Results 1 to 10 of about 10,015 (179)

Features of VAT Accounting and Fiscality – History, Practices and Prospects [PDF]

Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2013
The value-added tax (VAT) is an indirect tax, supported by the final consumer of the good/service that it is applied. During the productive and commercial cycle, the companies pay VAT according to the value added on the good/service.
Violeta ISAI, Riana Iren RADU
doaj   +1 more source

Cash Expenditure Accounting Information System Operational Cost Driver At the Fleet Department of PT Cipta Krida Bahari Banjarmasin

Indonesian Journal of Applied Accounting and Finance, 2022
This study is to describe the accounting information system for operating cash disbursements of drivers at the Fleet department of PT Cipta Krida Bahari Banjarmasin.
Isnawati, Hikmahwati, Nailiya Nikmah
semanticscholar   +1 more source

Employee Payroll Accounting System and Procedure Analysis

Advances in Applied Accounting Research, 2023
This study aims to determine the payroll accounting system and procedures for employees at PT. Makassar Cellular Telecommunications. Sources of data used are primary data with data collection techniques of observation, interviews, and documentation. Data
Putri Aisyah Salsabila
semanticscholar   +1 more source

Analysis and Evaluation of Internal Control Accounting Information System for Purchase of Merchandise and Cash Disbursements at PT Bali Kulina Utama According to the COSO Framework Approach

Journal of Applied Sciences in Accounting, Finance, and Tax, 2021
This study aims to evaluate the internal control of the accounting information system for the purchase of merchandise inventory and cash disbursements at PT Bali Kulina Utama.
Nyoman Tri Krismahayani, I. K. Parnata, I. K. Suwintana   +2 more
semanticscholar   +1 more source

Greening the Bottom Line: Public Funding for Circular Economy Initiatives and Financial Stability

Business Strategy and the Environment, EarlyView.
ABSTRACT Public funding for circular economy (CE) initiatives plays a crucial role in shaping corporate financial performance, yet its effects remain underexplored. Grounded in the resource‐based view (RBV) of the firm, this study investigates the financial impact of CE funding on private firms, using Portugal as a case study. It analyses the financial
Rui Cruz, Marisa R. Ferreira, Carina Silva, María Isabel Sánchez‐Hernández   +3 more
wiley   +1 more source

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

Temporary VAT Reduction in Vietnam: Consumer Behavior Analysis

International Studies of Economics, EarlyView.
ABSTRACT This study investigates the impact of temporary VAT rate changes on consumer behavior in Vietnam, particularly concerning the VAT reduction implemented during 2023–2024. The research analyzes annual survey data and household expenditure reports to assess changes in consumer spending on durable goods during the first half of 2024 (2024 H1 ...
Hang Thi Thu Trinh
wiley   +1 more source

Towards SDG‐Aligned Carbon Neutrality in EU Countries: How Energy Policy, Energy R&D Budget, and Sustainable Growth Shape the Transition?

Sustainable Development, EarlyView.
ABSTRACT This paper presents a comprehensive policy framework for achieving Sustainable Development Goals 7 and 9 and evaluates the EU's carbon neutrality target for 2050. In this context, the effects of renewable energy consumption, energy R&D budget, energy taxes, and economic growth on the carbon footprint are examined for nine selected EU countries
Oguzhan Bozatli, Azad Erdem, Mucahit Aydin, Cisem Bektur   +3 more
wiley   +1 more source

National Policy Coherence Counts for Reducing Inequality in Global Climate and Development Agendas

Sustainable Development, EarlyView.
ABSTRACT International institutions promote policy coherence as crucial to the effective and fair implementation of global sustainability agendas, though the evidence for its benefits is slim. We present here the first systematic cross‐country dataset on the consequences of national government efforts to promote policy coherence for vulnerable groups ...
Katherine Browne, Adis Dzebo, Zoha Shawoo, Mario Cardenas, Pierrick Chalaye, Alexia Faus Onbargi, Cassilde Muhoza, Patricia Nicdao, Nokwethaba Makhanya, Navam Niles, Priyatma Singh   +10 more
wiley   +1 more source

The Role of Fintech and the Shadow Economy in Advancing Sustainable Development Across G7 Countries: Evidence From MMQR Analysis

Sustainable Development, EarlyView.
ABSTRACT Achieving sustainable development requires balancing economic growth with environmental conservation, but the relationship between informal economic activities and emerging financial technologies in boosting green growth (GG) is not well understood.
Muhammad Salah Uddin, Rashed Jahangir, Mamunur Rashid, Muhammad Hassan Abbas, Md. Al Amin   +4 more
wiley   +1 more source