Results 11 to 20 of about 188,989 (316)
Supply-side responses to health taxes [PDF]
, 2023 Health taxes are typically levied on manufacturers. The impact of health taxes on consumption, and ultimately on health, depends on the extent of which taxes are transferred from manufacturers onto the prices faced by consumers, referred to as tax pass ...
Belloni, Annalisa, Sassi, Franco
core +1 more source
The future of health taxes : helping it happen [PDF]
, 2023 This book has been designed to meet the needs of a diverse audience, serving two main purposes. The first is to help those who wish to establish a case for health taxes, providing economic arguments and empirical evidence in support of their adoption ...
Soucat, Agnes +3 more
core +1 more source
Utilization of a Local Coefficient for Immovable Property Tax in the Czech Republic
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2020 The paper deals with the issue of using a local coefficient as a tool to increase tax revenues of local government budgets in the Czech Republic. The local coefficient is defined as a corrective element increasing up to five times the immovable property ...
Lucie Formanová +2 more
doaj +1 more source
Tax Reforms - Taxes Without Tax Laws [PDF]
SSRN Electronic Journal, 2011 {"references": ["TOP TAX SYSTEM\nhttp://vijayavarma.com\nhttp://vijayakrushnavarma.com\nhttp://singletax.org\nhttp://optimaltaxation.net\nhttp://taxreforms.net"]}
openaire +2 more sources
DOES ACCOUNTING INFORMATION BECOME PERTINENT TO ASSET REVALUATION DECISION?
Assets: Jurnal Akuntansi dan Pendidikan, 2022 This research aims to examine whether accounting information proxied by fixed asset intensity, financial leverage, and liquidity affect fixed asset revaluation decisions in the manufacturing sector in Indonesia.
Reaca Raksa Teruni +3 more
doaj +1 more source
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2017 The European Union has published the Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings for reasons
Jana Gláserová +3 more
doaj +1 more source
Impacts of the application of the reverse charge mechanism of the value added tax
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013 Reverse charge mechanism is considered to be a specific mechanism when applying the value added tax. The liability to declare and pay the output tax is transferred to the recipient of the fulfillment within the reverse charge mechanism.
Miloš Grásgruber +2 more
doaj +1 more source
Deferred tax for tax planning in the Czech agricultural companies
Agricultural Economics (AGRICECON), 2019 The paper is aimed at the materiality of deferred tax in agricultural holdings and the development of a proposal for simplification of deferred tax reporting in agriculture.
Hana Bohušová +2 more
doaj +1 more source
Agricultural Economics (AGRICECON), 2012 Agricultural activity differs from other activities carried out by business units to achieve the profit. Agricultural activity is in comparison with other activities of business subjects dependent on the natural and environmental conditions, and ...
Hana BOHUŠOVÁ +2 more
doaj +1 more source
Business: Theory and Practice, 2016 Corporate social responsibility is considered as an important part of entrepreneur’s strategic behaviour. Its purpose is not only to achieve and maintain the good economic results, but at the same time also effort to do well to the environmental and ...
Monika Hodinková, Zdeněk Sadovský
doaj +1 more source