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Journal articles on the topic 'Taxation of enterprises'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

G.R., Nigmatullina, Lubova T.N., Gilmanov T.D., and Galeev A.F. "ANALYSIS OF TAXATION OF SMALL BUSINESSES UNDER THE SIMPLIFIED TAXATION SYSTEM." Russian Electronic Scientific Journal 53, no. 3 (2024): 219–32. https://doi.org/10.31563/2308-9644-2024-53-3-219-232.

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This study examines the indicators of economic activity of small enterprises in the Russian Federation. There is a strategy for the development of small and medium-sized enterprises until 2030, which includes the main socio-economic indicators. Financial resources of enterprises play a limited role in the national economy and are described as economic relations between enterprises, carried out in monetary form and serving to meet the financial needs of economic entities. The success and development of small business significantly depend on the ability to finance and attract the necessary capit

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2

Yarmolitska, Olha. "INFLUENCE OF ACCOUNTING AND TAXATION PECULIARITIES ON THE MANAGEMENT OF RESTAURANT BUSINESS ESTABLISHMENTS (ENTERPRISES)." Collection of scientific research papers State University of Infrastructure and Technologies Section “Economics and Management”, no. 54 (December 15, 2023): 87–95. http://dx.doi.org/10.32703/2664-2964-2023-54-87-95.

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The article studies the peculiarities of accounting and taxation of restaurant business establishments (enterprises) and draws attention to their impact on business management. The nuances considered of choosing KVEDs when registering establishments (enterprises) and choosing a taxation system, as this will affect the payment of taxes and the form of accounting. The article identifies the limitations and advantages of the simplified taxation system for restaurant establishments (enterprises). The peculiarities are considered of taxation of individual entrepreneurs under the simplified and gene

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3

Palil, Mohd Rizal, Ida Suriya Ismail, Nor Hazila Mohd Zain, and Allif Anwar Abu Bakar. "Social Enterprise and Taxation Policy: A Systematic Literature Review." BESTUUR 9, no. 2 (2021): 135. http://dx.doi.org/10.20961/bestuur.v9i2.55569.

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<div><table cellspacing="0" cellpadding="0" align="left"><tbody><tr><td align="left" valign="top"><p class="AbstractText">Malaysia is likely to introduce new laws on social enterprises of taxation. However, the important questions are whether the said laws are adequate. This study explores previous research on social enterprises and taxation to gain a further understanding through a systematic literature review on social enterprises and taxation from the Malaysian perspective. This is normative legal research. The data was gathered through library research w

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4

Didoborshch, V. A. "ON CONDUCTING ECONOMIC STUDIES RELATED TO TAXING AGRICULTURAL ENTERPRISES." Theory and Practice of Forensic Science and Criminalistics 15 (November 30, 2016): 326–31. http://dx.doi.org/10.32353/khrife.2015.40.

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Constant changes in the legislation make it difficult to conduct studies related to the application of a special taxation treatment of agricultural enterprises. The adoption of the Tax Code of Ukraine and the subsequent amendments has entailed a series of changes related to the principles of tax calculation and tax reporting directly affecting agricultural enterprises' operations. There has also been an increase in the number of economic examinations related to studying the special taxation treatment of agricultural enterprises, but the object of taxation is still the land plot, the enterprise

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5

Reid, Graham. "Taxation of mineral enterprises." Resources Policy 21, no. 1 (1995): 78–79. http://dx.doi.org/10.1016/0301-4207(95)90035-7.

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6

Garasym, P., N. Klym, and R. Khomyak. "Features of Taxation of Forestry Enterprises." Economics, Entrepreneurship, Management 5, no. 1 (2018): 55–62. http://dx.doi.org/10.23939/eem2018.01.055.

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7

DUBKOVA, Valeria B. "THE PECULIARITIES OF INDUSTRIAL ENTERPRISES’ PROFIT TAXATION IN A DIFFERENTIATED APPROACH." Tyumen State University Herald. Social, Economic, and Law Research 7, no. 2 (2021): 219–42. http://dx.doi.org/10.21684/2411-7897-2021-7-2-219-242.

