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Journal articles on the topic 'Optimisation fiscale'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

DAHMANI, Lamiaa, and LEMQEDDEM Hamid AIT. "Fiscalité et financement des entreprises : quelle approche théorique ?" International Journal of Accounting, Finance, Auditing, Management and Economics 2, no. 6-1 (2021): 489–99. https://doi.org/10.5281/zenodo.5736419.

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L’ambition de cet article est d’effectuer une revue de la littérature sur la fiscalité et le financement de l’entreprise, tout en mobilisant les soubassements théoriques traitant l’impact de la fiscalité sur le financement des entreprises. En effet, la fiscalité est devenue une variable importante dans la stratégie financière et un élément essentiel dans la prise de décision de toute entreprise, dans la mesure où l’objectif principal reste toujours la maximisation des bénéfi

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2

Boukobza, Frédéric. "Optimisation fiscale et localisation." Revue internationale de droit comparé 47, no. 2 (1995): 385–402. http://dx.doi.org/10.3406/ridc.1995.5067.

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3

SOURWEMA, Koudtanga Jean Marie. "Optimisation de la mobilisation des ressources budgétaires intérieures au Burkina Faso. Quel taux de pression fiscale ?" Revue d’Economie Théorique et Appliquée 9, no. 1 (2019): 37–52. https://doi.org/10.62519/reta.v9n1a3.

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Résumé : L’étude part du constat de la faiblesse du taux de pression fiscale et du ralentissement actuel du rythme de la croissance économique et détermine empiriquement le taux de pression fiscale optimal dans un sentier de croissance économique (croissance du Produit Intérieur Brut (PIB) réel) à travers le modèle de Scully et le modèle quadratique. En partant d’une analyse croisée du taux de croissance du PIB réel et du taux de pression fiscale, l’étude révèle que la performance fiscale est sensible à la conjoncture économique et que la faiblesse du taux de pression fiscale traduit une augme

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Singer, Hervé, and Jean Merckaert. "Optimisation fiscale : un dirigeant s'explique." Projet 341, no. 4 (2014): 46. http://dx.doi.org/10.3917/pro.341.0046.

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5

Laffitte, Sébastien. "9. L’argent caché : paradis fiscaux, optimisation et évasion fiscale." Regards croisés sur l'économie 24, no. 1 (2019): 149. http://dx.doi.org/10.3917/rce.024.0149.

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Saint-Amans, Pascal. "La fiscalit� des entreprises�: un combat contre l�optimisation fiscale." Apr�s-demain N�29,NF, no. 1 (2014): 33. http://dx.doi.org/10.3917/apdem.029.0033.

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Mfopain, Aboubakar, Thérèse Maï Django Wambé, and Sadjo Kaoutoing. "Incitations fiscales, optimisation fiscale et promotion des investissements dans les entreprises au Cameroun." La Revue des Sciences de Gestion N° 323, no. 4 (2024): 25–34. http://dx.doi.org/10.3917/rsg.323.0025.

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L’objectif de cet article est d’évaluer l’influence du mobile d’optimisation de la charge fiscale sur le respect de cet engagement tacite à accroître les investissements au sein des entreprises. Ainsi, pour répondre à notre problématique, nous avons effectué, dans un premier temps, une analyse en composantes principales qui va permettre d’identifier les facteurs qui caractérisent chaque groupe et de ce fait, de réduire le nombre de variables en un ensemble plus restreint, prêt à être utilisé par la régression logistique qui permettra d’établir les relations entre les variables. Les résultats d

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Chavagneux, Christian. "Optimisation fiscale : les mauvais choix de l'Union." Alternatives Économiques N° 348, no. 7 (2015): 96. http://dx.doi.org/10.3917/ae.348.0096.

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David, Cyrille. "Optimisation fiscale et mondialisation des circuits financiers." ERA Forum 5, no. 2 (2004): 185–207. http://dx.doi.org/10.1007/s12027-004-0004-y.

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10

El, Ghazali M'barka, and Hamza Benkendil. "Civisme fiscal : Comment peut-on instaurer un climat de confiance entre l'administration fiscale et le contribuable ?" International Journal of Accounting, Finance, Auditing, Management and Economics 1, no. 2 (2020): 423–40. https://doi.org/10.5281/zenodo.4027815.

