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Articles de revues sur le sujet « Economic aspects of Tax incentives »

Auteur : Grafiati

Publié le 4 juin 2021

Mis à jour le 27 juillet 2025

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1

PRONINA, L. I. "OPTIMIZATION OF TAX POLICY IN THE PERIOD 2019-2024: ECONOMIC AND SOCIAL ASPECTS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6, no. 12 (2020): 88–98. http://dx.doi.org/10.36871/ek.up.p.r.2020.12.06.011.

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The article examines the prospects for budget planning for 2021-2023, analyzes the state and development of tax legislation in 2019-2020, and the modification of tax policy in the period 2021-2023, including on the basis of protection and promotion of capital investments. An assessment of the effectiveness of tax incentives and other incentive mechanisms is proposed.

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BOGACHEV, Sergei V. "Special features of territorial tax incentives to accelerate economic growth." Finance and Credit 28, no. 12 (2022): 2681–702. http://dx.doi.org/10.24891/fc.28.12.2681.

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Subject. The article addresses special aspects of territorial tax incentives to accelerate economic growth Objectives. The aim is to identify the specifics of territorial tax incentives for economic growth and develop proposals to use them. Results. The study reveals features of territorial tax incentives for economic growth. The benefits are provided from own sources of budgets of subjects of the Federation and municipalities, i.e. property taxes (corporate property tax, land and transport taxes) and income tax. The privileges are available in preferential territories (SEZ, TASED, TAD) and ar

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Savitska, Svitlana. "Tax Incentives as an Instrument of Tax Regulation of Ukraine." Modern Economics 26, no. 1 (2021): 135–40. http://dx.doi.org/10.31521/modecon.v26(2021)-20.

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Abstract. Introduction. In modern economic theory, theoretical discussions constantly arise about the feasibility and effectiveness of tax incentives. Tax incentives, under certain conditions, are an effective tool for supporting national competitiveness and creating a new technological core of any economic system, especially a transformational one. At the same time, the conditions for the effectiveness of the benefits provided are their strict purpose, time constraints and constant comprehensive monitoring. In addition, benefits have a certain psychological effect on business entities and inc

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Chowdhury, Mohammad Munayem. "TAX INCENTIVES AND INDUSTRIAL DEVELOPMENT IN BANGLADESH: AN EVALUATION OF POLICY IMPACT ON SECTORAL GROWTH." International Journal of Research -GRANTHAALAYAH 7, no. 7 (2019): 321–30. http://dx.doi.org/10.29121/granthaalayah.v7.i7.2019.770.

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Tax incentives are tools used worldwide to enhance domestic and foreign investment and enhanced investment leads to expected economic growth. This study is an attempt to review the industrial policies and direct tax incentives of Bangladesh to have a deep insight on the congruence among them and also show some indirect impact of tax incentives on development through analyzing some fiscal and investment data. Content and document analysis method has been used to accomplish this study. Sources of data were the industrial policies, tax codes and economic surveys of Bangladesh and some scholarly a

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Moskalenko, Olga, Aliya Yeleussinova, Nodira Panjieva, Alla Tkachenko, and Olexiy Yakovlev. "Role of Tax and Legal Incentives in Attracting Foreign Capital in The Context of International Investment Policy." International Journal of Accounting and Economics Studies 12, no. 2 (2025): 381–91. https://doi.org/10.14419/jbzc6c96.

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The study aimed to comprehensively examine the impact of tax and legal incentives on attracting capital into the economy in the examples of Kyrgyzstan and Poland. The study discusses the key aspects of tax and legal incentives, such as tax rebates, preferential rates, and tax holidays, as well as legal measures such as property rights protection and simplification of registration procedures, which create a favourable investment climate for foreign investors. The study results demonstrated that tax and legal incentives have a significant impact on economic development, contributing to the growt

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Lagodiyenko, Oleg, Alla Uzhva, and Dmytro Khakhaliev. "FISCAL ASPECTS OF ESG BUSINESS DEVELOPMENT CONCEPTS." Baltic Journal of Economic Studies 10, no. 3 (2024): 200–206. http://dx.doi.org/10.30525/2256-0742/2024-10-3-200-206.

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The subject of the study is the fiscal aspects of the ESG concept of business development. Methodology. The study uses general scientific methods, in particular, theoretical generalisation, methods of analysis and synthesis and statistical analysis, as well as the graphical method to visualise the results of the study. The purpose of the study is to analyse the strategic guidelines of tax policy through the prism of the ESG concept. Conclusion. The fiscal aspects of the ESG concept are an important element in understanding its impact on business. They include various tax incentives and mechani

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Wołowiec, Tomasz, and Marcin Marczuk. "Selected Aspects of the Financial Strategy of the Local Goverment Unit’s Oriented to the Development of Economic and Social Activity (Financial and Legal Analysis)." Teka Komisji Prawniczej PAN Oddział w Lublinie 16, no. 1 (2023): 357–79. http://dx.doi.org/10.32084/tkp.5282.