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This article studies the problem of improving enterprise profit taxation, the ways to solve it, and one of the main problems of the modern system of the enterprises taxation — how it is connected to the production efficiency. By solving it, we can determine the differentiation of the tax rates to the enterprises’ profit. Within its methodological framework, the author proposes to use the theory of surplus value. In order to spread the global methods for solving the issues of improving the taxation profit of enterprises and ensuring the economic efficiency and growth, the principles of neoclass

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Zhang, Xiaoyang. "Eliminating Privileges Enjoyed by Foreign Investors in China: Rationality and Ramifications Under a Unified Tax Code." Deakin Law Review 12, no. 2 (2007): 79. http://dx.doi.org/10.21153/dlr2007vol12no2art221.

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<p>The enterprise income tax law in China has for a long time been characterized by the co-existence of two tax codes applied to foreign investment enterprises and indigenous enterprises respectively. Tax privileges granted to foreign investors give rise to the inequality of tax treatment among enterprises in the country. Under the newly released Enterprise Income Tax Law, a unified tax code is to be applied to all enterprises alike, and tax impetus is no longer reserved for foreign investors. This is a move towards developing a platform on which all enterprises in China can compete equa

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9

Li, Guizi, and Binhui Guo. "Construction of Enterprise Financial Compliance Management System in the Context of Digital Taxation." International Business & Economics Studies 6, no. 2 (2024): p200. http://dx.doi.org/10.22158/ibes.v6n2p200.

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In the context of digital taxation, constructing an enterprise financial compliance management system is an important means to ensure compliance with tax regulations, optimize tax management, and improve economic efficiency. As a crucial component of modern tax administration, "digital taxation" imposes new requirements on enterprise financial compliance management. This paper aims to explore how to construct an effective enterprise financial compliance management system under the backdrop of "digital taxation" to enhance the quality of accounting information and financial compliance, thereby

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10

Venter, J. M. P., and B. de Clercq. "A three‐sector comparative study of the impact of taxation on small and medium enterprises." Meditari Accountancy Research 15, no. 1 (2007): 115–35. http://dx.doi.org/10.1108/10222529200700007.

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In his 2006 State of the Nation Address, President Thabo Mbeki indicated that the regulatory environment for small businesses would be improved, as this sector plays an important role in the national strategy for accelerated and shared growth. The aim of this study is to determine whether the size of an enterprise and the sector in which the enterprise operates has an impact on how the enterprise’s tax responsibilities are administered and managed. A survey was conducted amongst small and medium enterprises in the manufacturing, retail and business services sectors in Gauteng. The study focuse

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Laura, Petrova, and Pinchuk Anastasiia. "Alternative ways of taxation of newly created enterprises." Economic journal Odessa polytechnic university 1, no. 7 (2019): 32–37. https://doi.org/10.5281/zenodo.3402713.

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The article considers alternative ways of taxation of newly created enterprises. The tax system in Ukraine and the taxation system for individuals and legal entities are covered. A detailed description of the payment of basic taxes on the general system of taxation – the corporate income tax and the simplified taxation system – is the single tax and the payment of a single social contribution for individual entrepreneurs. A distinction is drawn between the general system and the simplified taxation system. The procedure for registration of taxpayers and the sequence of transactions

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12

Mwangangi, Richard Isaac. "Mitigating Taxation Effects on Small Business Enterprises Performance in Kenya." European Journal of Business and Management Research 8, no. 3 (2023): 293–97. http://dx.doi.org/10.24018/ejbmr.2023.8.3.1952.

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For small business enterprise performance to improve, the government needs to reduce taxation or even give tax relief or zero-rate the tax due. In Kenya, national government has taxes levied on all goods manufactured or produced locally and those imported. Kenya Revenue Authority assisted by other government agencies ensure nothing is left untaxed. The local governments are also trying to get their share of tax revenue by ensuring no small business enterprise operates without paying their respective licenses and rates. Cartels are not left behind in their fight for survival by raising their su

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13

PODOLIANCHUK, Olena. "ACCOUNTING IN TAXATION OF ENTERPRISES." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 1 (55) (May 27, 2021): 115–28. http://dx.doi.org/10.37128/2411-4413-2021-1-8.

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The article analyzes the revenues of the consolidated budget of Ukraine and determines that budget revenues are growing, mainly due to taxes and fees. The normative definition of the terms «tax» and «collection» is revealed and the main characteristic features are outlined. A critical assessment of the essence of the characterized definitions was made and the inconsistency of the terminological apparatus was determined. It was found that the definitions take into account the principle of mandatory payment of tax or fee paid by a particular payer to a specific account of the allocation budget.

