Results 21 to 30 of about 1,247,803 (314)
Вестник Российского экономического университета имени Г. В. Плеханова, 2020 Setting-up and functioning of state, regional and city bases and banks of data required serious transformation of the whole information sphere. It is necessary to regulate, structure and unify the pattern and content of the principle types of documents ...
V. S. Skrug
doaj +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
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
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
Journal of Public Economic Theory, 2008 AbstractA strictly risk‐averse manager makes joint decisions on a firm's tax payments and book profit declarations according to accounting standards. It is analyzed how the incentives to overpay or evade taxes and to inflate book profits are influenced by (1) the composition of the manager's remuneration, (2) the ability to control the manager's ...
openaire +3 more sources
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
How does the Kids SIP<i>smart</i>ER Program Impact the Sugar-Sweetened Beverage Intake of Students: An Investigation beyond Total Treatment Effect in Randomized Controlled Trial. [PDF]
Am J Agric EconAbstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Abedin N +5 more
europepmc +2 more sources
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
Fiscal Policy and Growth in Developing Asia [PDF]
, 2014 In this paper we empirically explore the relationship between fiscal policy and economic growth in developing Asia. The region’s overall level of taxes and government spending are substantially lower than those prevailing in advanced economies ...
Abdon, Amelyn +3 more
core +2 more sources
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