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Fiscal burden, especially taxes, is undoubtedly one of the factors influencing business decisions. Taxpayers often prefer one location for their business to another based on the local fiscal policy. It can also lead to a decision to relocate the company’s headquarters or to start a branch or plant elsewhere. The intervention function (stimulative, incentive) of taxation is linked to its non-fiscal impact on taxpayers. The results of tax interventions depend on the proper selection of incentives and their intensity. Despite doubts that have been raised around the rationale for the use of taxes

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Giyasov, Sarvar. "EFFECTIVE USE OF THE TAX MECHANISM IN THE INNOVATIVE DEVELOPMENT OF ECONOMY." Journal of Science and Innovative Development 3, no. 4 (2020): 64–77. http://dx.doi.org/10.36522/2181-9637-2020-4-6.

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The article studies the possibilities of effective use of the tax mechanism in the innovative development of the economy. It deals with the scientific and theoretical aspects of tax regulation of the innovative economy, the economic essence of the innovative economy and the tax mechanism. The current state of tax incentives provided for research and innovation activities, in particular, the impact of tax incentives on research and innovation activities of enterprises is critically analyzed. The research provides relevant conclusions, scientific proposals and practical recommendations.

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Károlyi, Balázs. "The Global Minimum Tax and Its Potential Impact on the Competitiveness of the Hungarian Corporate Tax System." Law, Identity and Values 4, no. 1 (2024): 81–100. https://doi.org/10.55073/2024.1.81-100.

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In 2021, an agreement on the application of a global minimum tax was concluded, which was later adopted at the EU level in the binding form of a Directive. Such tax reforms entail significant changes in the operation of international and domestic tax rules. This study examines the expected effects of the global minimum tax on the tax incentives that function in the Hungarian corporate income tax system. This issue is approached by examining various types of tax incentives (general, entity-related, and economic activity-related) considering the features of global minimum tax rules. Furthermore,

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Simakova, Diana E., and Lyubov I. Goncharenko. "TAX ASPECTS OF THE SPATIAL DEVELOPMENT: MODELS, MECHANISMS AND APPROACHES." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 8/2, no. 139 (2023): 150–57. http://dx.doi.org/10.36871/ek.up.p.r.2023.08.02.016.

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This article examines spatial development from the point of view of tax incentives, approaches, methods of study and its aspects. This study examines issues in terms of the distinctive features of such definitions as «territorial development», «regional development» and «cluster development», their focus and strategic objectives that are interconnected with spatial development. The essence of spatial development is revealed through the evolution of tax instruments used for economic growth in terms of investment and innovation of specific entities and territories. Comparative analysis of spatia

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Taleh oğlu Allahverdiyev, Ömər. "THE ECONOMIC IMPORTANCE OF TAX INCENTIVES AND TAX POLICY IN STIMULATING TAXPAYERS." SCIENTIFIC RESEARCH 07, no. 3 (2022): 20–24. http://dx.doi.org/10.36719/2789-6919/07/20-24.

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Mövzunun əsas məqsədi vergi siyasətində vergi ödəyicilərinin stimullaşdırılmasında vergi siyasəti, vergi strategiyası və vergi güzəştlərinin anlayışı, növləri və təsnifat bölgüsünün hüquqi və iqtisadi baxımından əsaslandırılmasıdır. Bununla yanaşı, mövzu müqayisəli hüquqi və iqtisadi təhlil, analitik təhlil kimi müvafiq tədqiqat üsullarından istifadə edilmişdir. Mövzuda vergi siyasəti, vergi strategiyası və vergi güzəştlərinin ilk öncə vergi ödəyicilərinə tətbiq edilməsinin iqtisadi əhəmiyyəti təhlil edilmişdir. Mövzunun praktiki əhəmiyyəti Azərbaycan Respublikasının Vergi Məcəlləsində nəzərdə

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Sinenko, Olga. "Tax Incentives for Economic Growth in the Russian Far East: Broad vs. Targeted Stimuli." Emerging Science Journal 8, no. 3 (2024): 1153–66. http://dx.doi.org/10.28991/esj-2024-08-03-021.

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The purpose of this study is to justify the choice of tax incentive policy instruments aimed at the economic development of the Russian Far East, which is facing acute demographic and environmental problems. To model the dynamics of the region’s real economic system, this study employed a mathematical model based on actual data from 2010 to 2021, covering economic, technological, and socio-ecological aspects. Using the versatile AnyLogic 8.0 platform for agent-based and system dynamics modeling, experiments on alternative tax incentive policy options involving both broad tax incentives and tar

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Shmakova, A.V., and A.B. Uralov. "ISSUES OF TAX INCENTIVE OF INNOVATIVE ACTIVITIES OF ENTERPRISES." INNOVATION IN THE OIL AND GAS INDUSTRY 2, no. 1 (2022): 3. https://doi.org/10.5281/zenodo.7458531.