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14

Ievsieieva, Olga, and . "Simulation of Taxation of Enterprises." International Journal of Engineering & Technology 7, no. 4.3 (2018): 456. http://dx.doi.org/10.14419/ijet.v7i4.3.19916.

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In the article, a taxation methodology is proposed for enterprises of the agricultural sector of the economy which allows forecasting tax revenues. The model is based on the correlation and regression analysis. The author suggests using the paired comparison and prioritization methods for the scientific rationale of the choice of the model. The effectiveness of the company's fiscal policy is determined based on the value of the coefficient, which is calculated as the ratio of the actual amount of collected taxes to their amount obtained by calculation using the regression equation. The methodo

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15

Елена Петровна, Пешкова, Трубилин Кирилл Геннадьевич, and Гречкина Ирина Николаевна. "IMPACT OF TAXES ON FUNCTIONING OF ENTERPRISES: THEORETICAL ASPECT." STATE AND MUNICIPAL MANAGEMENT SCHOLAR NOTES 1, no. 1 (2023): 140–45. http://dx.doi.org/10.22394/2079-1690-2023-1-1-140-145.

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This article assesses impact of tax payments on financial and economic condition of industrial enterprises, based on conceptual foundations of tax theory. It presents a retrospective analysis theories of taxation of different directions, which revealed presence of opposite points of view concerning necessity of enterprise taxation. Authors of article, when studying problem, turn to those aspects that arise in specific institutional conditions that accompany process of economic transformation and provide an algorithm of mutual influence of tax parameters, factors of external and internal enviro

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16

Wei, Liu. "Incentive Mechanism and Policy Suggestions of Eco-Taxation System for Low-Carbon Transformation of Enterprises." Risk and Financial Management 6, no. 1 (2025): p8. https://doi.org/10.30560/rfm.v6n1p8.

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This study is devoted to discussing the role of eco-taxation system in promoting low-carbon transformation (LCT) of enterprises, and puts forward corresponding policy suggestions. In terms of methods, this article analyzes the basic principles, components and dual roles of eco-taxation system in ecosystem preservation and socioeconomic advancement, and constructs a theoretical framework for eco-taxation system to promote LCT of enterprises. Furthermore, this study deeply discusses the mechanism of eco-taxation system to stimulate LCT of enterprises through price mechanism, cost effect and inno

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17

Yatsko, Maksym, Viktoria Levkulych, and Yaroslav Sheveria. "Information technologies in professional accounting and taxation within the context of Ukraine’s economic digitalization." Studia Universitatis Moldaviae. Științe Economice și ale Comunicării, no. 2(11) (April 2024): 101–9. http://dx.doi.org/10.59295/sum2(11)2023_13.

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The article substantiates and analyzes the digitalization of the Ukrainian economy in terms of the features of applying and using information technologies in professional activities related to accounting and taxation. The study aims to examine the digitization of professional activities within the domains of organizing accounting processes at enterprises and the workflow of employees in the fields of accounting and taxation, as stipulated by accounting standards. It also explores communication interactions at various levels of enterprise management, the enterprise’s interactions with the exter

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18

D’yakonova, O. S., and A. M. Puzankova. "THE IMPORTANCE OF THE DEVELOPMENT OF SMALL ENTERPRISES AND THE SPECIFICS OF ORGANIZATION OF ITS ACCOUNTING TAXATION." Vestnik Universiteta, no. 5 (June 10, 2019): 130–35. http://dx.doi.org/10.26425/1816-4277-2019-5-130-135.

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The arguments, justifying the need to create a unified legislative framework, governing the accounting system of small enterprises, have been presented. The modern interpretations of the concept “small enterprise” have been considered. The criteria for classifying an enterprise as small in accordance with the legislative acts of the Russian Federation have been summarized. The features of accounting by small enterprises, which suggest a choice between a general or simplified accounting system, have been highlighted. Specific taxation systems for small enterprises have been determined and compa

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19

He, Xiaojie. "VAT Retention and Tax Rebate and Enterprise Innovation." Frontiers in Business, Economics and Management 8, no. 1 (2023): 249–54. http://dx.doi.org/10.54097/fbem.v8i1.6223.

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the enterprise is a country's innovation main body, manufacturing enterprise is innovation highland, enterprise independent innovation ability is the key to the implementation of innovation driven development strategy, VAT as the main body of the current tax system in China tax, the influence of the policy changes on the enterprise is huge, VAT tax rebate policy as an important part of a new round of tax reform, will increase the current cash flow, may encourage enterprises to make more innovation. This paper takes the release of the Ministry of Finance and the State Administration of Taxation

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20

Parmakli, Dmitry, Liudmila Bakhchivanzhi, and Alexandr Barbinyagra. "Taxation of agricultural enterprises: Ukraine practice and international trends." Vector European, no. 2 (November 2021): 125–32. http://dx.doi.org/10.52507/2345-1106.2021-2.23.

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The article highlights the existing practice of taxation of agricultural enterprises in Ukraine, analyzes the size of the single tax for agricultural producers in comparison with the amount of tax for the general taxation system. The main approaches to the taxation of agricultural producers in European practice are highlighted. The world experience in supporting agriculture is considered. The proposals for improving the taxation of agricultural enterprises in Ukraine in the context of its differentiation in relation to the size of business entities are considered.

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21

KALYUZHNAYA, Yuliya I. "Problems and a mechanism for improving the efficiency of property taxation of metallurgical plants." Finance and Credit 29, no. 9 (2023): 2052–62. http://dx.doi.org/10.24891/fc.29.9.2052.

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Subject. This article discusses the issues of improving the instruments of property taxation of the metallurgical sector of the Russian economy. Objectives. The article aims to analyze the problems of property taxation of the metallurgical sector of the Russian economy, the latest developments in this area, as well as mechanisms to improve the property taxation efficiency. Methods. For the study, I used the comprehensive and systems approaches, observation, and comparison. Results. The article describes the main problems in tax accrual faced by enterprises in metallurgy, as well as ways to sol

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22

Алиев, Б. Х., and Г. И. Айгумова. "Features of taxation of agricultural enterprises." Экономика и предпринимательство, no. 4(117) (June 1, 2020): 985–88. http://dx.doi.org/10.34925/eip.2020.117.4.211.

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В статье исследуются особенности налогообложения сельскохозяйственных предприятий. Основные проблемы налогообложения сельскохозяйственных предприятий включают обязательство по уплате налога на добавленную стоимость, увеличение налоговой нагрузки в связи с уплатой НДС. Авторами изучены изменения в законодательстве в сфере налогообложения сельскохозяйственных предприятий. В ходе исследования автор проанализировал доходы от единого сельскохозяйственного налога в консолидированном бюджете Республики Дагестан. The article explores the features of taxation of agricultural enterprises. The main probl

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23

Tatenko, Nazar, Karina Nazarova, Tetiana Kopotiienko, Roman Ovcharyk, Valerii Rozdobudko, and Natalia Novikova. "TAXATION AUDIT, TAX CONTROL AND DUE DILIGENCE OF LARGE ENTERPRISES: STATE, TRENDS, DETERMINANTS OF DEVELOPMENT." Financial and credit activity problems of theory and practice 2, no. 61 (2025): 141–54. https://doi.org/10.55643/fcaptp.2.61.2025.4629.

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The article is to substantiate the essence, divergences and determinants of the evolution of taxation audit, tax control and tax due diligence of large enterprises, and to develop proposals for their improvement. There was distinguished the essence of the concepts of "taxation audit" as a service provided by an audit firm, and the concept of "tax audit" as a form of tax control by the State Tax Service of Ukraine (STSU). A definition of a tax audit of a large taxpayer is proposed. It was determined that tax due diligence includes a study of the taxation system of an enterprise, assessment of s

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Шадская, И. Г., and К. А. Лебедев. "Improving the taxation system of enterprises." Экономика и предпринимательство, no. 8(133) (November 16, 2021): 1456–59. http://dx.doi.org/10.34925/eip.2021.133.8.286.

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В статье рассмотрены подходы к совершенствованию системы налогообложения предприятий. Установлено, что неэффективность осуществления экономических реформ в Российской Федерации главным образом обусловливается тормозящим фактором слабости институциональной среды. Доказано, что построение эффективного государственного управления в сфере налогообложения требует использования научных достижений институциональной теории, поскольку любые качественные сдвиги в экономике возможны благодаря подкреплению адекватными институциональными нормами. The article discusses approaches to improving the taxation s

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Ning, Hejing. "The Impact of Taxation on High-tech Enterprises in Environmental Protection." Highlights in Business, Economics and Management 24 (January 22, 2024): 1345–50. http://dx.doi.org/10.54097/0kwafh97.

