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Journal articles on the topic 'Accounting of subsidies'

Author: Grafiati

Published: 4 June 2021

Last updated: 15 February 2022

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1

Sedláček, J., J. Kouřilová, and J. Pšenčík. " Models of the realistic reporting of subsidies in the farm accounting." Agricultural Economics (Zemědělská ekonomika) 58, No. 1 (January 17, 2012): 34–40. http://dx.doi.org/10.17221/3/2011-agricecon.

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 The paper deals with subsidies in the agriculture and their sources from the perspective of their recipients. The review of literature points out the significance of subsidies for the economics of agriculture and also for the evaluation of the financial position and performance of entrepreneurial entities. The current national and supranational approaches to reporting subsidies within the farm accounting and financial statements are analyzed. The result of the analysis is an identification of distortions in the reported production power and the value of the company property, caused by the yield method which is based on the matching principle. This is also negatively reflected in the income tax base of the entities. Therefore, for a more real view of the situation in financial statements, two models suitable for reporting subsidies were proposed. These are based on the capital approach. The new approaches represent a transparent reporting of subsidies by their recipients in the form of a long-term financial source; they do not allow them to report unearned yields and, on the other hand, they do allow them to report a subsidized property at an unreduced purchase cost. Thus it is possible to compare economic data of the particular companies. This also has a positive effect on the burden of the subsidy recipients laid by income taxes.  

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2

Wang, Xiao Kun, Bao Yu Hu, Wei Qiang Chen, Xin Liu, and De Yong Guan. "Design of Service Supervision and Subsidies Evaluation System for Urban Public Transport." Applied Mechanics and Materials 135-136 (October 2011): 414–20. http://dx.doi.org/10.4028/www.scientific.net/amm.135-136.414.

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In order to promote the sound development of urban public transport industry, government administration needs to enhance quality supervision of operational service to public transport enterprises, while taking scientific and effective strategy of financial subsidies. So service supervision and subsidies evaluation system for urban public transport are designed. First of all, system construction demand was analyzed based on enterprise operation cost accounting, subsidies evaluation and service quality supervision. And then the idea and workflow of system construction are proposed. Furthermore, public transport enterprises cost accounting, supervision and evaluation of public transport enterprise services, compensation scope and methods of financial subsidies to public transport enterprises, audit and evaluation of compensation mechanisms for financial subsidies are analyzed and researched separately. Based on the above, functional architecture of service supervision and subsidies evaluation system for urban public transport for government sector management is proposed. The system is composed of four function modules: basic database of public transport operation, cost of ticket revenue accounting system, service quality evaluation system, and subsidies compensation evaluation system. The ideas and methods are provided for service supervision and subsidies evaluation system for urban public transport and industry management information platform construction.

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3

Li, Zhaohua. "Earnings‐based Delisting Regulations and Government Subsidies." Australian Accounting Review 29, no. 1 (February 11, 2019): 281–98. http://dx.doi.org/10.1111/auar.12283.

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4

Petrucci, Alberto, and Edmund S. Phelps. "Capital Subsidies versus Labor Subsidies: A Trade-off between Capital and Employment?" Journal of Money, Credit, and Banking 37, no. 5 (2005): 907–22. http://dx.doi.org/10.1353/mcb.2005.0056.

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5

Žampa, Sabina, and Štefan Bojnec. "The Impact of Subsidies on Production Innovation and Sustainable Growth." Management and Production Engineering Review 8, no. 4 (December 1, 2017): 54–63. http://dx.doi.org/10.1515/mper-2017-0036.

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Abstract This paper investigates correlation between subsidies to invest in development projects, innovation, financial performance and sustainable growth. The focus of the study is on subsidies for co-financing purchases of new technological equipment aimed at promoting innovation and production of new products. Subsidies are distributed based on the prepared European Union (EU) and national programs for the purposes of faster economic growth in accordance with the policies and guidelines of the EU. The paper employs a combination of enterprises’ accounting data, data on subsidies and unique in-depth data obtained through a survey at the enterprise level. The results revealed a positive impact of subsidies on financial indicators, and only limited effect on innovation. While analyzing sustainable growth, we have established that the enterprises that received subsidies had a higher growth of financial indicators.