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This article is devoted to the study of the role and significance of innovation in the economic development of society. Issues of state support for innovation activities by providing tax incentives for enterprises implementing innovative projects are being considered. The availability of tax benefits and preferences for innovative activities in the regulatory legal documents of the Republic of Uzbekistan is analyzed. The main directions for improving the regulatory and legal aspects of tax incentives for innovative activities are given.

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Nepochatenko, O. O., P. K. Bechko, S. A. Vlasiuk, O. V. Ponomarenko, and Y. I. Nahorna. "DEVELOPMENT PROSPECTS OF INCENTIVE TAXATION MECHANISMS OF BUSINESS ENTITIES IN AGRICULTURAL SECTOR OF THE ECONOMY." Collected Works of Uman National University of Horticulture 2, no. 99 (2021): 132–43. http://dx.doi.org/10.31395/2415-8240-2021-99-2-132-143.

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In the contemporary world, the agricultural industry faces a system call, which priority is to resolve the problem of a new high-quality model of development with the use of state financial support, which main tool is tax incentives based on a differentiated approach depending on the specific amounts of direct state financial support that is received by each business entity. The contemporary nature of development mechanism for incentive taxation of economic entities in agricultural sector of the economy is under constant review of both theorists and practitioners who study the taxation problem

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Nurbekova, G. T., E. Е. Juchnevicius, and L. K. Tussupova. "An integrated approach to the concept and elements of tax administration: theoretical and legal aspects." Bulletin of the Karaganda University “Law Series” 11429, no. 2 (2024): 16–24. http://dx.doi.org/10.31489/2024l2/16-24.

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The objective of this investigation is to thoroughly revise both the theoretical and legal underpinnings of tax administration. This effort entails a comprehensive review and synthesis of scholarly perspectives on the essence of tax administration, juxtaposed with a comparative examination of scholarly debates surrounding its legal and economic facets. Additionally, the study delineates the oft-conflated concepts of tax administration and tax control, clarifying their distinct attributes and interrelations within a unified framework. A meticulous analysis of tax administration's core component

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Wołowiec, Tomasz. "ECONOMIC AND SOCIAL ASPECTS OF PROGRESSIVE AND PROPORTIONAL TAXATION OF INCOMES." International Journal of New Economics and Social Sciences 8, no. 2 (2018): 161–65. http://dx.doi.org/10.5604/01.3001.0012.9939.

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The case for a flat tax has been around for over two decades. In the early 1980s, Robert Hall and Alvin Rabush-ka of the Hoover Institution developed a tax system that is based on a single rate of taxation for all sources of income, as close as possible to the source. All income is classified as either business income or wages and taxed at one rate, except for a personal allowance exempting lower income individuals and families from taxation (this makes the Hall-Rabushka proposal to some extent progressive). There are no other exemptions, no deductions, no loopholes. The other essential aspect

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Mauldon, Jane Gilbert. "Providing Subsidies and Incentives for Norplant, Sterilization and other Contraception: Allowing Economic Theory to Inform Ethical Analysis." Journal of Law, Medicine & Ethics 31, no. 3 (2003): 351–64. http://dx.doi.org/10.1111/j.1748-720x.2003.tb00099.x.

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Policymakers use financial incentives to achieve a wide variety of public objectives, from pollution reduction to the employment of welfare recipients. Combining insights from economic theory with lessons learned from actual implementation, this article analyzes the implications of two such policies: first, subsidizing contraception, and second, offering financial incentives to individuals for sterilization or for using a long-term, semipermanent method of contraception such as the Intra-Uterine Device (IUD), Depo-Provera or Norplant. These subsidy and incentive policies achieve their goals th

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Krokhmal, Daniil Dmitrievich. "Development of the radio-electronic industry in the kaleidoscope of tax incentives." Теоретическая и прикладная экономика, no. 2 (February 2024): 26–44. http://dx.doi.org/10.25136/2409-8647.2024.2.68899.

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The object of the study is the economic policy of stimulating radio-electronic production within the Russian economy. The subject of the study is tax instruments aimed at regulating the economic processes of industrial production of radio-electronic products. The author examines in detail the current state of the radioelectronics industry in Russia: the role of radioelectronics for the further growth of the national economy is substantiated, an analysis of industry entities is presented, the main aspects of production and economic efficiency are studied, an analysis of investment flows is carr

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Erlina Widayanti Djatnicka, Dian Sulistyorini Wulandari, and Nur Asti Amalia. "Do Tax Incentives Moderate the Impact of Cash Flow and Sales Growth on Accounting Conservatism." International Journal of Scientific Multidisciplinary Research 2, no. 10 (2024): 1575–90. http://dx.doi.org/10.55927/ijsmr.v2i10.12081.