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With the rapid development of technology worldwide, competition in innovation capabilities among various industries is becoming increasingly fierce. Taxation, as a bridge connecting corporate behavior and government attitudes, plays an important role in assisting the development of high-tech enterprises and promoting technological progress in the industry. Therefore, exploring the most suitable tax preferential policies is a particularly crucial measure. In existing research, we can conclude that preferential taxation can promote research and development investment, improve innovation capabili

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26

Ramatullayevich, Kudiyarov Kishibay. "THE EFFECT OF TAXATION ON THE ACTIVITY OF ENTERPRISES." European Journal of Artificial Intelligence and Digital Economy 1, no. 8 (2024): 8–14. https://doi.org/10.61796/jaide.v1i8.801.

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This research examines the impact of taxation on the activities of enterprises. Theoretical and empirical approaches have been studied regarding the impact of taxation on the activities of enterprises. The issues of regulating the ratio of debt and private capital of enterprises by means of taxes are analyzed. As a result of the analysis, relevant conclusions were formed.

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Bochkov, P. "Current issues of accounting and taxation of enterprises of religious organizations in the context of the conceptual apparatus." Uzhhorod National University Herald. Series: Law, no. 69 (April 15, 2022): 237–42. http://dx.doi.org/10.24144/2307-3322.2021.69.40.

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The article is devoted to the organization and accounting and taxation of enterprises of religious organizations, reveals the legal aspect of their implementation and identifies current problematic segments of this activity. Outlines the expediency and necessity of updating the conceptual apparatus of organizational accounting procedures and taxation processes, reveals the author's vision of the content of the definitions of "accounting policy" and "tax relations in religious activities." The substantiation of expediency of their adaptation at the organization of the account and the taxation a

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28

Yulian Pertiwi, Rizka Dwi, and Mohammad Wasil. "TAX PLANNING AND DEFERRED TAX EXPENSE ON THE VALUE OF MULTINATIONAL COMPANIES IN INDONESIA." International Journal of Management Studies and Social Science Research 05, no. 06 (2023): 184–92. http://dx.doi.org/10.56293/ijmsssr.2023.4719.

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For many parties, particularly the enterprise's stakeholders, the proportion of enterprise value plays a crucial role in their decision-making process. Naturally, every business works hard to raise value in order to maintain its top spot from prior years. An enterprise's ability to increase its value is aided by many things. This study looks at how tax planning and deferred taxation affect the value of multinational enterprises in Indonesia. 24 multinational manufacturing enterprises listed on the Indonesian Stock Exchange throughout the observation years 2020–2022 make up the sample for this

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Chernyavskiy, Sergei V., Mikhail V. Palt, Vladimir S. Chernyavskiy, and Irina A. Astakhova. "Accounting for natural mining conditions as the basis for evaluating the effectiveness of the enterprise." Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika, no. 57 (2022): 36–44. http://dx.doi.org/10.17223/19988648/57/3.

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The tax mechanism in the extractive industries should provide all enterprises with relatively equal terms of business, the differentiation of which is largely due to the influence of natural mineral mining conditions, to the number of the production conditions of mining mining factors of the Reno formation and the quality of minerals. However, the tools of the tax mechanism used, including the differentiation of tax rates for mining, are not able to ensure the necessary equality in mining enterprises’ profitability after taxation. Some economists offer a certain averaging of payments for depos

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Liao, Carol, Elsir U. Tawfik, and Pat Teichreb. "The Global Social Enterprise Lawmaking Phenomenon: State Initiatives on Purpose, Capital, and Taxation." Windsor Yearbook of Access to Justice 36 (December 11, 2019): 84–114. http://dx.doi.org/10.22329/wyaj.v36i0.6068.

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New laws designed to foster and govern social enterprises are propagating throughout the world. Beyond American initiatives, relatively little has been written to date on the global contagion of lawmaking to address the burgeoning field of social enterprise. Increased corporate lobbying to transplant American “benefit” corporation legislation into other countries, with little sensitivity towards existing legal ecosystems in those nations, has generated an urgency to broaden the literature and unearth the wide range of social enterprise law initiatives occurring across the globe. This article i

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Gaybullaev, Rakhim Murodovich, and Doston Toshtemirov. "CHARACTERISTICS OF ORGANIZING ACCOUNTING IN SERVICE ENTERPRISES." International Journal of Education, Social Science & Humanities. FARS Publishers 11, no. 1 (2023): 50–54. https://doi.org/10.5281/zenodo.7504122.

