Search results for " taxes"
showing 10 items of 40 documents
Green taxes, quotas and equality : preserving social justice whilst averting climate change
2016
The need for green fiscal reform is urgent in the face of climate change. Some oppose it, however, arguing that such reforms disproportionately burden poorer individuals whose emissions are far smaller than those of wealthier individuals. Defusing these criticisms, this paper argues that this is not an inevitable feature of green fiscal reform. We should adopt a more scientific attitude not only towards climate change but towards testing fiscal proposals to mitigate it, and avoid dividing, with rushed assumptions, responsible voters who care about both equality and climate change.
CREATION OF INNOVATIVE APPROACH FOR STUDY OF THE NATIONAL FISCAL SPACE
2017
The choice and topicality of the theme is substantiated by the fact that a sustainable development of a country is affected by the policy implemented by the government. One of its main parts is the fiscal or budget policy which means the formation of the necessary funds of the revenues and expenditures to ensure the functioning of the government. Accordingly, the concept of fiscal space has been activated which is closely connected with the implementation of the instruments of fiscal policy (taxes, government expenditures, government debt). The aim of the research is to create an innovative approach to the investigation of the creation of the state fiscal space applying the simulation metho…
La dimensione europea dell’ambiente e della fiscalità ambientale – L’applicazione della disciplina sul divieto di aiuti di Stato in materia ambientale
2018
Anche le agevolazioni fiscali in materia ambientale soggiaciono ai limiti derivanti dal divieto di aiuti di Stato sancito nel diritto dell'Unione europea. Ai fini della loro liceità devono, pertanto, essere previamente notificati dagli Stati membri alla Commissione europea. In relazione alla loro compatibilità col diritto europeo devono, invece, non essere selettive e non devono incidere sulle dinamiche di libera concorrenza tra gli operatori economici, sulla base dei criteri e degli standard dettati dalla Commissione europea, anche attraverso strumenti di soft law.
SMALL BUSINESS SUPPORT POLICY IN LATVIA
2016
Economic growth is the important factor for improving competitiveness and to ensure the availability of financial resources at all stages of business development. The authors explore European Union activities to promote the development of small and medium enterprises, the Latvian business environment, the regulatory framework, the accounting regulatory framework for small and medium enterprises. The research study included an assessment of the business environment in the international context for the years 2010 – 2016, national support programmes providing financial resources, their availability and tax policy guidelines for small and medium enterprises. The research study results are summa…
Profit Margin Ratio, Markup, Profit Margin Per Unit, