Results 141 to 150 of about 364,236 (359)

Paying for the Fixed Costs of Roads [PDF]

open access: yes
This paper explores alternative financing mechanisms to pay for the fixed costs of roads, particularly in cases without rising marginal costs. Mechanisms considered include tolls, gas taxes, and developer payments.
David Levinson
core  

Рабочая программа "Налоговая система" [PDF]

open access: yes, 2016
Aim of the course - the study of financial relationships related to prymuso¬vym expropriation and redistribution of value natsional¬noho product to form a national fund of resources.
Сосновська, Ольга Олександрівна
core  

Researcher–Entrepreneur Relationship and Performance of Innovative Startups

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT Many innovative startups are joint ventures between researchers and entrepreneurs, who collaborate in R&D and product commercialization. Government policies such as grants, subsidies, and patent licensing fees act as Pigouvian subsidies, incentivizing R&D by bridging the gap between the social and private returns of innovation.
Yangguang Huang, Helen Hui
wiley   +1 more source

TAX EVASION IN ROMANIA - THE INFLUENCE OF THE VAT GAP ON THE DEGREE OF TAX REVENUE COLLECTION [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
Currently, tax evasion is the most important component of the mechanism of economic-financial crime, and the EU space is faced with an impressive dynamic of the export and import of economic crime, combating this phenomenon becoming the primary goal ...
GUIU MARIAN-ROMEO
doaj  

Influence of Tax Diversification on Own Source Revenue Performance in Lake Region Economic Block Counties, Kenya

open access: yesJournal of Arts, Humanities and Social Science
The 2010 Constitution, the 2012 Public Finance Management Act, and the 2012 County Government Act all talk about Own Source Revenue (OSR). OSR performance offers county governments more power over their own revenue, which helps them manage public finance
Kisaka Juma Cleophas   +2 more
doaj   +1 more source

The role accountants play in estate planning [PDF]

open access: yes
People commonly make plans for the orderly transfer of their property upon their death to relatives other persons, organizations, or trusts to be set up for the benefit of relatives.
Ştefan Zuca
core  

State Budget Crises: Ripping the Safety Net Held by Nonprofits [PDF]

open access: yes, 2010
This Special Report examines the alarming condition of state budget deficits and three resulting threats to nonprofits: (1) governments slashing funds for programs they expect nonprofits to deliver; (2) governments withholding payments from nonprofits ...

core  

Bank Income Smoothing, Societal Patriarchy and Policy Uncertainty

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT Using a sample of 745 banks from 26 OECD countries over the period 1997–2023, we investigate the moderating effects of societal patriarchy on bank income smoothing (IS), amidst policy uncertainty (PU). Results indicate that in periods of high PU, banks operating in highly patriarchal societies tend to curtail the use of loan loss provisions ...
Tanveer Ahsan   +4 more
wiley   +1 more source

The Fiscal Predictability of the Romanian Business Environment, Quantified by Analysing the Legislative Instability and Economic Impact: A Descriptive-Analytical Approach

open access: yesCECCAR Business Review
Legislative instability in Romania has generated an unpredictable fiscal environment, affecting the business sector’s ability to make sustainable and compliant decisions.
Ana Maria LITVINCHEVICI   +4 more
doaj   +1 more source

Складові елементи податкової системи України та їх організаційно-правові зв’язки [PDF]

open access: yes, 2015
Пабат, О. В. Складові елементи податкової системи України та їх організаційно-правові зв’язки / О. В. Пабат // Право і безпека. - 2015. - № 4 (59). - С. 47-50.Pabat, O.V.
ORCID: http://orcid.org/0000-0001-9237-6344   +2 more
core  

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