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L’impôt idéal est avant tout l’impôt qui est reconnu comme légitime par les contribuables. Cette question est au centre des relations qui se nouent entre l’individu et l’État, autrement dit du lien social. Il convient dans ce cas de prêter une attention particulière aux conditions politiques, sociologiques, juridiques et administratives de la légitimité fiscale dans la mesure où aucun pouvoir fiscal ne peut exister ou pérenniser sans pour autant garantir des aspects de légitimité en

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Cormier, Denis, Suzanne Landry, and Michel Magnan. "Gestion du résultat ou optimisation fiscale?Évaluation des octrois d'options d'achat d'actions selon le contexte de gouvernance actionnariale." Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration 23, no. 2 (2009): 153–68. http://dx.doi.org/10.1111/j.1936-4490.2006.tb00687.x.

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Ciocanea, Bianca Cristina, Ioan Cosmin Piţu, Paraschiva Mihaela Luca, and Dragoş Mihai Ungureanu. "Optimisation through offshore – between reality and legality." MATEC Web of Conferences 342 (2021): 08009. http://dx.doi.org/10.1051/matecconf/202134208009.

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The study highlights the complete image of the characteristics regarding offshore areas, by taking into account the perspective to deploy new measures of fiscal transparency. The importance of such areas stems from the fact that world economies lose important sums of money, every year by default of taxes. This happens as a consequence of corporative international abuse of fiscal evasion and the relocation of the profit made by big companies. The sums resulted from erosion of national taxation bases, from fiscal evasion and fraud and other infringements connected with fiscal evasion (are often

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Detquizan Ramirez, Lizbet Yaqueline, Sarita Ester Ullilen Goña, Victor Hugo Puican Rodriguez, Diego Isidro Ferré López, Abel Salazar Asalde, and Waldemar Ramón García Vera. "Impact of tax benefits on Peruvian companies' financial results." Sapienza: International Journal of Interdisciplinary Studies 5, no. 3 (2024): e24056. http://dx.doi.org/10.51798/sijis.v5i3.747.

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This study investigates how tax benefits influence corporate profitability in companies in Chachapoyas, Peru, emphasising the importance of proper fiscal management to improve financial performance. The relevance of tax incentives in profitability management is discussed, and challenges associated with legislative uncertainty and the lack of tax training are examined, which limit efficiency in resource management and the optimisation of financial assets. Using a quantitative approach, financial and tax data are analysed to examine the relationship between tax benefits and corporate profitabili

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Schuster, Florian, and Philippa Sigl-Glöckner. "Behebung eines Webfehlers: Wie die Konjunkturkomponente demokratisch legitimiert und nachhaltiger werden könnte." Wirtschaftsdienst 102, no. 11 (2022): 826–29. http://dx.doi.org/10.1007/s10273-022-3323-0.

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AbstractThe optimisation of the cyclical adjustment procedure under the German debt brake should focus on how to contribute to a democratically legitimate and sustainable fiscal policy. In this article, we discuss four criteria that should be satisfied: The method must (i) be sufficiently determined, (ii) take the current state of research into account, (iii) incentivise a policy that enhances supply-side capacities, and (iv) be transparent. We show that today’s form of the cyclically adjusted budget balance does not satisfy these criteria, and we propose a reform. Finally, we discuss several

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Zhu, Wen, and Yilong Chen. "Fiscal Decentralisation, Economic Development, and Carbon Emissions: Empirical Analysis Based on the Provincial Static and Dynamic Panel Data." Advances in Economics and Management Research 1, no. 2 (2022): 258. http://dx.doi.org/10.56028/aemr.1.2.258.

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The target 'Carbon Peak' and 'Carbon Neutral' in China is a key strategic choice to promote environmental regulation and high-quality economic growth. Public finance, as the bedrock and pillar of national governance, has a significant influence on China's macroeconomics and policy execution. This paper selects provincial panel data of China from 2010 to 2019, together with a two-way fixed-effect model and a Difference-GMM model, in order to conduct an empirical analysis of the impact of fiscal decentralisation and economic development on carbon emissions. The findings reveal that fiscal decent

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Zhu, Wen, and Yilong Chen. "Fiscal Decentralisation, Economic Development, and Carbon Emissions: Empirical Analysis Based on the Provincial Static and Dynamic Panel Data." Advances in Economics and Management Research 2, no. 1 (2022): 258. http://dx.doi.org/10.56028/aemr.2.1.258.