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The article describes the organization of accounting basic principles and general requirements ¬, as well as features of accounting organization and internal control in service enterprises are considered. The main stages of organizing accounting work are considered within the scope of opportunities given to enterprises, taking into account the taxation systems used by enterprises, the features of the application of the simplified taxation system and the simplified method of accounting related to it, as well as the requirements set by legal norms.

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Курасова, Е. А., Е. Н. Стенькина, and В. Д. Гривастова. "Small Business Taxation Issues." Экономика и предпринимательство, no. 12(125) (February 16, 2021): 700–703. http://dx.doi.org/10.34925/eip.2021.125.12.139.

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В статье освещена проблема налогообложения малого бизнеса, дано определение, рассмотрены положительные стороны, которые несет за собой малое предпринимательство. Приведена статистика по количеству занятых на малых предприятиях, по количеству субъектов малого и среднего предпринимательства. Рассмотрены виды налоговых режимов, подходящих малому бизнесу. Выявлены проблемы налогообложения малого бизнеса и представлены возможные пути их решения. The article considers the problem of taxation of small business, defines it, considers the positiveaspects that small business brings. The statistics on th

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Novak, Natalia, Svetlana Koval, and Elena Krukovskaya. "Features of agricultural enterprises taxation system in Ukraine and directions for its improvement with consideration of foreign experience." University Economic Bulletin, no. 39 (December 19, 2018): 29–37. http://dx.doi.org/10.31470/2306-546x-2018-39-29-37.

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The subject of the research is the processes and systems of taxation of agricultural enterprises, their components and principles; types and amounts of taxes in Ukraine and abroad; trends of development and possible directions of improvement. The aim of the work is to identify the peculiarities of taxation of agricultural enterprises, its principles, advantages and disadvantages for the purpose of further improvement, including on the bases of studying and taking into account foreign experience. The methodological basis of the article became general scientific methods of cognition, - system-st

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Zotikov, Nikolay Z. "Depreciation Policy of Enterprises in Optimization of Profit Taxation." Bulletin of Chelyabinsk State University 482, no. 12 (2024): 142–51. http://dx.doi.org/10.47475/1994-2796-2023-482-12-142-151.

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In conditions of insufficient own funds, the absence of external sources of investment financing, and a significant proportion of unprofitable enterprises, the role and importance of depreciation charges as the most sustainable source of financial resources of the organization increases. The importance of profit increases not only for enterprises, but also for regional budgets, since income tax is one of the important sources of their income. The article examines depreciation policy as an integral part of business financial planning and management. The study showed that in the regions a small

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Rivera, Paul Cezam, Allene Kyle Mirrar, and Mark Nicole Malazarte. "Describing the Level of Awareness of Micro-Enterprises in Local Taxation." TIJAB (The International Journal of Applied Business) 8, no. 2 (2024): 183–97. http://dx.doi.org/10.20473/tijab.v8.i2.2024.52602.

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Background: Local taxes play a vital role in contributing significant socio-economic development and welfare in the city. This paper describes the level of awareness of micro-enterprises in local taxation. Objective: This study wants to comprehensively describe and conduct a detailed analysis of the level of awareness among micro-enterprises regarding local taxation in Pagadian City, how such awareness helped these owners manage their business operations, and where they stay informed about local tax ordinances. Method: This research employed a mixed-methods sequential explanatory design using

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Xu, Huiying. "Research on the Fiscal and Tax Path of the Economic Development of Coal Enterprises under the Background of “Double Carbon”." Journal of Management and Social Development 1, no. 1 (2024): 15–20. http://dx.doi.org/10.62517/jmsd.202412103.

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To achieve the goal of "double carbon" is a broad and profound economic and social systemic change, and to promote the work of "double carbon" requires domestic and international coordination, political, economic, social, scientific and technological aspects, and the overall, systematic and sustainable goal of "double carbon" needs to play the role of the core body of the government. Taking fiscal and taxation policies as the entry point. This paper discusses how coal enterprises can open up relevant paths for high-quality sustainable development under the dual-carbon background. By sorting ou

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Haufler, Andreas, Alexander Klemm, and Guttorm Schjelderup. "Redistributive taxation, multinational enterprises, and economic integration." European Journal of Political Economy 24, no. 1 (2008): 249–55. http://dx.doi.org/10.1016/j.ejpoleco.2007.11.003.

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Eilers, Stephan. "Jochen Bahns, Taxation of Enterprises in Germany." Internationale SteuerRundschau 14, no. 1 (2025): 40. https://doi.org/10.9785/isr-2025-140109.

