Academic literature on the topic 'Tax neutrality tax symbiosis'

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Journal articles on the topic "Tax neutrality tax symbiosis"

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Vylkova, Elena S. "Models of behavior of the state and economic agents in the tax management." Bulletin of the Far Eastern Federal University. Economics and Management, no. 2(82)2017 (August 4, 2017): 51–58. https://doi.org/10.5281/zenodo.819523.

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<em>The article addresses the issue crucial both for the economy as a whole</em><em> and for every individual consumer since food is one of the basic needs for human beings. Quality of food influences health and productivity of every country’s population. </em> <em>However, market sometimes fails to provide correct incentives for the economic agents to supply high-quality products and in a number of countries the problem starts with the food deficit itself so that people do not start to think about its quality. If the government and its institutes are weak the labor force may show maximum prod
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Lyon, Andrew B. "Tax Neutrality Under Parallel Tax Systems." Public Finance Quarterly 20, no. 3 (1992): 338–58. http://dx.doi.org/10.1177/109114219202000304.

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López, Ramón E., Pablo Gutiérrez Cubillos, and Eugenio Figueroa. "The Tax Paradox and Weak Tax Neutrality." Southern Economic Journal 86, no. 3 (2019): 1150–69. http://dx.doi.org/10.1002/soej.12398.

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Niemann, Rainer. "Tax Rate Uncertainty, Investment Decisions, and Tax Neutrality." International Tax and Public Finance 11, no. 3 (2004): 265–81. http://dx.doi.org/10.1023/b:itax.0000021971.56588.34.

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Daniel, Paweł. "Relations Between the Principle of Neutrality and Elements of Value Added Tax Structure." Financial Internet Quarterly 17, no. 3 (2021): 56–63. http://dx.doi.org/10.2478/fiqf-2021-0019.

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Abstract The principal of neutrality is a key principle of the European Union (EU) Value Added Tax (VAT) system. The concept of tax neutrality has a number of dimensions and meanings. The purpose of the article is to examine whether the principle of neutrality shapes the main elements of VAT structure, what concepts of tax neutrality are proper to shape each of those elements, and how the principle of neutrality affects each of those elements. The method adopted for the examination is a doctrinal method – analysis of the VAT Directive provisions (using a formal-dogmatic approach supported by a
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Wood, Joel. "Is Revenue Neutrality in Carbon Taxation Possible in Practice? Lessons from the Canadian Experience." Canadian Tax Journal/Revue fiscale canadienne 70, no. 3 (2022): 563–93. http://dx.doi.org/10.32721/ctj.2022.70.3.wood.

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While the potential economic efficiency, equity, and political acceptability benefits of a revenue-neutral carbon tax have been well studied, a deeper question remains about the feasibility of revenue neutrality in practice. This article provides perspective on this issue by assessing different definitions of revenue neutrality and presenting an in-depth discussion of the motivations for the adoption of revenue-neutral carbon taxes. Two examples of carbon taxes and revenue recycling implemented in Canada are examined: British Columbia's revenue-neutral carbon tax (a carbon tax with offsetting
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GRAVELLE, JANE G., and JACK TAYLOR. "TAX NEUTRALITY AND THE TAX TREATMENT OF PURCHASED INTANGIBLES." National Tax Journal 45, no. 1 (1992): 77–88. http://dx.doi.org/10.1086/ntj41788947.

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Knirsch, Deborah. "Measuring tax distortions with neutrality-based effective tax rates." Review of Managerial Science 1, no. 2 (2007): 151–65. http://dx.doi.org/10.1007/s11846-007-0012-8.

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Panteghini, Paolo. "On Corporate Tax Asymmetries and Neutrality." German Economic Review 2, no. 3 (2001): 269–86. http://dx.doi.org/10.1111/1468-0475.00038.

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Abstract This article discusses the effects of corporate tax asymmetries under investment irreversibility. We introduce a tax scheme where the tax base is given by the firm's return net of a rate of relief. When the firm's return is less than the imputation rate, however, no tax refunds are allowed. Unlike symmetric tax systems, the scheme proposed is neutral with respect not only to income uncertainty but also to policy uncertainty.
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Fullerton, Don, and Andrew B. Lyon. "Tax Neutrality and Intangible Capital." Tax Policy and the Economy 2 (January 1988): 63–88. http://dx.doi.org/10.1086/tpe.2.20061773.

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Dissertations / Theses on the topic "Tax neutrality tax symbiosis"

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Rose, Christopher. "Exchange of tax information : neutrality and inter-nation equity." Thesis, University of Oxford, 2007. https://ora.ox.ac.uk/objects/uuid:0bd51a41-1b12-411c-870f-ec36dfe724b5.

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Tax information exchange has been one of the principal themes in taxation related multilateral dialogue over the past ten years. This dialogue has been influenced by competing claims that various concepts of fairness, equity or efficiency supported particular proposals to reform tax information exchange practices. Much of the debate has focused on considerations of administrative efficiency and inter-individual equity in a single state context, to the exclusion of issues related to global welfare and inter-nation equity. The lack of consideration given to inter-nation equity highlights a gap i
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Freudenberg, Brett David, and na. "Tax Transparent Companies: Striving for Tax Neutrality? A Legal International Comparative Study of Tax Transparent Companies and their Potential Application for Australian Closely Held Businesses." Griffith University. Department of Accounting, Finance and Economics, 2009. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20100615.094301.

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An underlying issue which inheres in any taxation framework relates to the manner in which it operates and the actual distribution of its imposts or appropriations. In this respect, a tax system needs to confront two fundamental (and interrelated) questions – first, precisely how the tax or impost should be imposed and, secondly, who should bear the legal obligation or onus of payment. These issues can be conceptualised not only from a purely legal or positivist perspective, in terms of identifying who will incur the obligation to pay tax, but also in terms of a more economic and instrumental
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Freudenberg, Brett David. "Tax Transparent Companies: Striving for Tax Neutrality? A Legal International Comparative Study of Tax Transparent Companies and their Potential Application for Australian Closely Held Businesses." Thesis, Griffith University, 2009. http://hdl.handle.net/10072/366610.

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An underlying issue which inheres in any taxation framework relates to the manner in which it operates and the actual distribution of its imposts or appropriations. In this respect, a tax system needs to confront two fundamental (and interrelated) questions – first, precisely how the tax or impost should be imposed and, secondly, who should bear the legal obligation or onus of payment. These issues can be conceptualised not only from a purely legal or positivist perspective, in terms of identifying who will incur the obligation to pay tax, but also in terms of a more economic and instrumental
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Annick, Provencher. "From the Invisible Hand to the Invisible Woman: The Politics of Neutrality in the Context of Social Tax Expenditures." Thesis, Université d'Ottawa / University of Ottawa, 2014. http://hdl.handle.net/10393/31613.

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In law, neutrality is now a postulate and this is particularly true about Social Tax Expenditures (STEs) which are tax measures with a redistributive goal, similar to welfare benefits. Hence, taxation and the welfare state are closely connected insofar as STEs are part of the welfare system. But they are introduced within a context of apparent gender-neutrality. Tax law takes little account of gender in the implementation of tax policy. Moreover, the normative criteria for the analysis of tax regimes include concepts such as equity—which suggests that taxpayers in the same position should be t
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Costello, Scott Thomas. "Analysis of the Efficiency, Equity, and Adequacy of a Forest Site Value Tax." Thesis, Virginia Tech, 1997. http://hdl.handle.net/10919/45382.

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<p> Forest property taxes play an integral role when private landowners make land use and management decisions. Economists often suggest that taxes should be neutral, thus causing no change in land use or management decisions compared to the pre-tax condition. The traditional ad valorem property tax has long been criticized, particularly as it pertains to forestry, because of its distortionary properties and inherent bias against long-rotation investments. Alternatives to the traditional forest property tax include current use assessment, productivity, yield, and site value taxes.<p> The sit
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Doueihi, Josephine. "The Effectiveness of the National Tax Equivalent Regime (NTER) in Encouraging Competitive Neutrality." Thesis, Curtin University, 2019. http://hdl.handle.net/20.500.11937/75706.

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This thesis examined whether the National Tax Equivalent Regime (NTER) achieved its goal of encouraging competitive neutrality through the notional application of Federal income tax laws to state owned entities. The study focused on the electricity and water industries, and also considered the effect of privatisation in the electricity sector. The thesis found that NTER entities had both advantages and disadvantages over their privately-owned counterparts and made recommendations to improve the design of the NTER.
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Dahlman, Roland. "Corporate form and international taxation of box corporations." Doctoral thesis, Stockholm : Acta Universitatis Stockholmiensis : Almqvist & Wiksell International [distributör], 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-1009.

