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The paper analyzes the process of implementing IPSAS 23 “Revenue from Non-Exchange Transactions” in the Romanian public sector, focusing on the city halls in the Jiu Valley region. The research aims to identify the...

The paper did a comparative analysis of the carbon emission and European Union Emission Trading Surcharges (EU ETS) of South African Airways (SAA) current fleet that used aviation jet A1 fuel and the same fleet if it had...

A Universal Basic Income (UBI) is often seen as an attractive policy option to replace existing targeted transfer and subsidy programs. However, in a budget-neutral switch to a UBI there is a trade-off between the genero...

This paper investigates the effect of changes in payroll taxes on wages and employment in Argentina. The analysis, based on administrative data, focuses on the impact of a series of major changes in payroll taxes which v...

La prueba de existencia de equilibrio general bajo imposición dada por Shoven y Whalley en 1973 puede ser reinterpretada como la de existencia de equilibrio general sin impuestos pero en una economía con un bien más. ...

Raising tobacco taxes can have an income distributional impacton the population. Since lower socio-economic groupsusually smoke more, they also contribute more to total cigarettetax collection. Thus, those who can afford...

The purpose of the scientific research is to identify and argue the relationship between the quality and amount of taxation of digital products and services, and the development of digital businesses. It also aims to pro...

Abstract Background Tobacco use continues to kill millions of people globally, making it one of the major causes of preventable deaths. Notwithstanding, there has been a very marginal fall in the prevalence of tobacco sm...

Background: The health of the population is shaped by political, social and environmental conditions – referred to as contextual factors in this paper – which influence the risk of type 2 diabetes and other non-commu...

The article is devoted to the issue of economic justification for management decisions on tax planning at Ukrainian enterprises. The research objective is to elaborate an approach to comparative analysis of tax alternati...

Disposable absorbent hygiene products, particularly diapers, are a major contributor to global plastic waste. Focusing on high-priority strategies within the EU's waste hierarchy, waste prevention and reuse, we examine t...

La crisis y salida de la convertibilidad se caracterizó por la disputa entre diversas elites en torno al rumbo de la política económica, en la que también intervino la Conferencia Episcopal Argentina (CEA). En ese se...

The aim of this paper is to analyze the effects of discretionary measures of fiscal policy on the economic activity and to estimate the size of fiscal multipliers in Croatia. Econometric framework is based on the structu...

Considerando que Argentina no es ajena a la problemática climática y al dictado de normas para revertirla, que el Derecho tributario se erige como un mecanismo útil para proteger el medio ambiente y que Argentina ha c...

Investors and other users of financial statements seek for the information that is less likely to be affected by possibilities of financial number games. Accounts manipulations have become an issue of critical importance...

This study examined how fiscal deficit, exchange rate, and inflation rate impacted the economic growth of the Nigerian economy from 1980 to 2019. The cointegration connection in the study was discovered using the autoreg...

This study examines the effectiveness of public policies in promoting sustainable economic development within the framework of the green economy transition across the 27 European Union Member States from 2013 to 2023. ...

We examine the impact of political orientation on fiscal regulation and product differentiation within a spatial duopoly. Using a modelling approach a la Hotelling, we explore how the regulator’s political stance -whet...

In this paper we argue that the equity-efficiency framework usually used by economists to analyse taxation, based on the rational individual carefully calculating costs and benefits, is incomplete because it pays little ...

The differences between the concepts of “tax planning”, “tax minimization” and “tax optimization” are investigated and it is established that tax minimization is the maximum reduction of all taxes, tax optimi...

The text deals with certain problems of taxation in the Czech Republic of passive income from bonds, namely government bonds and Eurobonds. It follows in brief the historical development of taxation by income taxes of in...

Registro importado desde BDTD Brasil vía VuFind API. Query: direito. Biblioteca Digital Brasileira de Teses e Dissertações.

Registro importado desde BDTD Brasil vía VuFind API. Query: educacao. Biblioteca Digital Brasileira de Teses e Dissertações.

Fil: Zunino, Esteban. Universidad Juan Agustín Maza. Facultad de Periodismo; Argentina. Fil: Zunino, Esteban. Federación Argentina de Carreras de Comunicación Social; Argentina. Fil: Zunino, Esteban. Universidad Nacio...