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6

Zhang, Huili, Ran An, and Qinlin Zhong. "Anti-corruption, government subsidies, and investment efficiency." China Journal of Accounting Research 12, no. 1 (March 2019): 113–33. http://dx.doi.org/10.1016/j.cjar.2018.12.001.

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7

Chen, Shuangying, Feng Fu, Tingting Xiang, and Junli Zeng. "Do government subsidies crowd out technological capabilities?" Chinese Management Studies 14, no. 4 (April 18, 2020): 895–913. http://dx.doi.org/10.1108/cms-06-2019-0238.

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Purpose Extant research on the crowding-out effects of government subsidies on the positive role of firm innovation resources or activity remains limited. This paper aims to investigate the crowding-out effects of subsidies on the utilization of technological capabilities and also the contingency mechanisms of market-oriented economy based on the resource-based view (RBV), given the co-existence of the subsidies and technological capabilities for firm innovation in transitional economy. Design/methodology/approach This paper used panel data of 115 Chinese high-tech firms from 2002 to 2010. Fixed-effects model was used to test several hypotheses. Findings This paper empirically demonstrates that the subsidies crowd out the utilization of firms’ technological capabilities for invention outcomes in the near-term. Furthermore, this paper finds that the crowding-out effects are weaker when firms have high export intensity or are located in provinces with high market-oriented systems. Research limitations/implications The findings of this paper apply to Chinese firms. Future research could test their generalizability to different samples and other transitional economies. Practical implications This paper highlights the crowding-out effects of the subsidies, revealing that high-tech firms should balance the direct effects and crowding-out effects of the subsidies. Originality/value This paper highlights the neglected interactions between the subsidies and technological capabilities based on RBV and provides a more nuanced understanding of the crowding-out effects of the subsidies in transitional economy.

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8

BROWNING, EDGAR K. "SUBSIDIES FINANCED WITH DISTORTING TAXES." National Tax Journal 46, no. 2 (June 1, 1993): 121–34. http://dx.doi.org/10.1086/ntj41789005.

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9

Humphreys, Brad R. "FACILITY SUBSIDIES REDUX." Journal of Policy Analysis and Management 38, no. 1 (October 16, 2018): 277–79. http://dx.doi.org/10.1002/pam.22100.

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10

Széles, Zsuzsanna, Erzsébet Tóth-Szabó, and Gábor Tóth. "The macro- and microeconomic approach of subsidies." Zeszyty Teoretyczne Rachunkowości 2019, no. 105 (161) (December 22, 2019): 95–112. http://dx.doi.org/10.5604/01.3001.0013.6059.

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Subsidies can come from domestic and EU sources, and they aim to cover costs and serve development goals. We have examined subsidies from two aspects: from the micro- and the macroeconomic approach. On the one hand, regarding the macroeconomic impact, we look at how their extent and components changed between 2004 and 2017, and also whether the impact of developments within the framework of cohesion subsidies on the budget was significant. Hungary has been among the net beneficiary Member States since its accession to the EU. The positive balance between 2004 and 2017 was more than 40 billion EUR In 2017, Poland (10.68%) and France (12.1%) were given the most significant subsidies, while Hungary received 3.68% of the total budget expenditure. On the other hand, from the microeconomic approach, the paper examines accounting and accountancy options and managing emerging issues. The analysis includes a conceptual approach to dealing with the problem in terms of the single accounting principles, the principle of comparability, and the principle of accruals. Two procedures can be applied to state support in the principle capital and income approach. It is an important difference that, in the net method, a subsidy becomes part of the equity immediately in the year of disbursement, while in the case of the gross method, only the life of the asset will be included in the equity in the current year by deducting the deferred income.

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11

CAPARRÓS, ALEJANDRO, PAOLA OVANDO, JOSÉ L. OVIEDO, and PABLO CAMPOS. "Accounting for carbon in avoided degradation and reforestation programmes in Mediterranean forests." Environment and Development Economics 16, no. 4 (March 10, 2010): 405–28. http://dx.doi.org/10.1017/s1355770x10000082.