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The target 'Carbon Peak' and 'Carbon Neutral' in China is a key strategic choice to promote environmental regulation and high-quality economic growth. Public finance, as the bedrock and pillar of national governance, has a significant influence on China's macroeconomics and policy execution. This paper selects provincial panel data of China from 2010 to 2019, together with a two-way fixed-effect model and a Difference-GMM model, in order to conduct an empirical analysis of the impact of fiscal decentralisation and economic development on carbon emissions. The findings reveal that fiscal decent

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17

Tóth, Orsolya Éva. "Borderless offices : Opportunity for tax optimisation?" Economy & finance 11, no. 1 (2024): 82–106. http://dx.doi.org/10.33908/ef.2024.1.5.

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The prevalence of telework, or working remotely or from home, has grown significantly in recent years, in which the COVID-19 pandemic played a major role. This paper focuses on a narrower subsection of remote work arrangements, and analyses employees’ possibilities for tax optimization and potential taxation risks in the context of cross-border remote work or telework. Major obstacles to the spread of remote work are identified by investigating the challenges associated with cross-border remote work from an employer’s perspective. As a further objective, the paper aims to explore how jobs offe

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18

Hugo, Pius Kwena. "Government Fiscal Transfers and the Technical Efficiency of Optimising Sustainable Public Debt in Kenya." Journal of Economics, Finance and Management Studies 06, no. 11 (2023): 5608–13. https://doi.org/10.5281/zenodo.10299958.

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Over the past decade, as Kenya has consistently made fiscal transfer from the central government to the counties, the country's public debt has continuously become less sustainable. This observation contrasts with the position held in devolution literature that fiscal decentralisation makes the management of public funds more efficient, manifested by improvements in public debt sustainability. This study sought to establish the relationship between fiscal transfers from the central government to the county governments and the technical efficiency of optimising sustainable public debt in Kenya.

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Rutkauskas, Aleksandras Vytautas. "INTEGRATED MANAGEMENT OF MIGRATION, EMPLOYMENT, FISCAL POLICY AND PUBLIC DEBT." Business, Management and Education 11, no. 2 (2013): 376–90. http://dx.doi.org/10.3846/bme.2013.21.

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The main idea of the paper states that national migration indicators are closely related with employment opportunities in that country. In addition, the management quality of migration and employment processes is an indicator of the national socio-economic policy competency, while management of these processes is the main purpose of intelligent adjustment of the national fiscal policy and government debt management. The author of the paper selected the formation of the system of quantitative indicators as the main objective of the paper. The system should allow employing government debt possib

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罗, 文清. "Exploring the Optimisation Path to Improve the Structure of Fiscal Expenditure on People’s Livelihoods." Advances in Social Sciences 12, no. 08 (2023): 4438–43. http://dx.doi.org/10.12677/ass.2023.128606.

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21

Lutsyk, Anatolii. "Fiscal Tools for Promoting Efficient Economic Growth." Archives des Sciences 74, no. 6 (2024): 59–64. http://dx.doi.org/10.62227/as/74608.

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Contemporary crisis phenomena, including financial, structural, political, and social aspects, underscore the need for effective fiscal policy to ensure the resilience and development of the country. Additionally, there are currently complex challenges related to the war, such as infrastructure destruction, business shutdowns, and mass migration, which have significantly impacted the country’s economy and require additional financial resources for recovery. This situation necessitates the search for new sources of income and the optimisation of existing resources, highlighting the importance o

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Lutsyk, Anatolii, Maryna Pravdiuk, Oleh Deneha, Vadym Puhalskyi, and Inesa Shepel. "Fiscal Tools for Promoting Efficient Economic Growth." International Journal of Religion 5, no. 10 (2024): 1666–74. http://dx.doi.org/10.61707/m541bc60.