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This research investigates the relationships between cash flow, sales growth, tax incentives, and accounting conservatism. The study reveals that cash flow significantly influences accounting conservatism, indicating that firms with higher cash flows tend to adopt less conservative accounting practices to seize growth opportunities. Additionally, strong sales growth is associated with reduced accounting conservatism, as companies aim to meet market expectations and present favorable financial results. However, the interaction between cash flow and tax incentives, as well as sales growth and ta

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Budi, Ispriyarso, and Cahya Susila Wibawa Kadek. "The Policy of Final Income Tax Incentives For Micro, Small Medium Enterprises (MSMEs) During the Covid-19 Pandemic." International Journal of Multidisciplinary Research and Analysis 05, no. 11 (2022): 3229–34. https://doi.org/10.5281/zenodo.7365390.

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The Covid-19 pandemic has had a significant impact on Indonesia. The impact of Covid-19 is not only in the health sector, but also in various aspects including economic, social, educational, and so on. Various government policies were carried out to overcome and prevent the wide spread of the Covid-19 virus, such as social distancing, and working from home. It was to reduce the occurrence of crowds by establishing Large-Scale Social Restrictions and Enforcement of Restrictions on Community Activities. However, the government's policy also harmed the economic sector, especially MSMEs. They

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Kjoseva, Elena Neshovska, Aleksandra Maksimovska-Veljanovski, and Vesna Pendovska. "Open Door Tax Policy for Foreign Direct Investments in South Eastern Europe: Tax Incentives and Flat Tax in Action." Intertax 43, Issue 11 (2015): 730–41. http://dx.doi.org/10.54648/taxi2015068.

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Open door tax policies have been offered as a key ingredient for attracting foreign capital in the region of South Eastern Europe. In the last decade, these countries have strived to respond to the global tax competition and to create attractive business environments for economic growth and foreign direct investments (FDI). Promptly, seven of nine South Eastern European countries introduced flat taxes for corporate income, and re-modeled fiscal surrounding for FDI. Were these transformative policy decisions, or just cosmetic alterations to the existing conditions for doing business? How much i

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Hendra Apriwarto, Muhammad. "Analysis of Factors Influencing Taxpayer Compliance in Carrying Out Tax Obligations (Literature Review)." Economics and Business Journal (ECBIS) 2, no. 5 (2024): 454–60. https://doi.org/10.47353/ecbis.v2i5.148.

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The study concludes that taxpayer compliance is driven by various economic, social-psychological, and demographic factors. Economic factors, such as reasonable tax rates and the enforcement of effective penalties, play a significant role in improving compliance. Additionally, social-psychological aspects, including increased tax awareness, trust in government, and social norms, are critical in influencing taxpayer behavior. Demographic characteristics, such as age, education, and income levels, also affect compliance likelihood. To foster higher tax compliance, governments must adopt a compreh

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Wang, Jia Shan, and Ting Wang. "Comparative Study between Foreign and Chinese in Oil and Gas Resources Tax." Applied Mechanics and Materials 522-524 (February 2014): 1567–70. http://dx.doi.org/10.4028/www.scientific.net/amm.522-524.1567.

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In order to adapt to different periods of economic development, Oil and gas resources taxes have been adjusted. There is a certain gap between the major foreign oil producers and Chinese oil and gas resources tax, including several aspects, for instance, the tax system, tax methods, tax rates, tax collection and management, tax incentives and so on. To this end, scholars have put forward a series of reform proposals, such as merging oil and gas resources taxes, raising taxes, expanding the differential gain, reforming imposed link etc.

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Bechko, P. K., S. A. Vlasiuk, O. A. Nepochatenko, and Y. І. Nahorna. "Ways to Improve Tax Incentives for the Agrarian Sector of the Economy." Business Inform 1, no. 528 (2022): 331–39. http://dx.doi.org/10.32983/2222-4459-2022-1-331-339.

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Assessment of the current state of development of mechanisms of tax incentives of economic entities in the agrarian sector of the economy remains in the field of view of both scientists and practitioners. However, the solution to this problem on a State-wide scale has not yet been fully investigated and needs further study, adapting foreign experience to the national tax system. The article is aimed at substantiating the theoretical aspects of tax incentives for business entities in the agrarian industry, explaining the impact of effective methods of the State financial support on the results

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Kolyada, N. I., and A. Ya Trotzkovsky. "GOVERNMENT INCENTIVES OF AGRO-INDUSTRIAL REGIONS IN TIMES OF ECONOMIC RECESION." Economics Profession Business, no. 3 (September 14, 2020): 40–49. http://dx.doi.org/10.14258/epb201985.