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Sanches, Juliana Pinhata. "Conservadorismo incondicional nas companhias abertas brasileiras e o contexto da neutralidade tributária." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-15122015-153309/.

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Normas contábeis e normas fiscais desempenham um papel fundamental dentre os determinantes da qualidade da informação contábil. A Lei nº 11.638, de 2007, legitimou o processo de adoção das Normas Internacionais de Contabilidade (IFRS) no Brasil e introduziu um regime contábil desvinculado da finalidade tributária no país. Dentre os objetivos da referida Lei, estão a redução da influência da legislação fiscal nas normas contábeis e a melhora da qualidade do reporte financeiro, uma vez que as IFRS são consideradas normas de qualidade superior. A literatura internacional apresenta evidências de r
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Moder, Patrik. "Daňové dopady přeměn obchodních společností." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417360.

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Diploma thesis deals with on the transformation of business companies with focus on the tax implications of these processes. At the beginning of this thesis is described theoretical basis of the thesis in which clarified the characteristics of individual companies, transformations of copmpanies and law, accounting and tax aspects of transformations of these companies. The own proposals make a model example which is focused on the merger of two limited liability companies and the defining of their accounting and tax implications of this transformation.
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Moder, Patrik. "Daňové dopady přeměn obchodních společností." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444220.

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Diploma thesis deals with on the transformation of business companies with focus on the tax implications of these processes. At the beginning of this thesis is described theoretical basis of the thesis in which clarified the characteristics of individual companies, transformations of copmpanies and law, accounting and tax aspects of transformations of these companies. The own proposals make a model example which is focused on the merger of two limited liability companies and the defining of their accounting and tax implications of this transformation.
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Books on the topic "Tax neutrality tax symbiosis"

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Buiter, Willem H. Debt neutrality, Professor Vickrey and Henry George's "single tax". National Bureau of Economic Research, 1988.

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Smith, Stephen. Neutrality and subsidiarity in taxation. Kluwer Law International, 1996.

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Panteghini, Paolo M. Sunk costs and profit taxation: A source of tax non-neutrality. Glasgow University Department of Political Economy, 1994.

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Andersson, Krister. Capital taxation and neutrality: A study of tax wedges with special reference to Sweden. [s.n.], 1987.

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Foundation for European Fiscal Studies., ed. Taxation of cross-border income, harmonization, and tax neutrality under European Community law: An institutional approach. Kluwer, 1994.

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Willner, Johan. Average Rate Neutrality, Revenue Neutrality and Expected Labour Supply: Some further comments about the welfare effects of a reform in a piecewise linear tax system. Stiftelsens for Abo Akademi, 1990.

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author, Hönig Anja 1983, Nam Ch W. author, Stimmelmayr Michael 1978 author, and Wamser Georg author, eds. Neutralitätsverletzungen in der Besteuerung von Kapitaleinkommen und deren Wachstumswirkungen: Eine theoretische und empirische Analyse des deutschen Steuersystems. Mohr Siebeck, 2012.

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United States. Congress. House. Committee on Rules. Providing for consideration of the bill (H.R. 2920) to reinstitute and update the pay-as-you-go requirement of budget neutrality on new tax and mandatory spending legislation, enforced by the threat of annual, automatic sequestration: Report (to accompany H. Res. 665). U.S. G.P.O., 2009.

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United States. Congress. House. Committee on Rules. Providing for consideration of the Senate amendments to the bill (H.R. 3961) to amend title XVIII of the Social Security Act to reform the Medicare SGR payment system for physicians and to reinstitute and update the pay-as-you-go requirement of budget neutrality on new tax and mandatory spending legislation, enforced by the threat of annual, automatic sequestration: Report (to accompany H. Res. 1109). U.S. G.P.O., 2010.

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Committee on Finance (senate), United States Senate, and United States United States Congress. Technology Neutrality in Energy Tax: Issues and Options. Independently Published, 2019.

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Book chapters on the topic "Tax neutrality tax symbiosis"

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Jiaoxiu, Wen. "Neutral Taxation and Tax Neutrality." In Dictionary of Contemporary Chinese Economics. Springer Nature Singapore, 2025. https://doi.org/10.1007/978-981-97-4036-9_659.

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Yamazaki, Fukuju. "The Optimal Reform About Property Tax." In New Frontiers in Regional Science: Asian Perspectives. Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-15-8848-8_10.

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AbstractWe present the desirable tax reform on the property tax on land and housing in Japan. Since the property tax on housing, building, and equipment becomes an obstacle to the capital formation on land, it should be abolished. Conversely, the effective rate of property tax on land should be increased so as to attain the revenue neutrality for local government. The abolition of tax on housing induces the higher land price which can bear the increase in the property tax on land, so that such a tax reform would benefit all individuals.
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Biørn, Erik. "Inflation, Depreciation and the Neutrality of the Corporate Income Tax." In Limits and Problems of Taxation. Palgrave Macmillan UK, 1985. http://dx.doi.org/10.1007/978-1-349-08094-6_9.

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Meier, Henri B., John E. Marthinsen, Pascal A. Gantenbein, and Samuel S. Weber. "Swiss Bank (Customer) Secrecy and the International Exchange of Information." In Swiss Finance. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-23194-0_4.

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AbstractSwiss banking secrecy dates back more than 300 years. In 1934, the Federal Act on Banks and Savings Banks made the unauthorized disclosure of confidential bank customer information a federal crime. Because bank secrecy could shield illegal financial activities, the Swiss government, Swiss banks, Swiss Bankers Association, and central bank have taken significant steps to halt tax evasion, insider trading, market and share price manipulation, money laundering, organized crime, financing terrorism, and corruption (bribery). In December 2015, the government implemented the Federal Act on t
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Chen, Siyue. "International Experience and Inspiration on China’s Introduction of Carbon Tax under the Carbon Peaking and Carbon Neutrality Goals." In Advances in Economics, Business and Management Research. Atlantis Press International BV, 2024. https://doi.org/10.2991/978-94-6463-598-0_73.

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Fragkos, Panagiotis, Eleni Kanellou, George Konstantopoulos, et al. "Energy Poverty and Just Transformation in Greece." In Studies in Energy, Resource and Environmental Economics. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-35684-1_10.

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AbstractLow-income population groups often face high energy poverty risks. This phenomenon can be exacerbated through the implementation of ambitious environmental policies to achieve the energy transition—said policies, such as the application of additional taxes on energy products, may lead to regressive social and distributional impacts on low-income households thus increasing the risk of energy poverty. This study focusses on Greece and combines a qualitative analysis of the EU and Greek policy context and strategic framework for energy poverty as well as related poverty alleviation measur
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González-Barreda, Pablo A. Hernández. "Tax neutrality and Distribution Regimes." In Pillar Two of the Inclusive Framework on BEPS. Edward Elgar Publishing, 2024. http://dx.doi.org/10.4337/9781035312382.00016.

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Parada, Leopoldo. "Tax neutrality regimes and GloBE." In The ‘Pillar Two’ Global Minimum Tax. Edward Elgar Publishing, 2024. http://dx.doi.org/10.4337/9781035308743.00015.

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Messere, Ken, Flip de Kam, and Christopher Heady. "The Personal Income Tax." In Tax Policy: Theory and Practice in OECD Countries. Oxford University PressOxford, 2003. http://dx.doi.org/10.1093/oso/9780199241484.003.0006.

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Abstract Of all the particular kinds of tax surveyed in Part II, the personal income tax (PIT) is the most important and complex. It is used to promote many, not always compatible goals, such as vertical equity, horizontal equity, economic efficiency, neutrality towards various kinds of social and economic decisions. There are also a variety of instruments at governments’ disposal for promoting their priority objectives, such as different ways of giving tax relief, aggregation or non-aggregation of spouses’ income, different degrees of progressivity of rate schedules, offsetting wholly, partia
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Kolozs, Borbála. "Neutrality in VAT." In Value Added Tax and Direct Taxation: Similarities and Differences. IBFD, 2009. http://dx.doi.org/10.59403/2d9em2y009.

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Conference papers on the topic "Tax neutrality tax symbiosis"

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Basnukaev, Musa, and Reseda Madaeva. "Tax Expertise in the Tax Administration System." In I International Conference "Methods, models, technologies for sustainable development: agroclimatic projects and carbon neutrality", Kadyrov Chechen State University Chechen Republic, Grozny, st. Sher. SCITEPRESS - Science and Technology Publications, 2022. http://dx.doi.org/10.5220/0011555800003524.

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Noroc, Dorel. "Deficiencies of the value added tax system in the Republic of Moldova from the perspective of EU directives." In The 3rd International Scientific Conference "Development through Research and Innovation". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/dri2022.19.