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Contemporary crisis phenomena, including financial, structural, political, and social aspects, underscore the need for effective fiscal policy to ensure the resilience and development of the country. Additionally, there are currently complex challenges related to the war, such as infrastructure destruction, business shutdowns, and mass migration, which have significantly impacted the country's economy and require additional financial resources for recovery. This situation necessitates the search for new sources of income and the optimisation of existing resources, highlighting the importance o

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23

Shahbazi, Bita, Vahid Pesyan, and Zahra Salimi. "Interactive behaviour between currency speculators, monetary and fiscal actors to minimise social loss: A game theoretic analysis." Economic Annals 70, no. 245 (2025): 133–69. https://doi.org/10.2298/eka2545133s.

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In this study, using game theory and the cooperative Stackelberg game model, the extent of social loss resulting from various interactive behaviours among monetary policymakers, fiscal policymakers, and currency speculators was assessed using economic parameters from Iran over ten years (2013-2022). Three strategies for each player (government, central bank, and currency market participants) were defined by their objectives, and through optimisation, the reaction function for each player was determined. This approach helped to identify the optimal interactive strategy among these players to mi

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Švabovič, Miroslav, and Algirdas Miškinis. "A QUANTITATIVE ANALY SIS OF THE MAIN LITHUANIAN TAXES AND THEIR OPTIMISATION DURING THE CRISIS." Ekonomika 95, no. 3 (2017): 98–111. http://dx.doi.org/10.15388/ekon.2016.3.10331.

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Seeking to contribute to the analysis of anti-crisis economic policy decisions, the authors of the current article have developed an economic analysis modelling system of the main tax rates, which makes it possible to carry out research into modelling economic scenarios in order to determine the variables of optimal tax rates. By applying this modelling system in practice, it is possible to measure the maximum probability rates of Value Added, Profit, and Personal Income Taxes for the collection of necessary revenues to the state budget. This method presents a possibility to accurately evaluat

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Febriani, Ratu Eva, and Roosemarina Anggraini Rambe. "Government revenue and spending nexus in regional Indonesia: Causality approach." Economics Management and Sustainability 7, no. 1 (2022): 34–42. http://dx.doi.org/10.14254/jems.2022.7-1.3.

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This study aims to test the hypothesis that explains the relationship between tax revenue and government spending in six Indonesian regions. Furthermore, the units of analysis were districts and cities in each region from 2006 to 2017, and a Granger panel causality approach was used. The results showed five experienced bidirectional causalities between tax revenues and local government spending out of the six regions, namely Java, Sumatra, Kalimantan, Sulawesi, and the Bali & Nusa Tenggara. Also, there was fiscal synchronisation in five regions, while the tax-spend hypothesis applies in th

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Wahyuputro, Bernardus, Steve Begg, and Graeme Bethune. "Characterisation of petroleum assets for portfolio management." APPEA Journal 50, no. 2 (2010): 721. http://dx.doi.org/10.1071/aj09085.

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There is growing use of modern portfolio management methods that integrate risks, strategic goals and optimisation techniques to aid investment decision-making in the exploration and production industry. This modern approach consists of stages of analysis that include asset analysis, strategic goals definition and portfolio selection to maximise the probability of meeting the strategic goals. To date, most work in this area has focussed on the portfolio management requirements of oil and gas operators. However, the approach has the potential to help decision-making surrounding the management o

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27

Michalski, Grzegorz. "Reduction of Climate Risk as a Key to Business Performance – Framework for Sustainable Corporate Treasury Management (CTM)." Econometrics 29, no. 1 (2025): 15–39. https://doi.org/10.15611/eada.2025.1.02.

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Aim: The article aims to examine the impact of climate instability risk on Corporate Treasury Management (CTM) and demonstrate that sustainable strategies can effectively mitigate this risk while enhancing corporate financial performance. Methodology: A theoretical and empirical approach is employed, including econometric modelling, case study analysis, and literature review, with a focus on the use of financial instruments – particularly climate derivatives – within CTM. Results: Effective management of climate risk through sustainable policies and financial instruments raises treasury levels

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28

Li, Yihua, Chunchao Chu, Yanzhen Weng, and Jia Song. "A Government Subsidy Model for Expressway Public Private Partnerships Projects Based on Project Revenue Features and Whole Life-cycle Management." E3S Web of Conferences 292 (2021): 02065. http://dx.doi.org/10.1051/e3sconf/202129202065.

