Diferença entre o Lucro Contábil e Lucro Tributável: Uma Análise sobre o Gerenciamento de Resultados Contábeis e Gerenciamento Tributário nas Companhias Abertas Brasileiras by Henrique Formigoni, Maria Thereza Pompa Antunes, Edilson Paulo

“…Este estudo teve como objetivo geral conhecer a composição da diferença entre os resultados contábeis e o resultado tributável (book-tax differences - BTD) nas companhias abertas brasileiras de forma a identificar a explicação para essa diferença, seja por meio do gerenciamento de resultado contábil (EM) e/ou do gerenciamento de tributos (TM) ou, ainda, por nenhum deles. …”
Get full text

Low-carbon development vector in circular economy by I. S. Belik, N. L. Nikulina

“…The tools to stimulate “green” growth have been defined: a tax on greenhouse gas emissions, emissions trading system, subsidizing alternative energy, environmental projects, energy-saving technologies development and their implementation into the production process. …”
Get full text

The Hidden Economic Consequences of Migraine to the UK Government: Burden-of-Disease Analysis Using a Fiscal Framework by Rui Martins, Samuel Large, Rachel Russell, Gary Surmay, Mark P. Connolly

“…The model estimates lifetime changes to earnings from employment, direct and indirect taxes paid, and financial support requirements over the life course. …”
Get full text

Implementation of some principles of the economic constitution concerning payment of administrative penalties by M.A. Mazo

“…It has been proposed either to eliminate the extra commissions as set forth by the tax legislation, or to provide an opportunity to pay penalties without any commissions as according with the right to use similar paid services. …”
Get full text

Psychiatric care or protection of the mental health of the nation: new approaches in reforming psychiatry by I. V. Chekhovska, S. V. Knysh, H. V. Muliar

Get full text

Rethinking the measurements and predictors of environmental degradation in Ethiopia: Predicting long-term impacts using a kernel-based machine learning approach by Tesfaye Etensa, Tekie Alemu, Mengesha Yayo

“…The study recommends policies to enhance energy access and efficiency through renewable energy subsidies and financial incentives, integrate green infrastructure into urban planning, incentivize clean industrial technologies, promote environmentally inclusive growth, regulate eco-friendly ICT, such as energy-efficient data centers and e-waste management, implement a resource rent tax, and use adaptive policies with real-time analytics to address degradation thresholds, balancing economic growth with resilience and sustainability.…”
Get full text

Channelling and taxation in European online gambling markets: evolution and policy implications by Virve Marionneau, Nicola Matteucci, Sabrina Vieira Lima, Janne Nikkinen, Jani Selin

“…Prior industry-sponsored reports have suggested that lower tax rates may be correlated with higher channelling rates. …”
Get full text

Synergy and Communication of IoT Industry Development Strategies in the Perspective of Low Carbon Economy by Shaobo Lu

“…From the perspective of enterprises using game analysis method research shows that the development process of IoT industry under low-carbon economy first adopts the important benchmarking significance of enterprise technology innovation behavior and its effect on potential enterprises and then pays attention to the government financial and tax policies and market cultivation on the coincidence between different types of IoT enterprises. …”
Get full text

LIVELIHOOD ATTRIBUTES OF POULTRY FARMERS IN ILORIN, KWARA STATE, NIGERIA by J. O. Ifabiyi, R. O. Sanusi, F. E. Evwierhurhoma, I. G. Ma'aji

“…It is also essential for the government to provide livelihood incentives such as financial support and tax relief, as well as to subsidize poultry farming equipment to ensure that the farmers have the needed resources/assets and to boost their productivity…”
Get full text

Health Equity and Its Economic Determinants (HEED): protocol for a pan-European microsimulation model for health impacts of income and social security policies by Alastair H Leyland, Srinivasa Vittal Katikireddi, Anna Pearce, Mikael Rostila, Matteo Richiardi, Daniel Kopasker

“…Policy proposals, developed with policymakers, will be simulated in the third phase to investigate the impacts of income tax and social security changes on population health and health inequalities. …”
Get full text

The Tourism Industry as a Tool for Local Economic Development of the Territorial Communities of the Carpathian Region of Ukraine by Pavliuk Svitlana, Mirzayev Natig, Ungalov Sanjar

“…It was established that the Carpathian region has significant tourism potential, and the dynamics of tax revenues from the tourism industry in the Lviv, Ivano- Frankivsk, Zakarpattia, and Chernivtsi regions show a positive result. …”
Get full text