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ABSTRACTAfter reviewing the Kyoto Protocol rules for carbon sequestration accounting and the different carbon accounting methods proposed in the literature for forest management, for reforestation and, more recently, for avoided deforestation or degradation, we discuss possible carbon accounting rules for a post-Kyoto world. We then apply the results of this discussion to micro-applications in an Annex I country (Spain) and in a non-Annex I country (Tunisia), comparing avoided degradation with reforestation alternatives. In both areas we focus on Mediterranean forest, one of the world's hotspots of biodiversity. We calculate CO2 break-even prices, including in the analysis not only commercial values, but also, where these are relevant, existing subsidies. We also investigate social preferences for avoided degradation and reforestation using stated preference methods. Our results support the convenience of a change in focus for European Union subsidies from reforestation to avoided degradation.

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12

Dorofeeva, Viktoria, Elena Klippenstein, and Dmitry Kuznetsov. "Global subsiding as a way to sustainable fishery." E3S Web of Conferences 291 (2021): 05036. http://dx.doi.org/10.1051/e3sconf/202129105036.

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Government subsidies affect many kinds of world’s fishery and are intended to restore troubled fisheries. The article shows that current information about global subsidies for fishery are fragmentary due to lack of its classification and accounting. But at the same time, many fishery countries allow overfishing, illegal, unreported and unregulated fishing. As a result, bioresources are overexploited, and economical indicators of fishing deteriorate. Depleted reserves of fish in seas, and also economical and social problems within fishery society is a result of exploiting of marine bioresources in terms of lack of proper fishing management system. We have made an attempt to summarize approaches of different organizations to classify global subsidies. The presented analysis shows that the largest share of subsidies falls on fuel, which is undoubtable a negative tendency. The assessment of subsidies level for the largest fishery countries is implemented. Scientific and practical recommendations are formulated, its compliance may provide the growth of economical state without accelerating the depletion of fish stocks.

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13

Snape, Richard H. "International Regulation of Subsidies." World Economy 14, no. 2 (June 1991): 139–64. http://dx.doi.org/10.1111/j.1467-9701.1991.tb00493.x.

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14

Vines, Cynthia C., and Martha L. Wartick. "Tax-Reporting Implications of Asymmetric Treatment: Direct Subsidies vs. Tax Deductions." Journal of the American Taxation Association 25, no. 1 (March 1, 2003): 87–99. http://dx.doi.org/10.2308/jata.2003.25.1.87.

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The Treasury Department has criticized use of the federal income tax system to deliver indirect subsidies to taxpayers in the form of tax deductions, and recommended that all such deductions be eliminated. It recognized, however, that it would be necessary to replace some tax deductions with direct subsidies. Using an experiment, we examined whether the form of the subsidy (tax deduction or direct subsidy) affects tax reporting. Despite the economic equivalence of the two forms of subsidy, we found that taxpayers who are disadvantaged by not receiving a direct subsidy reported more income than taxpayers disadvantaged by not receiving a tax deduction.

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15

Wang, Fengrong, Yafei Li, and Jinping Sun. "The transformation effect of R&D subsidies on firm performance." Chinese Management Studies 14, no. 2 (December 9, 2019): 373–90. http://dx.doi.org/10.1108/cms-02-2019-0045.

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Purpose The purpose of this paper studies the transformation effect of research and development (R&D) subsidies on firm performance in emerging economies from the perspective of capital and product markets. It also studies the mechanisms behind R&D subsidies’ transformation effect. Design/methodology/approach This study mainly explores the transformation effect of government R&D subsidies on corporate performance and its non-linear characteristics using Chinese A-share listed companies’ data from 2008 to 2016. The authors use the instrumental variable method to reduce endogenous problems and conduct a series of robustness tests to support the conclusions. The mechanisms of the transformation effect are explored via mediation effect models. The impact of firm heterogeneities on the transformation effect is also addressed. Findings Results indicate that R&D subsidies promote firm performance and experience obvious transformation effects only within a “moderate interval.” R&D subsidies play a vital role in enhancing firm performance mainly via two mechanisms, namely, signal financing and innovation incentives. Further, the transformation effect is much greater in non-state-owned, young and large enterprises. Originality/value This paper contributes to understanding how R&D subsidies affect corporate performance from the perspective of capital and product markets by applying the linear and non-linear techniques that can clarify the relationship between the selected variables under study. The findings of this study might be helpful to identify the right directions for the government to implement and promote the R&D subsidy policies more effectively.

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16

Glazer, Amihai, and Esko Niskanen. "Commitment Problems Justify Subsidies for Medical Insurance." Geneva Papers on Risk and Insurance Theory 17, no. 2 (December 1992): 137–45. http://dx.doi.org/10.1007/bf00962710.