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Popularisation and application of Public Private Partnerships (PPP) model is an important measure used to deepen the investment and financing reform of China. The transportation industry actively explores and promotes the wide application of PPP models as they have injected new impetus into the construction and development of transportation investment. For PPP projects of expressways that are subsidised by government in the construction or operation period, since the traffic flow in the project construction period or the early operation period is low, the government subsidy is more concentrate

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Fang, Xuan, and Ying Zhu. "Determinants of Farmers’ Acceptance of the Volumetric Pricing Policy for Irrigation Water: An Empirical Study from China." Water 16, no. 9 (2024): 1243. http://dx.doi.org/10.3390/w16091243.

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Volumetric-based pricing for irrigation water was introduced as part of a comprehensive reform of agricultural water prices in China. However, operational deficiencies and farmers’ lack of willingness to adopt the volumetric pricing policy (VPP) hinder the coordinated implementation of the reform. To address these practical challenges, we employed a binary logistic regression model to analyse farmers’ acceptance of the VPP for agricultural irrigation water usage in Suqian City, Jiangsu Province. A variable set was formed by selecting potential variables from four types of influencing factors:

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S.D, I. Gusti Putu, and M. Nasir Majid. "Optimising Green Industry Development to Strengthen the National Economy." Jurnal Lemhannas RI 12, no. 3 (2024): 373–90. https://doi.org/10.55960/jlri.v12i3.984.

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Purpose: The study analyses the current status of green industry development in Indonesia, investigates the factors influencing its progress, and proposes optimisation strategies to support a sustainable national economy. Study Design/Methodology/Approach: A descriptive research method is applied using the PESTLE (Political, Economic, Social, Technological, Legal, and Environmental) framework. Data sources include comprehensive literature reviews, national policy documents, and industry performance reports. Findings: The study reveals that green industry development in Indonesia faces substant

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Andrejević Panić, Andrea, and Zagorka Lozanov-Crvenković. "Analysis of Higher Education Indicators Coherency in Central and Eastern Europe." Business Systems Research Journal 10, no. 2 (2019): 6–17. http://dx.doi.org/10.2478/bsrj-2019-014.

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AbstractBackground: Higher education has the main role in generating innovative activity in knowledge-based economies. Therefore, the efficiency of the higher education sector reflects the alignment of the higher education policy with government expenditure. However, countries in Central and Eastern Europe (CEE region) have been struggling with national budget optimisation, which can cause fiscal stress and thus affect the efficiency of higher education.Objectives: The main objective is to examine mutual interaction of higher education indicators, through formulating financial models that conn

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Kupriyanova, L. M., and I. D. Surkhaev. "Balance of the Federal Budget." Accounting. Analysis. Auditing 7, no. 4 (2020): 52–62. http://dx.doi.org/10.26794/2408-9303-2020-7-4-52-62.

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The article is devoted to the problem of balancing the budget from the point of view of the form of implementation of the principle of building the budgetary system of the Russian Federation and the state of the federal budget, provided that all its expenses are covered by its revenues. If income is insufficient, a budget deficit occurs. The research methodology provides for a comparative analysis of the concepts and content of budget balance, tools for its provision, the main directions of budget policy and solutions to strategic problems. The result of the study is the proposals for assessin

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Kvasovskyi, Oleksandr, Mykola Stetsko, and Olga Nipialidi. "Tax risks of business entities in the field of transfer pricing and ways to prevent and minimise them." Herald of Economics, no. 1 (May 3, 2024): 47–66. http://dx.doi.org/10.35774/visnyk2024.01.047.

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Introduction. The introduction of the transfer pricing fiscal regulation system in Ukraine restricts business entities to use it for tax minimisation purposes, which leads to a reduction in fiscal revenues, outflow of profits to low-tax jurisdictions, distortion of competition and a general slowdown in macroeconomic development. At the same time, compliance with complex tax and regulatory procedures for transfer pricing negatively affects the financial performance of companies and hinders their development. The dilemma of finding compromise solutions that balance the fiscal interests of the st

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Zakharova, Kristina Alekseyevna, Danil Anatolyevich Muravyev, Vadim Vitalievich Ponkratov, and Ekaterina Vladimirovna Degtyaryova. "Optimal Tax Trajectory of a Commercial Organisation: Economic and Mathematical Approach." Mathematics 12, no. 22 (2024): 3611. http://dx.doi.org/10.3390/math12223611.

