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Journal articles on the topic 'The mechanism of taxation of management companies'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

De Mezzo, Lucian. "Performance management during crisis periods – How inter-company transactions can positively influence the business model." Proceedings of the International Conference on Business Excellence 15, no. 1 (2021): 715–22. http://dx.doi.org/10.2478/picbe-2021-0067.

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Abstract The current paper explores how inter-company arrangements within a group can positively influence companies’ performance management strategies. In current globalization era, taxation system transcends the countries boarders, being a tool used both for eliminating double taxation for an income, but also as leverage in modern commercial wars (e.g. import taxes between USA and China). Thus, it can be considered that taxation knowledge provides a competitive advantage to all companies that are considering it as a business tool, in an ethical manner. The necessity of such an analysis appea

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2

Rumasukun, Mohammad Ridwan, and Muhammad Yamin Noch. "Implementation of Digital Taxes: Implications for Financial Management in Multinational Companies." Golden Ratio of Taxation Studies 4, no. 2 (2024): 92–102. http://dx.doi.org/10.52970/grts.v4i2.617.

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This qualitative research explores the implications of digital taxation on the financial management practices of multinational companies (MNCs). Employing a systematic review methodology, the study aims to elucidate the impact of digital taxation regimes on MNCs' transfer pricing strategies, profit repatriation decisions, and compliance costs. By analyzing a diverse range of literature from academic databases and reputable sources, the research identifies key themes and insights relevant to the evolving landscape of digital taxation. Findings reveal that digital taxation has prompted MNCs to a

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Chukurna, Оlena, Larysa Radkevych, and Liliya Rudyk. "The influence of international offshore jurisdictions on the pricing strategy." VUZF Review 6, no. 4 (2021): 79–90. http://dx.doi.org/10.38188/2534-9228.21.4.09.

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The article analyzes the causes of offshore jurisdictions and identifies the effects of offshore on national economies. An analysis of the implementation of export-import operations carried out by offshore companies in order to influence the pricing process. The pricing mechanism with affiliates within offshore jurisdictions was presented. It was substantiated the role of offshore banks in the implementation of the pricing mechanism. It was presented the pricing mechanisms within offshore jurisdictions. It has been made an analysis of the impact of transfer pricing within offshore jurisdiction

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4

Živković, Lidija. "Resolution of Dual Residence Instances in the Case of Companies." Anali Pravnog fakulteta u Beogradu, no. 4 (December 18, 2020): 111–29. http://dx.doi.org/10.51204/anali_pfub_20406a.

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The application of double taxation treaties presupposes that the potential cases of dual residence have been previously resolved. For this purpose, the major model-conventions on the basis of which double taxation treaties around the globe are negotiated contain the so-called tie-breaker rule. In the wake of the recent revision of the international tax system resulting from the OECD’s Base Erosion and Profit Shifting Action Plan, the existing tie-breaker rule for companies has been thoroughly amended. Instead of determining companies’ residence based on the place of the effective management cr

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Gunawan, Corinna Theodora, and Dwi Asih Surjandari. "Effect of Transfer Pricing, Capital Intensity and Earnings Management on Tax Avoidance." Journal of Economics, Finance and Accounting Studies 4, no. 2 (2022): 184–90. http://dx.doi.org/10.32996/jefas.2022.4.2.14.

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Taxation is a mechanism for collecting state revenues and an instrument of a country's fiscal policy. However, tax is a burden for the company. So the company's management is interested in maximising profits by avoiding taxation. This study aims to determine the effect of transfer pricing, capital intensity, and earnings management on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the 2015–2019 period. The determination of the research sample was made using the purposive sampling method, with a total sample of 66 companies, to obtain 330 data. The software

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Kartika Sari, Nurshadrina, Isti Fadah, and Intan Nurul Awwaliyah. "Tax Motivation in Earnings Management." International Social Sciences and Humanities 1, no. 2 (2022): 479–85. http://dx.doi.org/10.32528/issh.v1i2.209.

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Earnings management is a manager's behavior in managing reported earnings by using methods/techniques to achieve personal and corporate interests. Where earnings management can be viewed based on two perspectives, namely the opportunistic perspective and Messod (2001). According to Watts and Zimmerman (1986), one of the hypotheses of managers in earnings management is related to the political cost hypothesis. One of the methods that can be used by management is tax avoidance in the practice of earnings management. Research evidence shows that first, there is no difference in the pattern

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Hendriarto, Prasetyono. "Relevance between transfer pricing and taxpayer compliance and marketing accounting management efficiency." Linguistics and Culture Review 5, S4 (2021): 2066–77. http://dx.doi.org/10.21744/lingcure.v5ns4.1913.