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17

Becchetti, Leonardo, and Fabio Pisani. "Microfinance, subsidies and local externalities." Small Business Economics 34, no. 3 (June 18, 2008): 309–21. http://dx.doi.org/10.1007/s11187-008-9125-y.

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18

Fontainha, Elsa, and Elisabetta Lazzaro. "CULTURAL AND CREATIVE ENTREPRENEURS IN FINANCIAL CRISES: SAILING AGAINST THE TIDE?" Scientific Annals of Economics and Business, Special Issue (2019): 73–89. http://dx.doi.org/10.47743/saeb-2019-0022.

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We focus on a number of idiosyncrasies of cultural and creative entrepreneurs (CCEs) to study CCEs’ capacity of resilience under times of downturn (economic, financial and debt crisis). We analyse CC firms’ demography (born and dead), trends and performance and the association between subsidies received and firm survival. We look at mostly micro firms in a country where CCEs are particularly challenged from the financial perspective, namely Portugal. We exploit the unique availability of accounting micro data at private firm level in a time span of 8 years (2004-2011), which allows to include the effects of the latest financial crisis, and to understand the evolution of the economic success criterion. The obtained results about the impact of subsidies on survival are interesting in both CCEs and policy perspectives, suggesting a positive impact of subsidies in periods of downturn, and negative impact of subsidies in periods of growth of the economy. Further, CC firms revealed to be more dynamic than other firms in other sectors.

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19

Laureto, John, and Joshua Pearce. "Nuclear Insurance Subsidies Cost from Post-Fukushima Accounting Based on Media Sources." Sustainability 8, no. 12 (December 12, 2016): 1301. http://dx.doi.org/10.3390/su8121301.

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20

Lipscomb, Molly, and Laura Schechter. "Subsidies versus mental accounting nudges: Harnessing mobile payment systems to improve sanitation." Journal of Development Economics 135 (November 2018): 235–54. http://dx.doi.org/10.1016/j.jdeveco.2018.07.007.

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21

Zodrow, George R. "Forum on income transfers and wage subsidies." International Tax and Public Finance 14, no. 3 (October 25, 2006): 293–94. http://dx.doi.org/10.1007/s10797-006-9012-x.

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22

Сунгатуллина, R. Sungatullina, Гоголева, and O. Gogoleva. "Methodological Approaches to Evaluating the Internal Control System in Agricultural Organizations." Auditor 1, no. 4 (April 20, 2015): 23–33. http://dx.doi.org/10.12737/10920.

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The article presents the stages of evaluating the effectiveness of the internal control system in agricultural organizations. The classification of the stages of distortion of facts of economic life concerning accounting procedure stageswas suggested. A matrix of general and application controls of agricultural organizations was developed. Procedures to verify the operation of controls and control procedures in terms of budgetary subsidies accounting were presented.

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23

Szumiec, Anna. "Płatności bezpośrednie, jako forma wsparcia dochodów gospodarstw prowadzących ekologiczny chów bydła mięsnego." Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego 18(33), no. 1 (March 1, 2018): 287–98. http://dx.doi.org/10.22630/prs.2018.18.1.26.

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The aim of the study was to answer the question of the relation between the level of subsidies received by farms conducting organic livestock rearing and their income from this activity. The study was conducted in 2014 and covered a total of 30 farms, which were divided into two groups according to the number of livestock produced. The primary material for the research was obtained during direct interview with agricultural producers, using for this purpose an interview questionnaire and accounting and financial documentation. According to the methodology adopted by IAFE, income categories were calculated, i.e. income from activity without subsidies and income from activity, as well as the profitability of livestock production and the relationship between the level of payment and the amount of income (%). In the first group of households (x = 22.56 dt livestock), the production of livestock brought a loss of 5 521 PLN/household, but thanks to the subsidies it was possible to achieve a positive financial result (23 576.49 zł/household). The level of subsidies was 123.42% higher than the income generated by these entities, together with subsidies. In the second group of households (x = 51,00 dt/ livestock), a positive financial result was achieved, even without subsidy (180.18/PLN household).

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24

Trnková, Gabriela, and Z. Malá. "Analysis of distribution impact of subsidies within the Common Agricultural Policy on field production businesses in the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 60, no. 7 (2012): 415–24. http://dx.doi.org/10.11118/actaun201260070415.