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The aim of this study is to form a new concept of tax burden calculation—optimal tax trajectory, which meets the needs of economic entities in view of the optimisation of tax payments and state authorities in terms of budget replenishment and subsequent efficient spending of state resources. The presented concept is developed on the basis of mathematical modelling of related economic processes. The model is based on the differential equation. An attempt is made to analyse the impact of building an optimal tax trajectory on the efficiency of the organisation’s activity. It shows that it is poss

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Mădălina-Ioana, Ivanov, Ghercă Ana-Maria, and Gafencu Larisa-Nicoleta. "Artificial Intelligence and Sustainable Development: Reducing Food Waste, Building Resilient Organisations, and Enhancing Public Financial Administration." BRAIN. Broad Research in Artificial Intelligence and Neuroscience 16, no. 1 (2025): 243–60. https://doi.org/10.5281/zenodo.15043785.

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This paper explores the transformative impact of Artificial Intelligence (AI) across three critical areas: food waste reduction, organisational resilience, and public financial administration. By utilising AI technologies like machine learning, predictive analytics, and real-time monitoring, the study highlights how AI can address inefficiencies, enhance systemic resilience, and support global sustainability goals, including the United Nations SDGs. In food waste reduction, AI improves demand forecasting, inventory management, and supply chain optimisation, reducing surplus and spoilage. Examp

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Ivanov, Mădălina-Ioana, Ana-Maria Ghercă, and Larisa-Nicoleta Gafencu. "Artificial Intelligence and Sustainable Development: Reducing Food Waste, Building Resilient Organisations, and Enhancing Public Financial Administration." BRAIN. Broad Research in Artificial Intelligence and Neuroscience 16, no. 1 (2025): 243. https://doi.org/10.70594/brain/16.1/18.

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<span id="docs-internal-guid-b53b44f5-7fff-fc2a-362b-39927553c58d"><span>This paper explores the transformative impact of Artificial Intelligence (AI) across three critical areas: food waste reduction, organisational resilience, and public financial administration. By utilising AI technologies like machine learning, predictive analytics, and real-time monitoring, the study highlights how AI can address inefficiencies, enhance systemic resilience, and support global sustainability goals, including the United Nations SDGs. In food waste reduction, AI improves demand forecasting, inve

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Naszályi, Philippe. "Assumer." La Revue des Sciences de Gestion N° 323, no. 4 (2024): 1–2. http://dx.doi.org/10.3917/rsg.323.0001.

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Prendre en compte , inspire le premier dossier « Rôle de l’Etat : fiscalité et organisation comptable » qui débute par un article qui décrit « les relations entre le niveau d’imposition et la gouvernance d’entreprise dans le contexte français ». Sur la même thématique, mais à partir de l’études de 269 entreprises au Cameroun, nous nous interrogeons sur la promotion des investissements à l’aune des incitations fiscales et de son optimisation. Le dernier article du premier dossier, s’illustre en Asie cette fois et en particulier au Viet Nam par une prise en compte de la perception par les profes

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Parkes, Rebekah J., Olusegun Ayeko, Luke Brunton, William Griffiths-Jones, Zsolt Ungvari, and Henry Goss. "Revolutionising rapid recovery: a quality improvement project in hip and knee replacement." BMJ Open Quality 10, no. 2 (2021): e001249. http://dx.doi.org/10.1136/bmjoq-2020-001249.

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With increasing bed pressures and an ageing population, there is a need to increase throughput and reduce the bed burden of joint replacements. These issues were recognised in North Devon and an enhanced recovery pathway was established. Enhanced recovery, which aims to optimise the patient journey and shorten the inpatient admission, was first adopted for hip and knee replacements in North Devon District hospital in 2011. The Rapid Recovery Group, comprised a multidisciplinary team involved in the perioperative patient pathway, formed in the third financial quarter of 2018/2019 (Q3). The grou

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Ilknur, Ilknur. "Assessing the Impact of Key Marketing Variables on the Diffusion and Commercial Success of Technological Innovations." American Journal of Business and Operations Research 12, no. 1 (2025): 67–81. https://doi.org/10.54216/ajbor.120107.