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Transfer pricing is crucial because every company certainly has a goal, namely to get profits through minimal expenses, perhaps reducing tax overpayments to become one of the most efficient and productive companies. To prove this hypothesis, this study has conducted a series of evidence through many special scientific publications that discuss transfer pricing of tax obligations and the accounting efficiency of corporate management. The data will certainly not be helpful and answer questions without first going through a comprehensive review process which is carried out, among others, through

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8

Limberg, Stephen T., John R. Robison, and Michael S. Schadewald. "Financial strategies for minimizing corporate income taxes under Brazil's new global tax system." Revista de Administração de Empresas 37, no. 1 (1997): 41–52. http://dx.doi.org/10.1590/s0034-75901997000100005.

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In 1996, Brazil adopted a worldwide income tax system for corporations. This system represents a fundamental change in how the Brazílian government treats multinational transactions and the tax minimizing strategies relevant to businesses. In this article, we describe the conceptual basis for worldwide tax systems and the problem of double taxation that they create. Responses to double taxation by both the governments and the priva te sector are considered. Namely, the imperfect mechanisms developed by Brazil and other countries for mitigating double taxation are analyzed. We ultimately focus

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Ivasechko, Uliana, Mariia Gumenna-Derii, and Vasyl Derii. "Financial resources of construction companies as levers of social partnership: accounting and taxation." Herald of Economics, no. 4 (March 16, 2022): 187. http://dx.doi.org/10.35774/visnyk2021.04.187.

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Introduction. Currently, there is a need to introduce an appropriate mechanism of interconnections between the private sector and government agencies, which should be aimed at improving the state of social partnership by attracting financial resources of socially oriented entrepreneurial construction structures. The study’s relevance was assessed by a better use of financial resources to ensure correct and timely accounting and management. Purpose. The purpose of the study is to reveal the essence and importance of financial resources for the development of social partnership and to reflect th

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Frolov, Sergiy, Victoria Strilec, and Ievgen Balatskyi. "Foresight technologies in financial provision of small business in Ukraine." Problems and Perspectives in Management 15, no. 1 (2017): 200–209. http://dx.doi.org/10.21511/ppm.15(1-1).2017.07.

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The problems of formation of small business in Ukraine are caused by insufficient financial provision, ineffective mechanism of taxation and unsustainable state regulatory policies. The aim of the paper is analyze financial provision of small businesses and substantiation of its improvement scenarios with the use of foresight instruments. The paper evaluates the criteria of financial provision of small businesses. It offers the organizational mechanism of financial provision of small business. It also assesses the system of relations “state-small businesses” in the formation of financial provi

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Zhu, Chunxiao, and Jiaqi Zhu. "Research on taxation policies that promote enterprise technological innovation in the context of big data." E3S Web of Conferences 253 (2021): 02032. http://dx.doi.org/10.1051/e3sconf/202125302032.

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Technological innovation is the source of economic growth and the source and driving force of enterprise development. The scientific research and development of enterprises is not only beneficial to the company, but can also drive the rapid development of related industrial chains. At present, most companies in China are facing the dilemma of financing difficulties, thereby curbing their innovation capabilities. At this time, the government needs to introduce preferential policies for macro-control and guidance. Tax big data contains a large amount of data and information in all aspects requir

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Bozhuk, I. I., and Y. I. Anistratenko. "On the issue of taxation under the bill №4184." Uzhhorod National University Herald. Series: Law, no. 64 (August 14, 2021): 198–204. http://dx.doi.org/10.24144/2307-3322.2021.64.36.

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In today’s conditions, a useful tool for doing business is e-commerce, aimed at developing the economy of Ukraine and meeting the needs of both producers of goods (works, services) and consumers.According to the current national legislation, part of the electronic services provided by international corpora-tions on the Internet is subject to value added tax through the mechanism of delegating the obligation to declare tax liabilities to their customers if they are value added tax payers or are subjects management, even if they are not registered as value added taxpayers. The article is d

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13

Dubel, Mykhailo V. "Development of a mechanism of state support for the development of digital distribution in Ukraine." Socio-Economic Problems of the Modern Period of Ukraine, no. 1(159) (2023): 28–34. http://dx.doi.org/10.36818/2071-4653-2023-1-5.

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The article is devoted to the development of a mechanism of state support for the development of digital distribution in Ukraine. As part of the research, an expert survey was conducted by filling out a Google form, in which 77 experts with experience in trading or developing digital goods participated. Based on it, four main directions for improving the conditions for the development of digital distribution in Ukraine were identified: 1) promote the establishment of more flexible regional prices for digital distribution services; 2) involve the official representation of leading companies in

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MANUSHIN, Dmitrii V. "Problems of value added tax management and the anti-crisis measures to address them: Optimizing rates and improving VAT administration." International Accounting 26, no. 2 (2023): 187–215. http://dx.doi.org/10.24891/ia.26.2.187.