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The article deals with the analysis of inequality in the distribution of the economic result in businesses engaging in field production in the Czech Republic, by way of the assessment of the impact of subsidies on the said inequality and by defining the effect of the size of the business on the economic result as well as inequality. The methodical tool is the quantification of the Gini coefficient and its elasticity. The data basis consists of panel data of 140 agricultural businesses focusing on field production for the period of the years 2005–2010.The main results of the submitted article substantiate a high inequality in the distribution of the economic result for the accounting period among field production businesses. The said inequality is not generally caused by the differing size of the analyzed businesses, and the associated volume of subsidies obtained, but is affected by other factors, such as the management quality, the investment activity of the business, or exceptional events. Subsidies do contribute to the more equal distribution of the economic result, but their impact is very small. Out of the individual categories of subsidies, the ones with the main redistribution effect are direct payments, as a result of the high proportion of total subsidies that they comprise.

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25

Нуриева and Regina Nurieva. "IMPROVING THE REPORTING FORMS ON THE DISCLOSURE OF GOVERNMENT SUBSIDIES." Vestnik of Kazan State Agrarian University 10, no. 3 (September 15, 2015): 25–29. http://dx.doi.org/10.12737/14748.

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The article is devoted to the examine the peculiarities of information disclosure of government subsidies in the accounting (financial) statements of the agricultural organizations. On the basis of the study we offer main directions of improving the reporting forms for government grants in order to form an objective idea about the expected changes in financial position and operating results of the organization.

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26

De Groote, Olivier, and Frank Verboven. "Subsidies and Time Discounting in New Technology Adoption: Evidence from Solar Photovoltaic Systems." American Economic Review 109, no. 6 (June 1, 2019): 2137–72. http://dx.doi.org/10.1257/aer.20161343.

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We study a generous program to promote the adoption of solar photovoltaic (PV) systems through subsidies on future electricity production, rather than through upfront investment subsidies. We develop a tractable dynamic model of new technology adoption, also accounting for local market heterogeneity. We identify the discount factor from demand responses to variation that shifts expected future but not current utilities. Despite the massive adoption, we find that households significantly discounted the future benefits from the new technology. This implies that an upfront investment subsidy program would have promoted the technology at a much lower budgetary cost. (JEL C51, D15, Q48, Q58)

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27

Hess, Daniel Baldwin, and Peter A. Lombardi. "Governmental Subsidies for Public Transit." Public Works Management & Policy 10, no. 2 (October 2005): 138–56. http://dx.doi.org/10.1177/1087724x05284965.

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28

Corneo, Giacomo, and Sergio Vergalli. "Taxes, subsidies, regulation in dynamic models." Journal of Economics 119, no. 2 (July 19, 2016): 97–99. http://dx.doi.org/10.1007/s00712-016-0506-4.

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29

Prasch, Robert E. "What Is Wrong with Wage Subsidies?" Journal of Economic Issues 36, no. 2 (June 2002): 357–64. http://dx.doi.org/10.1080/00213624.2002.11506478.

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30

Finger, J. Michael, and Julio Nogués. "International Control of Subsidies and Countervailing Duties." World Bank Economic Review 1, no. 4 (1987): 707–25. http://dx.doi.org/10.1093/wber/1.4.707.

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31

D'Antoni, Jeremy M., and Ashok K. Mishra. "Welfare implications of reduced government subsidies to farm families: accounting for fringe benefits." Agricultural Economics 44, no. 2 (January 14, 2013): 191–202. http://dx.doi.org/10.1111/agec.12003.

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32

Berger, Tommy, Peter Englund, Patric H. Hendershott, and Bengt Turner. "The Capitalization of Interest Subsidies: Evidence from Sweden." Journal of Money, Credit and Banking 32, no. 2 (May 2000): 199. http://dx.doi.org/10.2307/2601239.

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33

Wieser, Robert, and Alexis Mundt. "Housing subsidies and taxation in six EU countries." Journal of European Real Estate Research 7, no. 3 (October 28, 2014): 248–69. http://dx.doi.org/10.1108/jerer-01-2014-0006.