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This article deals with theoretical and practical aspects of formulation and implementation of fiscal policy, income and expenses in particular. It also provides a brief analysis uncompensated receipts, regional budget expenditures on national economy, profit tax rise in revenue to regional budgets during the period of undeclared crisis in 2015 and the following period of economic recovery in 2016-2017. The position of the Altai Territory in the research group has been determined. The impact of federal and regional budgets on the dynamics of territories’ revenue trends from profit tax has been

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Ji, Li, and Wei Zhang. "Fiscal Incentives and Sustainable Urbanization: Evidence from China." Sustainability 12, no. 1 (2019): 103. http://dx.doi.org/10.3390/su12010103.

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Fiscal incentives can affect governments’ behavior and further influence economic and social development. Due to the specific conditions of the household registration system and the land ownership system in China, the urbanization process is dominated by the government. This article conceptually and empirically investigates the influence of fiscal incentives on sustainable urbanization. We theoretically analyze the fiscal reasons why land urbanization occurs faster than the population urbanization. Then we employ panel data of 30 provinces and autonomous regions in China from 2000 to 2012 to d

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Brabec, Zdeněk, Martina Černíková, and Šárka Hyblerová. "Selected aspects of indirect R&D support in the Czech Republic." JOURNAL OF INTERNATIONAL STUDIES 15, no. 3 (2022): 51–64. http://dx.doi.org/10.14254/2071-8330.2022/15-3/4.

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Sustainable economic development and current global challenges accentuate businesses’ innovative activities across the size spectrum. Developed countries are looking for ways to support the acceleration of R&D activities. A mix of direct and indirect instruments is used for this purpose. Indirect instruments are implemented in the corporate environment primarily through various tax incentives. A widespread form of tax incentives represents the possibility of reducing the tax base by expenses related to R&D activities. The article analyses the amount and structure of companies in the Cz

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АНТИПИНА, О. В. "TAX INCENTIVES FOR INNOVATION AS A METHOD OF STATE REGULATION OF ECONOMIC DEVELOPMENT." Экономика и предпринимательство, no. 3(152) (June 12, 2023): 326–28. http://dx.doi.org/10.34925/eip.2023.152.3.065.

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В рыночной экономике налоги выполняют не только фискальную функцию, выступая источником финансовых ресурсов для выполнения государством своих непосредственных функций, но и регулирующую, одним из механизмов реализации которой является налоговое стимулирование. В статье исследованы некоторые теоретические аспекты соотношения мер прямого и косвенного регулирования экономики. Определены основные преимущества налогового стимулирования инновационной сферы. Проанализированы классификационные признаки налогового инструментария, используемого для повышения инновационной активности хозяйствующих субъек

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Sinenko, Olga. "Modeling Tax Incentives for Sustainable Development of Territories." Bulletin of Baikal State University 33, no. 3 (2023): 466–74. http://dx.doi.org/10.17150/2500-2759.2023.33(3).466-474.

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One of the key tasks of the modern development of Russian regions is to change the negative socio-economic trends and ensure the transition to a sustainable development trajectory, including using tax instruments. The purpose of the work is to study the possibility of using the synthesis of system-dynamic and agent-based modeling to justify the policy of tax incentives for the sustainable development of the territory. The essence of the research procedure is a comparative analysis of modeling methods in the context of the problems of tax incentives for the sustainable development of the region

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Sági, Judit, and Csaba Lentner. "Certain Aspects of Family Policy Incentives for Childbearing—A Hungarian Study with an International Outlook." Sustainability 10, no. 11 (2018): 3976. http://dx.doi.org/10.3390/su10113976.

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Decreasing trends in birth rates in developed countries during the past decades, which threaten the sustainability of their populations, raise concerns in the areas of employment and social security, among others. A decrease in willingness to bear children has been examined in the international literature from several (biological, socio-cultural, economic, and spatial, etc.) aspects. Among these, the question of the effectiveness of fiscal incentives has been raised, with arguments that these are positive, but not significant, to birth rates; our study also concludes this. In Hungary, from 201

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Galushko, Dmitry V., Ruslan V. Mamedov, and Adolat N. Toshmatova. "Contemporary issues of legal regulation of family business and its role in the national economic security." Russian Journal of Legal Studies (Moscow) 12, no. 1 (2025): 53–61. https://doi.org/10.17816/rjls643480.

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Economic security is a fundamental component of national security ensuring the protection of the national and individual economic interests. The state is a coordinator of economic security that shall create favorable conditions for business development and socio-economic growth. Family business as a type of small and medium business makes a significant contribution to the development of the national economy and its sustainability. However, its effective operations require a dialog between government and business and eliminating defects in their communication systems. Considered the legal and e

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Garibov, Aleksandr Georgievich. "Development of tax incentives for non-profit organizations." Налоги и налогообложение, no. 5 (May 2023): 54–70. http://dx.doi.org/10.7256/2454-065x.2023.5.43992.

