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Vida Ciuleviciene
Pág. 34 - 44
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Tiemei Yan, Tong Zhang and Zhanguo Zhu
China has implemented an environmental protection tax for large-scale agricultural farming to address environmental pollution caused by livestock and poultry breeding. Studying the environmental management of large-scale pig farming is crucial for contro...
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Teodora Tica
Pág. 11 - 20
Research Question: The aim of this paper is to present the effect of corporate income tax on capital structure in the food industry of the Republic of Serbia. Motivation: Based on the empirical results of Moradi & Paulet (2018) and Kuc & Kalicani...
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Anatol Melega,Marioara Molociniuc Hritcan,Anamaria Geanina Macovei
Transfer pricing is a real challenge for both tax regulators and multinationals who use this procedure, in most cases to erode the tax base. The purpose of this paper is to analyse the tax practices and regulations of countries applying OECD transfer pri...
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Kalfin, Sukono, Sudradjat Supian and Mustafa Mamat
Climate change that occurs causes the risk of natural disasters to continue to increase throughout the world. Economic losses are unavoidable, leading to the need for continuous innovation in post-disaster economic recovery efforts. Insurance is one of t...
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RALPH SONENSHINE, MICHAEL LIFSCHUTZ
Pág. Page:13 - 23Abstract
A key tenet of economic theory is that the economic actor who pays the tax is not necessarily the same as the actor who bears the burden of a tax. Tariffs, like any tax, result in higher domestic prices. The question is whether tariffs completely p...
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Biljana Jovkovic, Stefan Vr?ina
Pág. 35 - 46
Research Question: The paper investigates the relationship between taxation and dividend payout decisions of companies in the Republic of Serbia. Motivation: Including taxation in dividend policy discussion may allow for better understanding of decisions...
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Siba Prasad Mishra
Pág. Page:39 - 56Abstract
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Brinda Sooreea-Bheemul,Uzma Shataz Rasool,Rajeev Sooreea
Pág. 195 - 207
This paper examines whether economic freedom matters to inward Foreign Direct Investment in Sub-Saharan Africa. A key contribution of this study is that it uses disaggregated measures of economic freedom from the Heritage Foundation and the Fraser Instit...
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Warren Maroun,Asheer Jaywant Ram,Marianne Kok
AbstractBackground: This article examines features of the tax systems of 19 African countries with material mining operations.Objectives: An interpretive approach is used to explore the implications of a country?s commitment to democracy (according to th...
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