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Public revenues collected from the value added tax (hereinafter - VAT) ensure the financing of 47% of the total state budget expenditures in the Republic of Moldova, which demonstrates the main function of this type of indirect tax to contribute to the formation of budget financial resources. At the same time, VAT can be used by public decision-makers to stimulate or make the consumption of certain types of products more affordable, especially those of social importance (food, medicines, etc.). From the perspective of economic processes, it is essential to ensure the principle of VAT neutralit
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Basnukaev, Musa, and Reseda Madaeva. "Elements of the Tax System and the Mechanism of Their Interaction." In I International Conference "Methods, models, technologies for sustainable development: agroclimatic projects and carbon neutrality", Kadyrov Chechen State University Chechen Republic, Grozny, st. Sher. SCITEPRESS - Science and Technology Publications, 2022. http://dx.doi.org/10.5220/0011555700003524.

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Khasanova, S., Kh Delmikhanova, and I. Pedaeva. "Carbon Tax as One of the Financial Instruments to Stimulate the Green Economy." In I International Conference "Methods, models, technologies for sustainable development: agroclimatic projects and carbon neutrality", Kadyrov Chechen State University Chechen Republic, Grozny, st. Sher. SCITEPRESS - Science and Technology Publications, 2022. http://dx.doi.org/10.5220/0011571000003524.

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Juruss, Maris, Baiba Smite-Roke, and Irina Nesterenko. "Reducing externalities of last mile delivery through taxation." In 23rd International Scientific Conference Engineering for Rural Development. Latvia University of Life Sciences and Technologies, Faculty of Engineering and Information Technologies, 2024. http://dx.doi.org/10.22616/erdev.2024.23.tf233.

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In today’s society, with growing interest in environmental sustainability and climate responsibility, the European Union has an ambitious goal - to achieve climate neutrality by 2050. This strategic plan, known as the European Green Deal, expresses a strong desire not only to address current environmental problems, but also to create a sustainable, green future for its citizens. However, only from these paths, the tax policy as one of the most important instruments of government influence can be both an obstacle and a tool in achieving the set goals. In this paper the tax policy of the Europea
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Güler, İlkay. "The Relationship Between Electricity Generation from Wind Power and Economic Growth: Various Causality Analyses for Türkiye." In International Conference on Eurasian Economies. Eurasian Economists Association, 2024. http://dx.doi.org/10.36880/c16.02948.

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More than three-quarters of the energy used in Turkey is fossil-based and import-dependent. Therefore, Turkey's current account deficit is increasing in addition to environmental pollution. Renewable energy sources are a crucial factor for green economic growth. In addition to being an environmentally friendly, infinite energy source, wind energy has many advantages in terms of low operating costs, high efficiency, and energy security. Due to these advantages, it stands out among other renewable energy sources. While electricity generation from renewable energy in Türkiye is 42.4%, 12.4% of th
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Stanković, Predrag. "POUZDANOST FINANSIJSKIH IZVEŠTAJA REVIZORSKIH KUĆA „VELIKE ČETVORKE“ IZ PERSPEKTIVE FORENZIČKOG RAČUNOVODSTVA." In 5. naučni skup Računovodstvena znanja kao činilac ekonomskog i društvenog napretka. Ekonomski fakultetUniverziteta u Kragujevcu, 2025. https://doi.org/10.46793/rz25.271s.

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The primary need of financial statement users is to have confidence in the accuracy and objectivity of the data presented in the financial statements they analyse and use as a basis for making certain decisions. The extent to which this need is met is largely determined by audit firms, as the primary controllers of the occuracy and objectivity of the data that companies present in their financial statements. In this regard, users rely on the assessments of financial statements provided by auditors and, based on these evaluations, make and implement their business decisions. However, unlike aud
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Carnelli, Lino, Carla Lazzari, Tamara Passera, Chiara Sartori, and Joseph Epoupa Mengou. "Integration of Concentrating Solar Heat into Oil and Gas Operations for Increased Sustainability." In Abu Dhabi International Petroleum Exhibition & Conference. SPE, 2021. http://dx.doi.org/10.2118/208176-ms.