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Subject. This article analyzes the economic relations arising from the management of value added tax in the Russian Federation. Objectives. Based on the identified problems in the field of value added tax management, the article aims to propose anti-crisis measures to address them. Methods. For the study, I used a combination of abstract-logical, case study, and statistical analysis methods. Results. The article presents the results of a study of problems related to the optimization of value added tax rates and the improvement of VAT administration. It predicts the level of VAT collection in R

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Batashev, R. V., and A. N. Bisultanov. "Study of the State of Carbon Regulation and Perspectives for Russia." BIO Web of Conferences 63 (2023): 07016. http://dx.doi.org/10.1051/bioconf/20236307016.

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This article aims to investigate the current state of the problem of carbon regulation in the world and to discuss the general concept of carbon regulation in Russia. The main mechanisms and approaches to regulating greenhouse gas emissions in the international aspect are considered. It is concluded that under conditions of transboundary carbon regulation it is important to move to preactive actions in the framework of climate policy and to focus on support of domestic economy competitiveness. Studies of the conceptual foundations of the application of economic instruments in the fight against

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Castro, Hélder Uzêda, and Raphael Luiz Guimarães Matos Sobrinho. "Tax governance, practices and technologies: examples of shared services in Brazil." South Florida Journal of Development 3, no. 6 (2022): 7095–107. http://dx.doi.org/10.46932/sfjdv3n6-055.

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The objective of this research is to discuss tax governance, best practices and technologies applied in the shared services model, discussing the integration of the areas of Governance, Controllership and Taxation, including the relationship between employees and employers in the social security dimension, and how they relate to each other. Check the strategies to meet the demands of the company, market or capital, government and other stakeholders, considering examples of Brazilian companies. This theoretical-practical discussion intends to reinforce the complexity and aspects of governance m

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17

KRYSHTOPA, Iryna, and Larysa NIKOLENKO. "Country-by-country reporting: international experience of implementation." Fìnansi Ukraïni 2021, no. 6 (2021): 29–39. http://dx.doi.org/10.33763/finukr2021.06.029.

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Considering the tasks set for Ukraine in frames of combating tax evasion of multinational enterprises, it is extremely important to bring the provisions of national legislation in line with international rules of tax administration. This primarily concerns the creation of institutional conditions in order to increase the financial flows transparency of multinational enterprises for tax administrations and enable them to obtain necessary information for identifying and assessing transfer pricing risks.Nowadays, more than 100 countries prepare a country-by-country report of an international grou

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18

Zhulyn, O. V., I. I. Nazarenko, N. P. Tesliuk, and V. V. Shturko. "Leasing as a Tool for Innovative Development of Enterprises." Business Inform 7, no. 522 (2021): 195–201. http://dx.doi.org/10.32983/2222-4459-2021-7-195-201.

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In countries with a developed financial market, one can often see the relationship between the level of distribution of financial leasing services and the volume of capital investment and the introduction of innovations in enterprises. In the context of the implementation of the concept of sustainable development and updating of fixed assets for more energy-efficient ones, financial leasing services are gaining special popularity. The article is aimed at comprehensive analyzing of the domestic market of leasing services and developing a mechanism for improving financial leasing services as a t

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19

Verbytska, V., and V. Bredikhin. "IMPROVEMENT OF TAX PLANNING AT AUTOMOBILE AND ROAD COMPLEX ENTERPRISES." Municipal economy of cities 2, no. 190 (2025): 43–48. https://doi.org/10.33042/2522-1809-2025-2-190-43-48.

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This article examines the necessity of improving tax planning at enterprises in the automobile road complex, highlighting its role in reducing tax burdens, minimizing risks, and enhancing financial stability. Given the capital-intensive nature of this sector, effective tax management is essential for maintaining economic sustainability, ensuring long-term competitiveness, and optimizing financial performance. The study explores key approaches to tax planning, including forecasting tax obligations, utilizing available tax benefits, and implementing financial control mechanisms. The article addr

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20

Kolisnyk, Olena, and Nataliia Hurina. "MECHANISM OF TAX CONSULTING IN THE MANAGEMENT OF THE TAX COMPONENT OF ENTERPRISE ECONOMIC SECURITY." Економіка розвитку систем 6, no. 2 (2024): 23–28. http://dx.doi.org/10.32782/2707-8019/2024-2-4.