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The subject of the study is to identify possible ways to develop tax incentives for non-profit organizations in Russia. The author focuses on the important role of non-profit organizations in the economic development of the country and the provision of social services to society, improving the quality of life of various segments of the population. This paper examines the theoretical aspects of the functioning of NPOs and their taxation system, analyzes the dynamics of existing and newly created NPOs and the factors influencing it; identifies the main problems in the application of the norms of

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Dedkova, Elena, Aleksandr Gudkov, and Kristina Dudina. "Perspectives for non-primary export development in Russia and measures of its tax incentives." Problems and Perspectives in Management 16, no. 2 (2018): 78–89. http://dx.doi.org/10.21511/ppm.16(2).2018.08.

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Non-primary export is one of the most promising areas for the development of Russian foreign economic activity. However, the significant influence of geopolitical problems and underdeveloped internal mechanisms of statutory regulation, state support and stimulation of non-primary exports in Russia do not allow to use all available potential in this regard. As such, the problems of non-primary export development in Russia are being actualized with a view to ensuring a positive influence of this kind of foreign economic activity both on the welfare of the state as a whole and on strengthening it

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KOSTETSKYІ, Volodymyr, and Ivan PRYMACHENKO. "MODERN ASPECTS OF SEARCHING INCENTIVES TO INNOVATIVE ACTIVITY OF BUSINESS ENTITIES." WORLD OF FINANCE, no. 2(63) (2020): 126–39. http://dx.doi.org/10.35774/sf2020.02.126.

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Introduction. In In today’s conditions of economic development, business entities face the challenge of reformatting systems, methods and economic mechanisms for managing sustainability in terms of innovative approach. Therefore, the solution of economic, social, managerial and personal problems in contemporary society implies a specific innovative style of management, which is based on innovation, innovation, systematic and continuous innovation activities. The purpose is to identificatt the positive trends and shortcomings of the processes of innovative development of economic entities that

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Lewis, David. "Taxation aspects of climate change management measures." APPEA Journal 50, no. 1 (2010): 253. http://dx.doi.org/10.1071/aj09015.

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Climate change is undoubtedly one of the greatest economic, social, and environmental challenges now facing the world. The present Australian Government is committed to acting on climate change and Australia’s progress towards its emissions reduction targets is being closely watched internationally. To contribute effectively to global climate change action, Australia must demonstrate its ability to implement robust and sustainable domestic emissions management legislation. The Carbon Pollution Reduction Scheme (CPRS), modelled after the cap-and-trade system, continues to be debated by our poli

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Yuryeva, Irina. "FEATURES OF TAXATION IN THE CONTEXT OF FINANCIAL SECURITY AND DIAGNOSIS OF THE CRISIS STATE." Bulletin of the National Technical University "Kharkiv Polytechnic Institute" (economic sciences), no. 4 (August 14, 2024): 75–79. https://doi.org/10.20998/2519-4461.2024.4.75.

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Modern economic processes largely depend on the effectiveness of tax policy, which is one of the main instruments for regulating the financial stability of the state Studying the modern features of taxation in the context of financial security and the diagnosis of crisis conditions is vital for ensuring sustainable economic development, improving the population's welfare, and preventing crisis phenomena. The article examines the theoretical aspects of financial security and methods for its diagnosis. Furthermore, it analyzes the peculiarities of tax policy in crises and the impact of tax innov

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Matviichuk, L., Yu Barsky, M. Lepkyi, I. Karpyuk, and V. Podolak. "FINANCIAL ASSURANCE ASPECTS OF THE TOURISM SECTOR DEVELOPMENT IN UKRAINE UNDER CURRENT CONDITIONS." Financial and credit activity problems of theory and practice 4, no. 39 (2021): 570–77. http://dx.doi.org/10.18371/fcaptp.v4i39.241444.

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Abstract. The research deals with the state of the tourism sector of Ukraine under current conditions. The main funding sources for tourism entities have been considered. The financial measures taken by Ukraine and neighboring countries for overcoming the consequences of the pandemic in the tourism sector have been summarized. The importance of effective financial initiative support in the above-mentioned area has been substantiated. Several financial tools that should be used for the development of the tourism sector in terms of the pandemic are presented. The financial instruments of tourist

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Gorsky, Anton. "DEVELOPMENT OF CHARITY BASED ON TAX INCENTIVES: REVIEW OF FOREIGN PRACTICE." Vestnik BIST (Bashkir Institute of Social Technologies), no. 3(48) (September 30, 2020): 75–80. http://dx.doi.org/10.47598/2078-9025-2020-3-48-75-80.