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An all-inclusive profit-maximizing methodology for optimising the cost of selling and warranties term of technical improvements is presented in this research. In order to reduce warranty expenses and maximise product dependability, the model combines preventative maintenance tactics. To predict consumer actions, we use a two-dimensional diffusion of innovations framework that accounts for the impact of pricing and time on uptake rates. The distribution calculated by Weibull is used to simulate breakdown rates, taking into consideration the effect of routine upkeep on lowering the cost of repai

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Abramova, Alla. "Theoretical provisions for substantiating the essence of the concept of «tax system»." Problems and prospects of economics and management, no. 1(41) (May 19, 2025): 351–58. https://doi.org/10.25140/2411-5215-2025-1(41)-351-358.

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The article considers the peculiarities of the tax system functioning as a component of the financial system of the state. Its role in macroeconomic regulation and behaviour of its participants is determined, especially in the period of financial instability and economic cyclicality. The scope of domestic scientific views and approaches to the interpretation of the essence of the concept of ‘tax system’ is studied. Based on the analysis, the interdependence of fiscal, regulatory functions and basic principles of the tax system is highlighted. Attention is focused on the study of the tax system

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Prodanchuk, Myikhailo, Tetiana Shterma, Volodymyr Kladiyev, and Hanna Kovtseniuk. "Analysis of the Financial Management and Business Performance Implications of Income Tax Accounting Policy." Economics Ecology Socium 9, no. 2 (2025): 52–69. https://doi.org/10.61954/2616-7107/2025.9.2-4.

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Introduction. Amid economic instability, an increasing tax burden, and changing legislation, developing an effective accounting policy that optimises tax liabilities is crucial. Accounting policy in forming corporate income tax is a multifunctional tool that allows for taking into account tax risks, increasing financial transparency, and facilitating the development of an effective strategy for managing costs and financial resources. Aim and tasks. This study examines the theoretical, practical, and legal aspects of income tax accounting policy to develop a model for determining the corporate

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Maudgal, S., and M. Kakkar. "Environmentally Compatible Coal Extraction and Utilisation Indian Scenario." Energy Exploration & Exploitation 11, no. 2 (1993): 112–36. http://dx.doi.org/10.1177/014459879301100203.

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Environmental quality is as much an indicator of the level of development as the generally accepted norm of per capita consumption of energy. Coal, being the mainstay of energy in India, will continue to play a crucial role on both the counts as annual coal utilization is expected to increase by 2.5 times by the year 2005. Indian coal being of poor quality with 35 to 48% ash content has serious adverse implications on air, water and land environment which will be aggravated further by opening up extensive areas for opencast coal mining operations to meet the increased coal demand. Many coal de

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Marzuki, Muhammad Jufri, and Graeme Newell. "The evolution of Belgium REITs." Journal of Property Investment & Finance 37, no. 4 (2019): 345–62. http://dx.doi.org/10.1108/jpif-03-2019-0029.

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PurposeThe Belgium Real Estate Investment Trust (REIT) market was created primarily to facilitate a transparent, professionally managed and fiscally efficient market, providing access to the European property markets. Being the 2nd oldest REIT market in Europe, it has undergone many evolutionary changes over the years that add to its considerable stature as a sophisticated investment opportunity. This includes an increased recent focus on the social infrastructure property sectors such as healthcare, care facilities and nursing homes, consistent with the evolving investment mandates requiring

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HAMDI, KHALID, and EL OUDRI Abdelkader. "Fiscalité d'entreprise entre responsabilité, optimisation et fraude." March 31, 2024. https://doi.org/10.5281/zenodo.10899735.

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La responsabilité sociale des entreprises (RSE) est devenue ces dernières années l'un des grands thèmes de la littérature de gestion. Ce concept vise l'intégration par l'entreprise des aspects sociaux, et économiques. L’Optimisation fiscale définie par la réalisation de payer moins d'impôts pour le contribuable. Il n’en demeure pas moins qu’elle prévient les États en leur indiquant que le recours à certaines pratiques d’optimisation fiscale pourrait aller à l’encontre

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SALL, BADARA. "Prix de transfert et optimisation fiscale dans les filiales des multinationales basées au Sénégal." January 6, 2025. https://doi.org/10.5281/zenodo.14602641.