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The article considers the mechanism of tax consultancy as an important element of the management of the tax component of the economic security of an enterprise, which is particularly relevant in the context of constant changes in tax legislation and growing requirements for transparency of financial statements. Tax consultancy is a complex process of providing companies with qualified assistance in the field of tax planning, optimisation of tax liabilities and management of tax risks. It is substantiated that tax consulting not only helps to reduce the tax burden, but also ensures compliance o

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Kvach, Yaroslav, Nataliia Piatka, and Viktor Koval. "MANAGEMENT OF SUSTAINABLE ENTREPRENEURSHIP ADAPTATION TO TAX CHANGES IN ENVIRONMENTAL INVESTMENT." Baltic Journal of Economic Studies 6, no. 5 (2020): 96–105. http://dx.doi.org/10.30525/2256-0742/2020-6-5-96-105.

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The article highlights the problem of management of sustainable entrepreneurship adaptation to tax changes in environmental investment and substantiation of the conceptual basis for assessing the efficiency of environmental investment in terms of Ukraine’s integration processes into European community that involves introduction of sustainable economic development and mechanisms of “green” economy. Methods. A study of the peculiarities of environmental financing in Ukraine has been conducted. The theoretical bases of investment management have been examined by means of the following methods: se

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22

Shevchuk, Kateryna, Nataliia Kuzyk, and Olena Boyarova. "Accounting and Taxation of E-Commerce: Realities and Challenges." Oblik i finansi, no. 4(106) (2024): 140–49. https://doi.org/10.33146/2307-9878-2024-4(106)-140-149.

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The rapid development of information technologies has led to the transformation of traditional approaches to doing business and the formation of a separate type of economic activity – electronic commerce. The article aims to reveal the features of accounting and taxation of e-commerce and identify problematic aspects and challenges associated with digitalizing business processes in this area. The study’s results indicate that differences between e-commerce and traditional commercial activity types impact the accounting organization. The practical organization of accounting for e-commerce is of

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23

Menicacci, Luca, and Lorenzo Simoni. "Negative media coverage of ESG issues and corporate tax avoidance." Sustainability Accounting, Management and Policy Journal 15, no. 7 (2024): 1–33. http://dx.doi.org/10.1108/sampj-01-2023-0024.

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Purpose This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media agenda-setting theory and legitimacy theory, this study hypothesises that an increase in ESG negative media coverage should cause a reputational drawback, leading companies to reduce tax avoidance to regain their legitimacy. Hence, this study examines a novel channel that links ESG and taxation. Design/methodology/approach This study uses panel regression analysis to examine the relationship between negative media coverage

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24

Zhang, Jing, Shizhuan Han, and Juan Shan. "An Empirical Analysis of the Impact of Environmental Protection Tax on Corporate Earnings Management." Mobile Information Systems 2022 (September 30, 2022): 1–12. http://dx.doi.org/10.1155/2022/5298873.

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The environmental protection tax (EPT) is an important environmental regulation measure in China and an important guarantee for high-quality economic development. An important measure for the construction of ecological civilization is that local governments promote the construction and improvement of EPT in the way of “Fee-to-Tax.” The EPT regulates pollution control, protects and improves the environment through taxation, and forms an effective mechanism for polluters to promote ecological civilization. This study made use of the data collected from different listed companies in Shanghai and

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25

Mgammal, Mahfoudh, and Mujeeb Saif Mohsen Al-Absy. "Mediating and moderating function of corporate governance on the relationship between tax planning and tax disclosure." Revista de Contabilidade e Organizações 17 (December 31, 2023): e212129. http://dx.doi.org/10.11606/issn.1982-6486.rco.2023.212129.

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This study analyzes the moderating, mediating, and direct effects of corporate governance (CG) proxy mechanisms on the relationship between tax planning (TP), measured by effective tax rate components, and tax disclosure (TD). We tested the hypotheses using a 4-step hierarchical regression with Malaysian-listed non-financial companies using a balanced sample of 858 observations. We found that companies positively assessed their TP activities. Inspection of the implications of CG mechanisms as moderation on TP-TD association displayed the absence of an important constant correlated to any of th

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Gusakov, V. G., and A. P. Shpak. "High-priority guidelines for raising efficiency, competitiveness and stability of agrarian sector development in the Republic of Belarus." Proceedings of the National Academy of Sciences of Belarus. Agrarian Series 56, no. 4 (2018): 401–9. http://dx.doi.org/10.29235/1817-7204-2018-56-4-401-409.