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Purpose – This paper aims to examine the main characteristics of the housing taxation and subsidy systems in six European Union countries. The structure of this support over the past two decades, before and after the global financial crisis has been investigated and its total effective dimensions have been approximated. Design/methodology/approach – Official national data and existing literature on housing policy expenses have been analysed and the authors add their own estimations of missing data, where possible. Latest changes in housing policy guidelines and expenses were interpreted. Findings – It was found that state support for housing is heavily underestimated by official data in most countries, mainly due to missing estimates for the value of imputed rents tax relief, reduced VAT rates and low real estate and capital gains taxation. Our estimates suggest that total public support for the housing sector reaches more than 3 per cent of the gross domestic product in three of the six countries, and about 2 per cent in the others. State support to the housing sector has developed quite differently in the investigated countries over the past decades. In particular, there was no universal downward trend. Originality/value – This is the first attempt to provide a more comprehensive analysis of national housing policy expenses applying a very broad definition of state support for housing. In particular, we consider indirect tax advantages to the housing sector that are generally not taken into account. Furthermore, we apply a discounted present value approach of current housing policy expenses to facilitate international comparison.

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34

HANCOCK, KAREN, and MOIRA MUNRO. "Housing Subsidies, Inequality and Affordability: Evidence from Glasgow." Fiscal Studies 13, no. 4 (November 1992): 71–97. http://dx.doi.org/10.1111/j.1475-5890.1992.tb00507.x.

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35

Nogués, Julio. "The experience of Latin America with export subsidies." Weltwirtschaftliches Archiv 126, no. 1 (March 1990): 97–115. http://dx.doi.org/10.1007/bf02706314.

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36

Cullen, Joseph. "Measuring the Environmental Benefits of Wind-Generated Electricity." American Economic Journal: Economic Policy 5, no. 4 (November 1, 2013): 107–33. http://dx.doi.org/10.1257/pol.5.4.107.

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Production subsidies for renewable energy, such as solar or wind power, are rationalized by their environmental benefits. Subsidizing these projects allows clean, renewable technologies to produce electricity that otherwise would have been produced by dirtier, fossil-fuel power plants. In this paper, I quantify the emissions offset by wind power for a large electricity grid in Texas using the randomness inherent in wind power availability. When accounting for dynamics in the production process, the results indicate that only for high estimates of the social costs of pollution does the value of emissions offset by wind power exceed cost of renewable energy subsidies. (JEL L94, L98, Q42, Q48, Q51, Q53, Q54)

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37

Brown, Charles A., and Chris R. McNeil. "Internal capital market subsidies and industry downturns." Accounting & Finance 48, no. 3 (September 2008): 337–61. http://dx.doi.org/10.1111/j.1467-629x.2007.00250.x.

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38

Wang, Ying, Hanhui Hu, and Xiaolei Yang. "The government R&D subsidies and China’s regional innovation output." Chinese Management Studies 14, no. 2 (September 11, 2019): 359–71. http://dx.doi.org/10.1108/cms-02-2019-0069.

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Purpose Government R&D subsidies is a major practice to respond to market failures in most countries. The purpose of this study is to examine the effect of the government subsidies on China’s regional innovation output empirically under the regional innovation framework, for the unique regional innovation system and strong national influence of state during the period of transformation. Design/methodology/approach Based on the construction of regional innovation framework, this study empirically examined the effect of Chinese Government R&D subsidies on regional innovation during the economic transition period using the Bayesian model averaging method and carried out the robustness test under different priori assumptions. Findings The empirical results showed that R&D capital and human investment has a very significant impact on promoting the regional innovation output of China’s high-tech industries. Meanwhile, the Chinese Government's R&D subsidies failed, thus the goal of improving regional innovation output has not been achieved. In reverse, the effects of regional economic development level and the financial environment on regional innovation are negative but the explanatory power is minimal. Additionally, opening-up has greatly promoted regional innovation output. Originality/value The empirical findings provide scientific policy decision-making and management implications for government and firm, respectively, and its experience is a very important reference for other emerging economies. Additionally, China serves as an interesting case to examine whether government R&D subsidy is effective in an immature market.

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39

WEN, GUANZHONG JAMES, and GENE HSIN CHANG. "COMMUNAL DUALITY: AGRICULTURAL SUBSIDIES FROM TVES." Contemporary Economic Policy 17, no. 1 (January 1999): 79–86. http://dx.doi.org/10.1111/j.1465-7287.1999.tb00665.x.