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Yang, Tong, and Cui Zhang. "Taxation Business Environment Optimization and Enterprise Innovation Efficiency: Empirical Evidence from China’s Policy Tests." Sustainability 17, no. 4 (2025): 1563. https://doi.org/10.3390/su17041563.

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Optimizing the tax business environment is of crucial significance for enhancing enterprise innovation efficiency and fostering sustainable development. This study utilizes the dataset of Chinese A-share listed companies from 2013 to 2022. By leveraging the quasi-natural experiment of the “Decentralization, Management and Service” reform pilot in the tax system, it adopts the multi-period difference-in-differences method to empirically investigate the impact of tax business environment optimization on enterprise innovation efficiency. The research reveals that the “Decentralization, Management

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Zhang, Min. "Research on the Application of Financial and Taxation Big Data in Enterprise Taxation Risk Management." E3S Web of Conferences 218 (2020): 01053. http://dx.doi.org/10.1051/e3sconf/202021801053.

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At present, it is an important period for the comprehensive deepening of China’s economic system. Enterprises will generate a large amount of fiscal and taxation data in production. Traditional financial management methods no longer meet the needs of current social development. It is necessary to integrate big data and Internet of Things technology to make it clear and establish an effective risk assessment mechanism to ensure the stable development. The article will mainly discuss the application research of fiscal and taxation big data in enterprises taxation risk management.

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Калінеску, Тетяна Василівна, та Анна Ігорівна Бортнікова. "ВПЛИВ ПОЛІТИКИ ОПОДАТКУВАННЯ ПРИБУТКУ ПІДПРИЄМСТВ АЕРОКОСМІЧНОЇ ГАЛУЗІ НА ЕКОНОМІЧНУ БЕЗПЕКУ". TIME DESCRIPTION OF ECONOMIC REFORMS, № 1 (24 березня 2025): 61–68. https://doi.org/10.32620/cher.2025.1.07.

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Taxation of aerospace enterprises is a complex issue, because it should ensure like the state budget and stimulating the development of this high-tech industry. Therefore, the issues of forming an optimal tax policy become urgent and are aimed at maximizing net profit according to clearly defined parameters of the operating environment and to strengthen the economic security of aerospace enterprises. The purpose of the research is to determine the impact of the tax policy on income taxation on economic security and to develop recommendations for optimizing the level of the tax burden on enterp

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Pandyak, Igor. "System of taxation of hotel enterprises in Ukraine." Visnyk of the Lviv University. Series Geography, no. 54 (November 26, 2020): 142–49. http://dx.doi.org/10.30970/vgg.2020.54.11828.

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The taxation system of hotel enterprises in Ukraine according to their organizational and legal status is analyzed. The influence of the tax system on the organizational and functional characteristics of hotels – staff, specialization, indicators of financial and economic activity, qualification of accountants, financial statements, etc. is revealed. The advantages and disadvantages of the general and simplified tax system in Ukraine are described. Most hotel businesses use a simplified tax system. The connection between the state tax policy in the hotel industry and investment activity is rev

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Travinska, S. I. "TAXATION SYSTEM OF SMALL BUSINESS ENTERPRISES: CURRENT CHALLENGES AND DIRECTIONS FOR IMPROVEMENT." THEORETICAL AND APPLIED ISSUES OF ECONOMICS, no. 50 (2025): 175–88. https://doi.org/10.17721/tppe.2025.50.16.

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The article is devoted to the study of the current realities of small business enterprises' functioning, the state of their accounting and taxation systems, and their development prospects. The purpose of the article is to examine the current state of the accounting and taxation system for small businesses, effective taxation methods, key elements of state policy for the recovery of small businesses to support and stimulate their development, as well as to determine directions for improving the simplified taxation system under wartime conditions and business expectations for the future, which

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SHEVCHENKO, Liubov, and Anastasiia KULISH. "Peculiarities of accounting and taxation at agricultural enterprises." Economics. Finances. Law 11, no. - (2022): 19–21. http://dx.doi.org/10.37634/efp.2022.11.4.