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Many countries recognize the important and significant role of the non-profit sector in building a strong, caring, socially responsible society, as well as in promoting employment, well-being and economic growth. Many non-profit organizations focus on charitable projects. Research shows that the provision of tax incentives or corresponding tax credits and deductions to such organizations (and their donors) encourages the development of charitable activities and provides its participants not only with effective use of funds, but also with financial incentives from the state. The article discuss

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Sumskaya, Tatiana V. "BUDGET ASPECTS OF FUNCTIONING OF SUBFEDERAL AUTHORITIES IN THE RUSSIAN FEDERATION." Interexpo GEO-Siberia 3, no. 1 (2020): 200–208. http://dx.doi.org/10.33764/2618-981x-2020-3-1-200-208.

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In this paper we identify the conditions of formation of the financial base of subjects of Federation, the technique of analysis of the structure, stability of budgets and efficiency of sub-federal budget policy. The purpose of the analysis is the elaboration of the methodical approach to the justification and evaluation of principles and criteria to strengthen fiscal capacities of regions within sub-federal fiscal policy. The study used a system approach, comparative and regression analysis. Performed complex calculations on materials of subjects of RF for 2018 has revealed features of the fo

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Rakhmetova, T. A., N. A. Aldabergenova, G. A. Kuanaliyeva, and E. Juchnevicius. "Improving tax legislation in the context of digitalization." Eurasian Scientific Journal of Law, no. 1 (6) (April 19, 2024): 7–14. http://dx.doi.org/10.46914/2959-4197-2024-1-1-7-14.

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This article discusses aspects of the transformation of tax legislation in the context of digitalization. The experience of foreign countries, the main forms of tax incentives are studied, the possibilities of their impact are demonstrated, and at the same time the need to create new areas of the tax mechanism is determined. The effectiveness of the functioning of the state’s tax system is determined by its ability to ensure full and continuous receipt of tax payments to the budget system in order to ﬁnance public expenditures. Taxes are one of the most important conditions for the economic st

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Biletskyi, Ihor. "TAX REGULATION OF THE CONSTRUCTION SECTOR OF RESIDENTIAL REAL ESTATE." Innovation and Sustainability, no. 1 (March 31, 2023): 150–57. http://dx.doi.org/10.31649/ins.2023.1.150.157.

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The purpose of the article is to study the theoretical aspects of tax regulation and its role in the system of state regulation of the construction sector of residential real estate. The article examines the theoretical foundations of tax regulation, defines its levers, and tools, and considers the general characteristics of the mechanism of their influence on economic processes. State regulation with the help of tax measures is a complex mechanism that combines various tax levers that affect obtaining positive financial and economic results of business entities, meeting the needs of society,

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Akhmetzyanov, Rashit N., Marat R. Gaptelkhakov, and Maria I. Korneeva. "SUSTAINABLE CONSUMPTION ECONOMY: TRANSITION TO A CLOSED-LOOP ECONOMY." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2/8, no. 155 (2025): 5–12. https://doi.org/10.36871/ek.up.p.r.2025.02.08.001.

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The study is devoted to the economic aspects of the transition to a closed-loop economy and sustainable consumption. The problems of the linear model of production and consumption, the economic advantages of circular business models and their impact on markets, employment and investment are considered. The mechanisms of state regulation, tax incentives and international initiatives aimed at minimizing waste and rational use of resources are analyzed. The barriers to the implementation of circular practices are assessed and strategies for accelerating the transition to a sustainable economy are

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Chytis, Evangelos, Evangelos Koumanakos, and Spiridon Goumas. "Deferred Tax Positions under the Prism of Financial Crisis and the Effects of a Corporate Tax Reform." International Journal of Corporate Finance and Accounting 2, no. 2 (2015): 21–58. http://dx.doi.org/10.4018/ijcfa.2015070102.

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The effects of corporate tax reforms in reported profits and firms' financial position have been extensively studied in the literature. However, only few studies disaggregate deferred tax items to jointly explore political implications and aspects of corporate behavior around such reforms. Greece's recent financial crisis and economic recession provides an intriguing setting for examining possible incentives and consequences of substantial tax rate changes, such as the 6% increase imposed by the Greek Government in year 2013. Results reveal a totally different picture between financial and non

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Handayani, Nia. "Cost-Benefit Analysis of Carbon Tax Policies for the Automotive Industry." Golden Ratio of Taxation Studies 4, no. 2 (2024): 103–13. http://dx.doi.org/10.52970/grts.v4i2.616.