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40

Willems, Bert, and Eckart Ehlers. "Cross-Subsidies in the Electricity Sector." Competition and Regulation in Network Industries 9, no. 3 (September 2008): 201–27. http://dx.doi.org/10.1177/178359170800900301.

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41

Kurniawati, Lestari. "DAMPAK PENURUNAN SUBSIDI BAHAN BAKAR MINYAK: ANALISIS SISTEM NERACA SOSIAL EKONOMI INDONESIA." INFO ARTHA 1, no. 2 (November 14, 2017): 91–110. http://dx.doi.org/10.31092/jia.v1i2.94.

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Fuel subsidies create a heavy burden for state budget, ineffective as poor social protection, and creating environmental problem. This study using Social Accounting Matrix to analyze the impact of fuel subsidies removal and cash transfer policies to Indonesian economy, household income distribution, and the level of CO2 emission. As the results, fuel subsidy removal with cash transfer compensation, in short term, it will give better effect than non-cash transfer compensation. Another finding was that subsidy removal with sector targeted policy gives better impact for the sector which had direct relation to the fuel subsidy sector than the sector indirect related. Furthermore, diesel subsidy removal gives better affects than gasoline and kerosene subsidy removal.

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42

Laraki, Karim. "Ending Food Subsidies: Nutritional, Welfare, and Budgetary Effects." World Bank Economic Review 3, no. 3 (1989): 395–408. http://dx.doi.org/10.1093/wber/3.3.395.

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Lanka, Sanjay V., Iqbal Khadaroo, and Steffen Böhm. "Agroecology accounting: biodiversity and sustainable livelihoods from the margins." Accounting, Auditing & Accountability Journal 30, no. 7 (September 18, 2017): 1592–613. http://dx.doi.org/10.1108/aaaj-12-2015-2363.

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Purpose The purpose of this paper is to provide a socio-ecological counter account of the role that agroecology plays in supporting the sustainable livelihoods of a co-operative of smallholder coffee farmers, where very little value is created at their end of the coffee commodity chain. Agroecology may be defined as the science that provides the ecological principles and concepts for the design and management of productive agricultural ecosystems that conserve natural resources. Design/methodology/approach This study uses a case study design of a coffee-producing co-operative in India using data collected from participant observation, focus groups and unstructured interviews with indigenous smallholder farmers. It combines the science of agroecology with the labour theory of value as a theoretical framework. Findings An agroecological approach supports agricultural biodiversity, while promoting sustainable livelihoods since members of the co-operative are able to reduce their use of external inputs. However, an agroecological transformation is curtailed by the continued dependence on corporate value chains. A framework using the labour theory of value is used to explain the extraction of surplus value from the labour of both the smallholder farmers as well as nature. This study provides evidence of the role of government policy and practice in perpetuating the status quo by not promoting either research on agroecology or direct consumer to producer value chains while providing subsidies for the inputs of industrial agriculture. Originality/value There have been very few studies that have provided an account of the limited value generated in agricultural commodity chains for smallholder farmers due to the need to purchase the inputs of industrial agriculture supported by government subsidies. This study extends the field of accounting for biodiversity into agriculture using the science of agroecology to explain the role played by biodiversity in increasing the amount of value generated by smallholder farmers. By utilising the labour theory of value, the authors have introduced the notion of the labour power of nature as represented by the environmental services that nature provides.

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Semmens, Darius J., James E. Diffendorfer, Laura López-Hoffman, and Carl D. Shapiro. "Accounting for the ecosystem services of migratory species: Quantifying migration support and spatial subsidies." Ecological Economics 70, no. 12 (October 2011): 2236–42. http://dx.doi.org/10.1016/j.ecolecon.2011.07.002.

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Menegatti, Mario. "Subsidizing risk prevention." Journal of Economics 134, no. 2 (May 22, 2021): 175–93. http://dx.doi.org/10.1007/s00712-021-00744-w.

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AbstractThis work examines the effects of different kinds of subsidies on risk prevention from a theoretical standpoint. We show that both a subsidy on the cost of prevention activities and a subsidy on wealth have ambiguous effects on the level of present contemporaneous prevention. Similar kinds of subsidies have however increasing effects on the level of advance prevention and, under plausible assumptions, on future levels of contemporaneous prevention. We also show that social security subsidies may have decreasing effects on prevention activities while a kind of reverse social security has an increasing effects on them. This indicates that there is a trade-off between the social security aim of mitigating the negative consequences of bad events and the prevention aim of incentivizing choices which reduce the probability that these bad events occur.