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Importance of agriculture as a central link of agro-industrial complex for ensuring the food security of the Republic of Belarus cannot be overestimated. However, low profitability of greater part of agricultural producers along with a complicated financial situation require development of ways to improve the efficiency, competitiveness and stability of the industry focusing on improving price, credit and tax policies for agricultural companies. It is also vital to intensify investment activities aimed at a wider use of innovations. When improving the management system, considerable attention

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ТИПИКИНА, В. А. "TAXATION OF THE OT-SECTOR: ON THE ISSUE OF THE ALLOCATION OF OT-COMPANIES BY VARIOUS SECTORS OF THE ECONOMY." Экономика и предпринимательство, no. 12(149) (May 21, 2023): 187–90. http://dx.doi.org/10.34925/eip.2022.149.12.034.

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В научной работе анализируется введенный в России налоговый маневр для стимулирования ИТ-отрасли, и рассматривается идея его дополнения путем включения пакета налоговых льгот для компаний, производящих ИТ-продукты для собственного производства. Целью написания статьи является оценка возможности применения налоговых льгот компаниями, функционирующими в диаметрально отличных друг от друга направлениях, но объединёнными необходимостью создания собственной ИТ-продукции, на основании анализа характера и содержания производимых ими ИТ-продуктов. Достижение поставленной цели потребовало решения ряда

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Chvertko, Liudmyla. "TAX RISK INSURANCE IN THE RISK INSURANCE SYSTEM: PROBLEMS OF THEORY AND PRACTICE IN UKRAINE." Economies' Horizons, no. 1(27) (March 31, 2024): 109–20. http://dx.doi.org/10.31499/2616-5236.1(27).2024.299102.

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The article substantiates the theoretical and practical principles of organizing insurance protection of business entities against tax risks. It is proved that tax risk insurance is a necessary element of the enterprise strategy for managing risks associated with tax audits, tax disputes and other taxation risks. Tax risk insurance allows the insured to compensate for financial losses that may arise as a result of additional tax liabilities (including fines and penalties, if insured) due to errors or violations in tax returns or as a result of tax audits, as well as related court costs and leg

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29

DOVBUSH, V.I., and P.V. PUZYROVA. "The importance of IT companies for the economy of Ukraine and their specificity for accounting purposes." Market Relations Development in Ukraine №45228)2020 132 (July 9, 2020): 26–31. https://doi.org/10.5281/zenodo.3937202.

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The subject of the study are automated management and accounting systems, hardware and software tools of automated accounting systems, the basics of structuring and statement of accounting tasks. The aim of the study is to determine the status and development trends of information technology and automated accounting systems, has scientific and practical value. Research is characterized by a systematic approach to the issues of methodology and organization of the accounting process in automated systems. Results of work. The article is devoted to the urgent problem of identifying the competitive

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Meng, Liyuan, and Yuchen Zhang. "Impact of Tax Administration on ESG Performance—A Quasi-Natural Experiment Based on China’s Golden Tax Project III." Sustainability 15, no. 14 (2023): 10946. http://dx.doi.org/10.3390/su151410946.

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With the growing importance of sustainable development, ESG is receiving attention from governments, firms, and investors. This study uses the reform of China’s tax inspection system—Golden Tax Project III—as a quasi-natural experiment to examine the impact of the enhanced tax administration on firms’ ESG performance with a sample of Chinese A-share listed companies from 2008 to 2020. The findings, which were identified via a time-varying difference-in-differences (time-varying DID) approach, indicate that Golden Tax Project III significantly reduces firms’ ESG performance and has the most sig

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KNEYSLER, Olga, Oleksandr KVASOVSKYI, and Volodymyr KOSTETSKYІ. "CONCEPTUALIZATION OF TRANSFER PRICING AS A MULTIFUNCTIONAL FINANCIAL MANAGEMENT TOOL FOR COMPLEXLY ORGANIZED AND INTEGRATED BUSINESS STRUCTURES." WORLD OF FINANCE, no. 1(78) (2024): 08–26. http://dx.doi.org/10.35774/sf2024.01.008.

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Introduction. The processes of economic globalization, external and internal commercial specialization and cooperation have significantly affected the national economy, causing the intensive development of enterprises with complex management organization and business associations. The business units that make up these business structures interact with each other through internal transactions, which is impossible without an effective transfer pricing system. Establishing optimal transfer prices allows for the rational allocation of limited resources and ensures coordination of efforts between a

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Susi, Ratnawati, and Umiyati Sri. "One Stop Service In Order To Improve Community Service through Mall Public Service." International Journal of Case Studies (ISSN Online 2305-509X) 08, no. 12 (2019): 08–11. https://doi.org/10.5281/zenodo.4886179.

