic situation and high level of public debt, the use of forensic audit is ...
Hanna Filatova+2 more
doaj +1 more source
ODE models of wealth concentration and taxation [PDF]
We refer to an individual holding a non-negligible fraction of the country's total wealth as an oligarch. We explain how a model due to Boghosian et al. can be used to explore the effects of taxation on the emergence of oligarchs. The model suggests that oligarchs will emerge when wealth taxation is below a certain threshold, not when it is above the ...
arxiv
Taxation and Democratization [PDF]
Summary Anecdotal evidence from pre-modern Europe and North America suggests that rulers are forced to become more democratic once they impose a significant fiscal burden on their citizens. One difficulty in testing this “taxation causes democratization” hypothesis empirically is the endogeneity of public revenues.
openaire +4 more sources
Strategic guidelines on the development of renewable energy sources [PDF]
The study highlights the importance to develop the national economy through assuring energy security. The study aims to analyze how to develop renewable energy sources, determine the main priorities of Ukraine’s national security policy and discover ...
O.А. Mykoliuk, V.М. Bobrovnyk
doaj +1 more source