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Abstract According to Eni's mission to reach carbon neutrality in the countries where it operates, the development of renewable energy could be a key element in the company's strategy for evolving the business model towards a low carbon scenario. In this context, concentrating solar technology can provide a real solution in order to goal the carbon neutrality. Solar thermal energy could be an alternative source to the fossil fuel in industrial processes and also in the oil&amp;gas sector, where the upstream operations (dewatering, stabilization, sweetening…) require substantial amounts of heat
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Reports on the topic "Tax neutrality tax symbiosis"

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Fullerton, Don, and Andrew Lyon. Tax Neutrality and Intangible Capital. National Bureau of Economic Research, 1987. http://dx.doi.org/10.3386/w2430.

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Buiter, Willem. Debt Neutrality, Professor Vickrey and Henry George's "Single Tax". National Bureau of Economic Research, 1988. http://dx.doi.org/10.3386/w2673.

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Gurgel, Angelo, Gilbert Metcalf, and John Reilly. Comparing Tax Rates Using OECD and GTAP6 Data. GTAP Research Memoranda, 2006. http://dx.doi.org/10.21642/gtap.rm07.

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In prior research, Babiker, Metcalf, and Reilly (2003) computed capital and labor tax rates to augment GTAP 4 data that did not comprehensively cover taxes. Recently, we updated these tax rates to 2001 to match the GTAP 6 base year. We realize there was an attempt to improve representation of taxes in GTAP 6, but as admitted by GTAP this was as yet incomplete. For those who might require a more complete tax accounting we have followed an approach that has the benefit of, at least in the aggregate, reconciliation with widely available tax receipt data. This note compares the tax rates derived f
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Hanappi, Tibor, Sebastián Nieto Parra, José René Orozco, and Alejandro Rasteletti. Corporate Effective Tax Rates in Latin America and the Caribbean. Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0005168.

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Using a methodology developed by the Organisation for Economic Co-operation and Development (OECD), this paper estimates forward-looking effective tax rates on corporate income for 21 Latin American and Caribbean (LAC) countries. When compared with countries in other regions, the results show that effective average and marginal tax rates on corporate income in LAC countries tend to be high, with several countries ranked among those with the highest effective tax rates in the large sample. This is mainly due to relatively high corporate income tax (CIT) statutory rates and tax provisions that a
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Moore, Winston, J. Enrique Chueca, Veronica R. Prado, Michelle Carvalho Metanias Hallack, and Laura Giles Álvarez. Energy Transition in Barbados: Opportunities for Adaptation of Energy Taxes to Mitigate Loss of Government Revenue. Inter-American Development Bank, 2022. http://dx.doi.org/10.18235/0004534.

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Barbados, through its Barbados National Energy Policy (BNEP) 2019-2030, announced its commitment to achieving 100 percent renewable energy and carbon neutrality by 2030. This commitment creates an opportunity for the GoB to manage the impact of the transition toward renewable clean energy by introducing measures to transform the way revenue from energy is collected thereby avoiding unnecessary fiscal costs. The purpose of this study is to calculate the revenue gap derived from Barbados 2030 energy transition goal of having a revenue-neutral transition and propose and evaluate various policy me
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Clavet, Nicholas-James, Réjean Hébert, and Pierre-Carl Michaud. The future of long-term care in Quebec: what are the cost savings from a realistic shift towards more home care? CIRANO, 2022. http://dx.doi.org/10.54932/zrzh8256.

Full text
Abstract:
This paper aims to estimate the future long-term care needs and expenditures in Quebec while proposing and evaluating a reform package that could deliver increased coverage as well as be more financially sustainable than current policy. This reform package consists of a shift towards more intensive use of home care while increasing public coverage of care needs. A key feature of the proposed reform is to improve the ability of users to choose their provider with the creation of a senior’s care account, an account that grants individuals in need to purchase services from several providers, incl
APA, Harvard, Vancouver, ISO, and other styles
7

Clavet, Nicholas-James, Réjean Hébert, and Pierre-Carl Michaud. The future of long-term care in Quebec: what are the cost savings from a realistic shift towards more home care? CIRANO, 2022. http://dx.doi.org/10.54932/zrzh8256.

Full text
Abstract:
This paper aims to estimate the future long-term care needs and expenditures in Quebec while proposing and evaluating a reform package that could deliver increased coverage as well as be more financially sustainable than current policy. This reform package consists of a shift towards more intensive use of home care while increasing public coverage of care needs. A key feature of the proposed reform is to improve the ability of users to choose their provider with the creation of a senior’s care account, an account that grants individuals in need to purchase services from several providers, incl
APA, Harvard, Vancouver, ISO, and other styles
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