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The new public service through the Mall Public Service is the answer to the wishes of the public about fast, easy, safe, comfortable and integrated services. It takes high morale and fighting power to bring all Human Resources personnel to the level of change Mall Public Service l is an integration of business processes, operational mechanisms, data sharing, management of Human Resources, infrastructure facilities that support the convenience of each visitor, especially for vulnerable groups, cooperation between the central government, regional governments, and the private sector A total of 24

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Tsivileva, A. E., and S. S. Golubev. "Strategic perspectives in the coal industry of the Russian Federation." Russian Journal of Industrial Economics 16, no. 3 (2023): 327–34. http://dx.doi.org/10.17073/2072-1633-2023-3-327-334.

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The article is devoted to the analysis and defi nition of priority strategic directions of development of the coal industry of the Russian Federation in conditions of instability and sanctions pressure. The authors present scientifi c grounds for methodological approaches to strategic management of the coal industry of Russia that would ensure a strategic breakthrough in development in the long term in the current crisis conditions. Working out the key government strategic decisions should affect fi scal, investment, technological and foreign trade strategies. The authors justify the necessity

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Beskorovainaia, N. S. "Tax incentive to overhaul apartment buildings." Вестник Северо-Кавказского федерального университета, no. 1 (100) (2024): 72–80. http://dx.doi.org/10.37493/2307-907x.2024.1.7.

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Introduction. The relevance of the problem of state regulation of financing processes and capital repairs of common property of apartment buildings is due to the need to extend the service life of buildings, as well as improve the provision of high-quality housing to the population. Goal. The purpose of the study is to justify the mechanism of tax incentives for extrabudgetary financing of capital repairs of common property of apartment buildings. Materials and methods. The main provisions of the legislation regulating the overhaul of apartment buildings, and the procedure for calculating taxe

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Cho, Gyungah, Pyoung-seop Shim, and Jaekwang Kim. "Explainable B2B Recommender System for Potential Customer Prediction Using KGAT." Electronics 12, no. 17 (2023): 3536. http://dx.doi.org/10.3390/electronics12173536.

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The adoption of recommender systems in business-to-business (B2B) can make the management of companies more efficient. Although the importance of recommendation is increasing with the expansion of B2B e-commerce, not enough studies on B2B recommendations have been conducted. Due to several differences between B2B and business-to-consumer (B2C), the B2B recommender system should be defined differently. This paper presents a new perspective on the explainable B2B recommender system using the knowledge graph attention network for recommendation (KGAT). Unlike traditional recommendation systems th

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Li, Feilei, Luhua Xie, and Yexiang Ruan. "Tax-Cut Policies, Accounting Conservatism, and Corporate Tax Burden Stickiness: Empirical Analysis from China." Journal of Tax Reform 9, no. 2 (2023): 197–216. http://dx.doi.org/10.15826/jtr.2023.9.2.137.

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This study explores the relationship between tax-cut policy, accounting conservatism, and corporate tax burden stickiness in Chinese listed companies from 2008 to 2019. The primary objective is to identify the underlying reasons for continued high levels of corporate tax burdens despite the introduction of tax-cut policies. An econometric model was developed to analyze the transmission mechanism of these policies affecting corporate tax burden stickiness to achieve this goal. The tax burden stickiness refers to the mismatch between the objective and subjective tax burdens. Results reveal four

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Fesenko, Valeriia, Olena Vakulchyk, Olexandr Guba, Serhii Ostapchuk, and Iryna Babich. "The results of implementation of european requirements in management of transfer pricing audit (experience of Ukraine)." Independent Journal of Management & Production 11, no. 9 (2020): 2417. http://dx.doi.org/10.14807/ijmp.v11i9.1412.

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Since 2017 four of fifteen steps of the BEPS plan (base erosion and profit shifting) have been introduced in Ukraine to resist various areas of aggressive tax planning. The implementation of the BEPS plan is primarily made through frame working a transfer pricing control system in Ukraine, which aims to reduce illegal tax sheltering through foreign economic transactions with interdependent or interested parties as well as through transactions with contractors that are registered or make business in low-tax jurisdictions. The purpose of this study is to evaluate the results of implementation of

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Advokatova, Alena Stanislavovna, Lyubov Ivanovna Goncharenko, and Aleksei Alekseevich Zavorikin. "Russian experience in applying environmental payments in the context of fiscal regulation of business involvement in ESG processes." Налоги и налогообложение, no. 4 (April 2024): 30–49. http://dx.doi.org/10.7256/2454-065x.2024.4.70205.