General Principles of Anti-Corruption in V4 Visegrad Countries: Experience of Hungary by V. S. Makarenko

“…Corruption in Hungary poses a significant risk to business, especially in the tax administration and public procurement sectors, which suffer from its high level. …”
Get full text

Investigating Measures to Revive Urban and Rural Tourism in The Post-Corona Era by Jamaleddin Honarvar

“…The results showed that; compensation for tourism losses, prevention and control of the coronavirus pandemic, smart tourism, tax exemption and subsidy, revival of the tourism market, construction of quality tourism places, safety of accommodation and hospitality, improvement of health facilities, ensuring the safety of international tourism, restoring the trust of travelers, providing clear information to travelers, strengthening cooperation within and between countries, are the most important measures for the revival and recovery of urban and rural tourism. …”
Get full text

Japan’s Economy: Reforms and Growth Strategies by Yana Valeryevna Dyomina, Marina Gamilovna Mazitova

“…The growth of domestic demand could not be achieved due to the high savings rate and a two-stage increase in the consumer tax rate. However, the labor market has been expanded by increasing the employment of women and citizens over 65 years old and slightly easing the norms of migration policy. …”
Get full text

Analysis of post-crisis accounting profession readiness by Nunung Nurhasanah, Ernasari Widy Astuti, Fathur Rokhman, Andi Raditya Prawira

“…Research using descriptive methods is used to provide a detailed description of the expected qualifications and skills.The results of this research found 17 levels of community proficiency, namely: (1) having work experience; (2) have Certificates A and B; (3) know tax laws and regulations; (4) able to operate computer programs; (5) have communication skills; (6) proficient in foreign languages; (7) have an independent attitude; (8) have high initiative; (9) have a disciplined attitude; (10) teamwork/organization skills; (11) willingness to work overtime; (12) wise and thorough attitude; (13) honest attitude; (14) responsible attitude; (15) accounting skills; (16) analytical skills; (17) writing and reporting skills. …”
Get full text

Effect of selected formal and legal factors on the quality of life of individuals with limited mobility. Study findings by Katarzyna Jaworska, Jakub Jan Zięty, Michał Krzykowski

“…T Material and methods he survey shows that among the respondents, there is a group of several percent of people for whom it is difficult or very difficult to meet a number of formal-legal requirements, such as taking advantage of the tax credit for people with disabilities or obtaining support from the social assistance system. …”
Get full text

Interplay of financial inclusion and economic growth in emerging economies by Shreya Pal, Shravni Vankila, Melvin Norbert Fernandes

“…Additionally, fiscal, monetary, and trade policies play vital roles: fiscal policies in Brazil, Colombia, and Mexico focus on infrastructure, social programs, and tax reforms, respectively, to spur growth. Monetary policies include Brazil's inflation targeting, Turkey's interest rate adjustments, and India's MUDRA scheme, which promotes entrepreneurship. …”
Get full text

On the Use of Potential Denaturing Agents for Ethanol in Direct Ethanol Fuel Cells by Domnik Bayer, Florina Jung, Birgit Kintzel, Martin Joos, Carsten Cremers, Dierk Martin, Jörg Bernard, Jens Tübke

“…However, in order to keep the fuel cheap, ethanol has to be exempted from tax on spirits by denaturing. In this investigation the potential denaturing agents fusel oil, tert-butyl ethyl ether, and Bitrex were tested with regard to their compatibility with fuel cells. …”
Get full text

Financial and Legal Regulation of the Security of Economic Activity by O. P. Getmanets

“…It has been established that the legal provision of financial security of business entities is based on regulatory basis that defines the principles, methods, functions and powers of public authorities’ activity and activity of local self-government agencies in all components of the financial system, namely in budgetary, tax, currency, banking, investment, etc., in particular in the area of financial control, which facilitates the establishment of the legitimacy of financial activities and the rational use of finances. …”
Get full text

Social Protection in Developing Countries: Legal, Economic, and Social Trends by Nodira Rustamova, Sardorbek Sharifzoda, Xurshida Burxanxodjaeva, Lola Rahimqulova, Mukhammad Turdialiev, Farrukh Nurullaev, Dauletbike Eshchanova

“… This paper investigates the evolution of social protection frameworks in developing countries, distinguishing between contributory and tax-financed systems. Through a comparative analysis of social insurance, social assistance, public works, and community-based employment programs, this study assesses their effectiveness in mitigating poverty, managing risks, and fostering resilience. …”
Get full text