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Fernald, John, and Brent Neiman. "Growth Accounting with Misallocation: Or, Doing Less with More in Singapore." American Economic Journal: Macroeconomics 3, no. 2 (April 1, 2011): 29–74. http://dx.doi.org/10.1257/mac.3.2.29.

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We show that in a two-sector economy with heterogeneous capital subsidies and monopoly power, primal and dual measures of TFP growth can diverge from each other as well as from true technology. These distortions give rise to dynamic reallocation effects that imply technology growth needs to be measured from the bottom up rather than from the top down. Using Singapore as an example, we show how incomplete data can be used to estimate aggregate and sectoral technology growth as well as reallocation effects. Our framework can reconcile divergent TFP estimates in Singapore and can resolve other empirical puzzles regarding Asian development. (JEL E22, E23, E25, O33, O41, O47)

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Chen, Hanwen, Song Tang, Donghui Wu, and Daoguang Yang. "The Political Dynamics of Corporate Tax Avoidance: The Chinese Experience." Accounting Review 96, no. 5 (February 18, 2021): 157–80. http://dx.doi.org/10.2308/tar-2017-0601.

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ABSTRACT In China's political selection system, officials capable of growing local economies are rewarded with promotions. Eager to demonstrate economic achievements, newly appointed local leaders may raise tax revenues to expand fiscal expenditures on infrastructure projects. Against this backdrop, we study how political appointments influence local firms' tax planning. Based on a sample of locally administered state-owned enterprises (SOEs), we find that firms decrease their tax avoidance after new leaders take office. The political-turnover effect on these firms' tax positions is more evident when the incoming leaders have more political clout over SOE managers, the incentives to divert resources are stronger, or politician-manager networks are present, and subsides following the launch of the anticorruption campaign. Furthermore, firms with higher post-turnover tax payments subsequently receive more government contracts or subsidies. Overall, our findings suggest political incentives shape the tax-planning activities of SOE managers in a “two-way favor exchange” manner. JEL Classifications: H26; E32; P26; G30.

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Anzhenko, V. S. "Accounting for Indicators of Budget Expenditure for Long-term Obligations Authorization." Accounting. Analysis. Auditing 7, no. 2 (May 7, 2020): 56–66. http://dx.doi.org/10.26794/2408-9303-2020-7-2-56-66.

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Since the budget legislation changes every year, new federal standards are implemented, modern information technologies are introduced, accounting (budget accounting) in the public institutions is constantly developing. The article is devoted to the particularities of accounting for budget expenditure authorization (BEA) in these institutions as their both professional and economic activities have undergone certain changes. The methodological base of the study involves the approved normative legal acts and documents regulating accounting (budget accounting) for budget expenditure authorization. The research result is the development of an algorithm for the flow of limits of budgetary obligations (LBO) to account for and implement them when subsidies are granted for an extended period up to three years. The author provides recommendations on developing accounting policy on the example of public institutions of St. Petersburg for the year 2020. The results of the research could be of theoretical and practical interest for management and specialists of the public institutions in charge of keeping accounts and developing accounting policy.

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SANDU, Gabriela. "Accounting Practices in the Context of the Crisis Generated by the Sars-Cov-2 Pandemic." Anuarul Universitatii Petre Andrei din Iasi. Fascicula Drept, stiinte economice, stiinte politice 26 (2020): 164–79. http://dx.doi.org/10.18662/upalaw/55.

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The imposition of restrictive measures on the development of the exploitation activity, forced the economic entities to reorganize their activity. This led either to the restriction of the activity in close connection with the salary costs, or to look for subsidies from the state or fiscal facilities in order to be able to face the diminution of the activity. In this paper we presented some fiscal and economic solutions offered by companies and how to account for them.

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Arqué-Castells, Pere, and Pierre Mohnen. "Sunk Costs, Extensive R&D Subsidies and Permanent Inducement Effects." Journal of Industrial Economics 63, no. 3 (September 2015): 458–94. http://dx.doi.org/10.1111/joie.12078.

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