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L’article essaie avec une approche claire et intelligible d’étudier les prix de transfert et l’optimisation fiscale par les filiales des multinationales au Sénégal. L'objectif est de mettre en évidence comment déterminer pour ces entités basées au Sénégal les prix de transfert adéquats dans l’optique de se prémunir du risque de redressement fiscal. Les entités, objet de notre recherche peuvent être contraintes à la problématique de détermination des prix de tra

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SARA, ABDEDDAIM, and MRANI ZENTAR Sarra. "L'optimisation fiscale de la politique éthique des firmes multinationales." International Journal of Strategic Management and Economic Studies (IJSMES) - ISSN: 2791-299X 2, no. 1 (2023). https://doi.org/10.5281/zenodo.7554301.

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Le but derrière ce travail est d’étudier les questions environnementales et sociales des entreprises qui constituent deux éléments pléniers et font une partie dans leurs stratégies et politiques afin de les intégrer dans la réalisation des objectifs économiques. Et l’intégration de la fiscalité dans les pratiques environnementales, sociales et sociétales va sans doute permettre une optimisation fiscale des charges de l’entreprise au niveau du domaine éthique, et c’est dans cet ord

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YACOBI, Azeddine, Mahmoud BELMHITOU, Abdellali FADLALLAH, and Allal AMRI. "Optimisation fiscale, Effort budgétaire et Croissance Économique : Analyse Empirique pour le cas du Maroc." International Journal of Accounting, Finance, Auditing, Management and Economics, March 31, 2025. https://doi.org/10.5281/zenodo.15110395.

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<strong>Résumé : </strong> La recette fiscale demeure la principale source de financement de chaque activité économique, de chaque politique de développement durable et de stratégie structurelle de cohésion sociale, particulièrement des pays en développement. En fait. La mise en place d’un système fiscal optimal, crédible et équitable, est qualifiée d’efficiente pour les pays visant principalement le bien-être des citoyens, l’avantage fiscal pour l’attractivité des in

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CHAABI, Chaimae, and HADDAD Yassine Mohamed EL. "Dématérialisation et contrôle fiscal : Analyse théorique." International Journal of Accounting, Finance, Auditing, Management and Economics, February 17, 2025. https://doi.org/10.5281/zenodo.14880277.

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<strong>Résumé : </strong> Ces dernières années, l'administration fiscale marocaine a pris des mesures importantes pour accélérer la digitalisation, un sujet devenu central dans tous les secteurs et organisations. La DGI (Direction Générale des Impôts) a entrepris un processus de transformation nécessitant des investigations approfondies. L'objectif de cet article est d'analyser théoriquement l'impact de la dématérialisation sur les contrôles fiscaux réalisés par l'administration

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BOUNNITE, Mohamed Yasser, and Wil Hector KINMAGBAHO. "La contribution de l'optimisation fiscale à l'amélioration de la performance des MPME Béninoises." African Scientific Journal Vol 03, N°25 (2024). https://doi.org/10.5281/zenodo.13736181.

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<strong>Résumé </strong> L'optimisation fiscale joue un rôle fondamental dans la performance des micros, petites et moyennes entreprises (MPME) béninoises. Cet article examine comment l'adoption de stratégies fiscales efficaces peut améliorer la rentabilité et la compétitivité des MPME. À travers une étude empirique basée sur un échantillon représentatif de 100 MPME, nous avons analysé leurs pratiques fiscales et leur influence sur divers indicateurs de performance. Les résultats soul

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NASRI, Mohamed, and ABA Naima Pr. "Instruments financiers hybrides en droit fiscal international et au Maroc." African Scientific Journal Vol 03, N°22 (2024). https://doi.org/10.5281/zenodo.10555642.

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<strong>Résumé </strong> Cet article approfondit l'exploration des instruments financiers hybrides (IFH), fusionnant des aspects de dette et de capitaux propres, en se penchant sur les défis et enjeux liés à leur utilisation au Maroc et à l'échelle internationale. Leur classification fiscale complexe, résultant de la combinaison de caractéristiques des dettes et des capitaux propres, requiert une expertise fiscale pour comprendre les implications fiscales spécifiques. Dans cette étude, une approche méthodologiq

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