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The study of the evolutionary aspect of changes in the composition and structure of fiscal instruments of environmental protection in the Russian Federation is particularly relevant under the influence of the international scientific and public agenda in the field of sustainable development. The purpose of the research is to analyze the experience of using payments and fees of a direct and indirect environmental nature, institutional forms of their mobilization and application, as well as the level of effectiveness of their impact on achieving the goals set – to find an answer to the question

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Asaju, Kayode. "The university system, social change and sustainable development in Nigeria." African Social Science and Humanities Journal 4, no. 2 (2023): 86–103. http://dx.doi.org/10.57040/asshj.v4i2.222.

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The educational system of any nation all over the world remains a strong determinant of the development of such nations. The secret of the high level of development witnessed in many developed nations in the world could be attributed to the success of their educational system, especially their University system. Among the various tertiary institutions, the effectiveness of the University system is essential in achieving national goals and objectives. The major functions of the university are to inculcate sound and practicable knowledge, undertake research and involve in community development.

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Kolisnyk, Halyna, and Bohdan Kolisnyk. "Main criteria for selection of consulting enterprises affecting accounting services." Socio-Economic Problems of the Modern Period of Ukraine, no. 3(137) (2020): 68–74. http://dx.doi.org/10.36818/2071-4653-2019-3-12.

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The article states that accounting consulting services are one of the most effective tools and means that can help enterprises, institutions, organizations to avoid possible and unnecessary mistakes in accounting and tax accounting at a minimum cost, to avoid unwanted penalties in the event of errors in the management of accounting and tax accounting. In view of this, the characteristics of the accounting consulting services are given, among them: accounting in accordance with the current legislation, timely fulfillment of the client's obligations to the state authorities, representation of th

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Korin, Inna. "THE CURRENT STATE OF TAX CONTROL OVER TRANSFER PRICING IN UKRAINE." Economics & Education 7, no. 2 (2022): 41–44. http://dx.doi.org/10.30525/2500-946x/2022-2-6.

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The purpose of the article is to summarize and present the genesis of transfer pricing in Ukraine, to identify the problems and to assess the prospects of Ukraine in this direction. Methodology. The theoretical basis was the developments devoted to transfer pricing and the impact of globalization processes on the transfer pricing mechanism of transnational corporations and the system of international regulation. The methodology of the study consisted of general scientific and special scientific methods of research: analysis and synthesis, induction and deduction, methods of analogy, differenti

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Melnik, Tetiana, Liudmyla Kudyrko, and Liliia Samsonova. "CONTRACTUAL RELATIONS IN THE NEW ECONOMIC COMPETITION STRATEGIES OF TNCS." Baltic Journal of Economic Studies 5, no. 3 (2019): 116. http://dx.doi.org/10.30525/2256-0742/2019-5-3-116-124.

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The purpose of the paper is to summarize theoretical studies in the field of contractual relations implementation in the modern strategies of TNCs economic competition on international product and resource markets, as well as to assess the impact of certain contractual relations types on the macroeconomic dynamics of countries integrated into the global value chains of TNCs. Methodology. Based on the World Bank Open Data and UNCTADSTAT, there was made the assessment of indirect socio-economic and innovative effects of contract production on the macroeconomic indicators of the individual countr

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Miller, Alexander E., and Lyudmila M. Davidenko. "ASSESSMENT OF CURRENT AND PROSPECTIVE TECHNICAL / TECHNOLOGICAL EQUIPMENT IN RELATION TO THE RESOURCE BASE OF ENTERPRISES." Herald of Omsk University. Series: Economics 18, no. 1 (2020): 5–13. http://dx.doi.org/10.24147/1812-3988.2020.18(1).5-13.

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The content of technical and technological equipment of the enterprise is revealed through the definition of potential production capacity by increasing production capacity in the conditions of a growing demand for high-tech products and services. Theoretical provisions and conclusions relate to the structural content of technical and technological development through the relationship with the conditions for the development of the technical and technological base. There are given the main elements of technical and technological equipment that can be measured and focused on the growth of the te

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Galetska, Tetiana, Topishko Natalya, and Ivan Topishko. "SOCIAL RESPONSIBILITY OF ECONOMIC ENTERPRISES AS A SOCIAL GOOD: PRACTICE OF THE EU AND UKRAINE." Baltic Journal of Economic Studies 6, no. 3 (2020): 24–35. http://dx.doi.org/10.30525/2256-0742/2020-6-3-24-35.

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Current circumstances are shaping new conditions for the interaction of entities of society. The COVID- 19 coronavirus pandemic tests the partner relationship between government, business and civil society in the system of their social responsibility for the efficiency and morality. The purpose of the study is to reveal the theoretical foundations of the concept of “social responsibility of the state, business, citizen” as a determining factor of formation, self-organization, self-control, modernization of civil society and analysis of the practice of organizing the social responsibility syste

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Bazhanov, S. V. "Artificial Bankruptcy of Credit Institutions and Illegal Withdrawal of Bank Assets Abroad." Russian Journal of Legal Studies 4, no. 4 (2017): 61–67. http://dx.doi.org/10.17816/rjls18272.

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Since the early 1990 in the Russian Federation there is a continuous outflow of capital abroad, as a result of which the assets earned by Russian businessmen, instead of investing in the domestic economy, go to support the civilized existence of «developed» bourgeois countries. For these purposes, the developed organizational and regulatory legal infrastructure is used. The bulk of fictitious operations and non- return of funds is carried out through a network of «laundering» banks, offshore companies and «one-day firms». Stable, highly professional organized transnational groups have been for

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Topchi, Yuliia A., and Nicolay S. Yuhno. "On the issue of tax incentives for small technology companies in economic sectors." Economy of agricultural and processing enterprises, no. 3 (2025): 72–78. https://doi.org/10.31442/0235-2494-2025-0-3-72-78.

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The relevance of the study is determined by the fact that after a year from the date of adoption of the Federal Law on the development of technology companies, the forms of state support for small technology companies (STC) provided by the law remain undeveloped, including «benefits for the payment of taxes, fees, insurance premiums, customs duties». The purpose and objectives of the study are to develop a tax mechanism to stimulate the development of the STC, taking into account the current system of tax and insurance benefits and preferential regimes by fine-tuning it and creating a hybrid m

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Fristanti, Vica, and Yayu Putri Senjani. "Taxation Aspects, Information Asymmetry and Earnings Management." Journal of Accounting Inquiry 1, no. 2 (2022): 112–29. http://dx.doi.org/10.14421/jai.2022.1.2.112-129.

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Purpose: The act of manipulating the presentation of financial statements by increasing or decreasing profits can be misleading and cause losses to other parties. Various factors motivate managers to take earnings management actions. This study aims to analyze earnings management actions by taking several indicators in terms of taxation aspects which include tax planning and deferred tax expense and indicators of information asymmetry owned by managers. Methodology: The objects used as research samples are manufacturing companies in the goods and consumption sector listed on the Indonesi

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Zayachuk, Myroslav, and Denys Zolotunets. "SUBURBAN RAILWAY CONNECTION OF CHERNIVTSI: PROSPECTS AND CHALLENGES." SCIENTIFIC ISSUES OF TERNOPIL VOLODYMYR HNATIUK NATIONAL PEDAGOGICAL UNIVERSITY. SERIES: GEOGRAPHY 57, no. 2 (2024): 68–75. https://doi.org/10.25128/2519-4577.24.2.8.

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The article presents a comprehensive study of the current state and problems of railккway infrastructure development in Chernivtsi region. This investigation identifies the principal determinants responsible for the deterioration of the suburban railway network. Subsequently, it evaluates potential avenues for its rehabilitation and proposes strategies to ensure its continued advancement. Highlighting the long-term degradation since the 1990s, worsened by quarantine measures and military conflicts, the article emphasizes the wear of infrastructure, economic constraints, and natural/geographica

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Jalilov, Sherzod. "Effective Taxation Mechanism and Profitability in Fuel and Energy Industry: Case Study of Selected Oil and Gas Companies in Uzbekistan." INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION 4, no. 1 (2017): 29–33. http://dx.doi.org/10.18775/ijmsba.1849-5664-5419.2014.41.1004.

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Fuel and energy industry rules one of the well-positioned markets in the world economy which supplies planet’s most needed and limited resources with evergrowing demands. Being a marketable supplier and leading movement of large flows of capital requires being surely treated as a leading investor, employer, and taxpayer. Taxation of fuel and energy industry, especially oil and gas industry has been an irreplaceable source of revenue for oil and gas exporting economies. New taxation rules, methods, and types have been regularly introduced to keep an optimal balance between government and compan

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Brnabić, Ratko, and Marko Ivkošić. "Responsibility of administrative structure members for the taxation debts of company capital." Zbornik radova Pravnog fakulteta u Splitu 55, no. 1 (2018): 169–90. http://dx.doi.org/10.31141/zrpfs.2018.55.127.169.

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Capital Companies are required, on the basis of business results, properly kept business records and financial reports, to determine, declare, and pay tax. Members of management organs of these companies should, with the due care and diligence of prudent business persons, ensure that companies are able to pay their taxation dues. If they violate the standard of due care and diligence, they can, as taxation guarantors be liable for the companies ' debts. Rules on the means and scope of their activity are primarily determined by the Companies Act. Therefore, analysis of the taxation provisions o

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