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This study examines the implications of carbon tax policies on the automotive industry, aiming to provide insights into environmental, economic, and social aspects. Employing a qualitative research approach, a comprehensive literature review synthesizes existing studies on carbon taxation and its relevance to the automotive sector. The research design involves systematically identifying and analyzing scholarly articles, policy reports, and industry publications. Thematic analysis is conducted to extract key findings regarding the effectiveness of carbon tax policies, their impact on emissions

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Alla, Sokolovska. "Methodological approaches to estimating the use of tax benefits and the practice of their application." Economy and forecasting 2021, no. 2 (2021): 27–44. http://dx.doi.org/10.15407/econforecast2021.02.027.

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Tax benefits, considering their consequences for the economy and the budget system, are the most controversial element of any tax. Therefore, policy decisions on the introduction of new, continued use or abolition of existing tax benefits should be based on reliable information about their expected or actual effectiveness and efficiency. The purpose of this article is to define methodological approaches to assessing the use of tax benefits as a prerequisite for improving the soundness of tax policy and effectiveness of public administration of the financial system. The article, based on the an

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Sokolovska, Alla. "METHODOLOGICAL APPROACHES TO ESTIMATING THE USE OF TAX BENEFITS AND THE PRACTICE OF THEIR APPLICATION." Ekonomìka ì prognozuvannâ 2021, no. 2 (2021): 32–51. http://dx.doi.org/10.15407/eip2021.02.032.

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Tax benefits, considering their consequences for the economy and the budget system, are the most controversial element of any tax. Therefore, policy decisions on the introduction of new, continued use or abolition of existing tax benefits should be based on reliable information about their expected or actual effectiveness and efficiency. The purpose of this article is to define methodological approaches to assessing the use of tax benefits as a prerequisite for improving the soundness of tax policy and effectiveness of public administration of the financial system. The article, based on the an

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Nabilah Adyana. "Penerapan Pajak Karbon di Indonesia: Kajian Ekonomi, Politik, Dan Sosial." OPTIMAL Jurnal Ekonomi dan Manajemen 4, no. 1 (2023): 11–21. http://dx.doi.org/10.55606/optimal.v4i1.2552.

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Climate change poses one of the most urgent global challenges, primarily driven by the increase in greenhouse gas (GHG) emissions, notably carbon dioxide (CO2). Indonesia, as a significant emitter of GHGs, faces severe consequences from climate change. The implementation of a carbon tax emerges as a strategic solution to curb emissions and support global climate mitigation efforts. Economically, the prospects of carbon taxation in Indonesia are promising, with the potential tax revenue acting as a crucial income source and providing financial incentives for transitioning to a low-carbon econom

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Hafurova, Olena, Volodymyr Yermolenko, and Tamara Novak. "THE ECONOMIC AND LEGAL NATURE OF THE MINIMUM TAX LIABILITY." Baltic Journal of Economic Studies 10, no. 3 (2024): 111–18. http://dx.doi.org/10.30525/2256-0742/2024-10-3-111-118.

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The relevance of the study of the economic and legal nature of the minimum tax liability is due to several factors. Firstly, being relatively new for Ukraine, this type of tax has not yet been sufficiently studied by scholars. Secondly, due to the specifics of the object of taxation, the introduction of the minimum tax liability significantly affects the taxation of farmers – owners of agricultural land and land users, producers of agricultural products, who are among the most vulnerable segments of the population. Thirdly, such a reform of the tax burden on business entities in agriculture, a

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Khaydarova Shakhlo and Ismailova Nilufar. "ASSESSING THE IMPACT OF FOREIGN DIRECT INVESTMENT ON UZBEKISTAN'S ECONOMIC DEVELOPMENT: AN EMPIRICAL ANALYSIS (2004–2023)." International Journal of Economics and Innovative Technologies 13, no. 1 (2025): 51–64. https://doi.org/10.55439/eit/vol13_iss1/631.

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This study aims to empirically examine the short-term and long-term relationships of factors influencing the economic development of the Republic of Uzbekistan. The focus is on analyzing both the positive and negative aspects of foreign direct investment (FDI) in Uzbekistan's economy. To achieve this objective, factors related to the country's economic potential and traditional economy from 2004 to 2023 were selected for analysis. A quantitative research approach was employed, utilizing econometric modeling techniques. Specifically, Ordinary Least Squares (OLS) and Vector Autoregression (VAR)

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Kozlovski, Eugene, and Umar Bawah. "A financial decision support framework for the appraisal of renewable energy infrastructures in developing economies." International Journal of Energy Sector Management 9, no. 2 (2015): 176–203. http://dx.doi.org/10.1108/ijesm-03-2014-0008.

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Purpose – The paper aims to report on an integrated techno-economic framework for the performance analysis of energy production based on the renewable energy resources (RERs). Whilst the majority of existing studies have focussed on technical aspects of RER modelling, the proposed framework incorporates financial assessment into the process of appraising the alternatives of hydropower, wind energy and solar energy infrastructures. An approach to the optimal choice of RER deployment for a specific developing region is formulated and applied to Ghana. Design/methodology/approach – A model compri

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