Results 31 to 40 of about 10,015 (179)

Felons’ chattels and English living standards in the later fourteenth and fifteenth centuries

The Economic History Review, EarlyView.
Abstract The later fourteenth and fifteenth centuries have long occupied an intriguing and contested place in discussions of England's long‐run economic development. One key issue around which debate has coalesced is the living standards of the population as a whole and of different groups within it. We contribute to this debate by bringing forward new
Chris Briggs, Ben Jervis, Alice Forward, Tomasz Gromelski, Matthew Tompkins   +4 more
wiley   +1 more source

Entrepreneurship and Financial Deregulation

International Economic Review, EarlyView.
ABSTRACT We quantitatively analyze the impact of US banking deregulation in the 1980s on the aggregate economy. Using recent econometric techniques, we first reexamine existing empirical evidence on the real effects of banking deregulation. We then construct a quantitative model that integrates imperfectly competitive banks into a general equilibrium ...
Toshihiko Mukoyama, Gang Zhang
wiley   +1 more source

Mandatory Audits of Private Companies

International Journal of Auditing, EarlyView.
ABSTRACT We examine mandatory audits using Spanish private companies to generate insight into (1) how audit thresholds vary in tightness and impact, (2) which audit thresholds are crossed to cause audit commencement and cessation, (3) whether firms take actions to avoid audits and (4) whether audits provide economic benefits.
Darren Henderson, Min Jeong Hong, Kaleab Mamo   +2 more
wiley   +1 more source

ACCOUNTING OF GIVEN AND RECEIVED PREPAYMENTS [PDF]

, 2018
Predujmove je moguće definirati kao unaprijed dana ili primljena novčana sredstva. U sustavu poreza na dodanu vrijednost (PDV) predujmovi su oporezivi PDV-om.
Zadro, Magdalena
core   +1 more source

Tax Incentives for Small and Medium–Sized Enterprises: A Systematic Literature Review

Journal of Economic Surveys, EarlyView.
ABSTRACT This paper presents a PRISMA‐guided systematic literature review of 91 studies analyzing tax incentives for small and medium‐sized enterprises (SMEs) and their stakeholders. Adopting an SME‐specific, instrument‐agnostic perspective, spanning both firm‐side and investor‐side incentives across multiple tax instruments, we identify three patterns.
Adam Lynch, Ciarán Mac an Bhaird, Seán O'Reilly   +2 more
wiley   +1 more source

Towards Simplification of Value Added Tax Compliance for Small Businesses in Botswana – Lessons from New Zealand [PDF]

, 2019
The Value Added Tax (VAT)1 system in Botswana, introduced in July 2002, has since gone through several reforms. This includes: an increase in the VAT rate from its introductory rate of 10 per cent to the current 12 per cent in 2010; two increases
Makara, T., Sawyer, A.J.
core  

Evaluation of Petty Cash Accounting: A Case Study at a Job Training Institution

KnE Social Sciences
This research aims to evaluate the petty cash recording process at the SCK job training institution. Researchers used qualitative methods, namely interviews, observation, and analysis of the petty cash accounting system.
Destian Villania Putri, Elana Era Yusdita   +1 more
semanticscholar   +1 more source

Better VAT for Both Explicit and Implicit Financial Fees

Public Budgeting &Finance, EarlyView.
Abstract Recently, several countries have initiated reforms on their VAT regimes to include financial services, following the emergence of various methods for taxing both implicit and explicit fees. This article provides a theoretical and empirical analysis of these reforms.
Guillermo Peña
wiley   +1 more source

Possible Value Added Tax Simplification Measures for Small Businesses in Botswana –Lessons from New Zealand [PDF]

, 2019
The Value Added Tax (VAT)1 system in Botswana, introduced in July 2002, has since gone through several reforms. This includes: an increase in the VAT rate from its introductory rate of 10 per cent to the current 12 per cent in 2010; two increases in the ...
Makara T, Sawyer AJ
core  

Cash accounting information system before and after the amendment of the Act on Accounting as of 2016

, 2016
The aim of the article is to perform an analysis of cash accounting development and evaluate its new proposition. Cash accounting gained the status of an accounting system by the historically first Act on Accounting of 1991.
I. Simikova
semanticscholar   +1 more source