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The paper is devoted to determining the features of accounting and taxation at agricultural enterprises, principles, advantages and disadvantages for further improvement. Agriculture is one of the leading branches of our country's economy. In recent years, there have been significant changes in the organization of accounting of agricultural enterprises. A number of changes to the legislative and regulatory acts regulating accounting at these enterprises were put into effect. The taxation system on which agricultural enterprises can be subject to changes has also undergone changes, in particula

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Ardillah, Kenny, and Nabila Maharani Santoso. "The Effect of Tax Amnesty, Understanding of Taxation, Tax Sanctions, and Tax Service Quality to Micro, Small, and Medium Enterprises Taxpayer Compliance During Covid-19." Journal of Accounting Auditing and Business 6, no. 2 (2023): 54–67. http://dx.doi.org/10.24198/jaab.v6i2.48513.

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This research aims to determine the effect of tax amnesty, understanding of taxation, tax sanctions, and service quality on Micro, Small, and Medium Enterprises' taxpayer compliance during COVID-19. The research population is Micro, Small, and Medium Enterprises taxpayers registered at Pratama Jakarta Pulo Gadung’s Tax Office. The sample of this research was determined using the Slovin method, with 99 respondents obtained. This research uses multiple regression analysis as a data analysis method. This research proves tax amnesty and service quality do not significantly influence Micro, Small,

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Liu, Qiang'an. "Tax Risk Analysis of China's Enterprises in the Process of IPO Listing." Economics and Management Science 1, no. 1 (2019): 29–32. http://dx.doi.org/10.36012/ems.v1i1.961.

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Taxation has always been a major obstacle in the process of enterprise IPO. There are many tax-related problems in the process of IPO listing of small and medium-sized enterprises in China. In order to avoid the tax risk, we need to carry out various control and prevention in order to effectively deal with this obstacle.

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Palianychko, N., and V. Hrom. "Agricultural manufacturers taxation in the context of food security: environmental and economic aspects." Agroecological journal, no. 2 (May 24, 2024): 24–32. http://dx.doi.org/10.33730/2077-4893.2.2024.305650.

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The article examines the state, problems and prospects of taxation of agricultural producers. An analysis of the structural elements of the tax policy was carried out. The tax burden is calculated in relation to net profit, the area of agricultural land and arable land. The shortcomings of special regimes of taxation of domestic agricultural enterprises are identified. Directions for improving the mechanism of taxation of agricultural producers have been developed. The functioning of agricultural producers should provide for various state supports in the fiscal sphere, including the provision

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Tuan Nguyen, Anh, Tung Dao Nguyen, and Hien Thu Nguyen. "Study The Link Between Accounting and Taxation Practice in Vietnam." Journal of Accounting and Taxation 1, no. 1 (2021): 12–24. http://dx.doi.org/10.47747/jat.v1i1.434.

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The objective of the study is to analyze and evaluate the link between accounting and taxation through the synthesis of domestic and foreign studies, combined with analysis of specific regulations in Vietnam. The study identifies 11 contents that have an interference between accounting and tax to conduct surveys in enterprises. After analyzing and explaining the survey results, the researcher decides to choose 06 representative contents in choosing the rules according to the level (low, medium, high) to conduct the analysis. The research results show that the tendency to choose to use accounti

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Chen, Yutong. "The Application Analysis of Enterprise Finance and Tax Intelligence Based on RPA Technology --Taking Sinochem International as an Example." Advances in Economics, Management and Political Sciences 28, no. 1 (2023): 164–70. http://dx.doi.org/10.54254/2754-1169/28/20231322.

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With the rapid development of intelligent technology and the strengthening of the trend of economic globalization, the scale of enterprises is gradually expanding, the amount of various financial data is increasing, and the circulation speed is accelerating. At the same time, there are higher requirements for financial and tax processing efficiency. The application of robotic process automation technology in finance and taxation has helped enterprises achieve cost reduction and efficiency increase. This paper first summarizes the development status of robotic process automation technology, ana

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Alieksieiev, Ihor V., Nataliya H. Synyutka, and Oksana B. Kurylo. "Taxation of agricultural sector in Ukraine." Regional Economy, no. 3(105) (2022): 76–83. http://dx.doi.org/10.36818/1562-0905-2022-3-8.

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Effective development of the agricultural sector of the Ukrainian economy is possible only under the condition of stability and optimal tax legislation. Transparent and equal conditions for all entities in the industry will allow the agro-industrial complex to become a highly efficient and competitive sector. The article addresses the research and analysis of transformational changes in the taxation of agricultural producers in Ukraine during 2015-2017 and their fiscal manifestations. Special tax regimes for agricultural producers until 2015 are analyzed. The positive and negative consequences

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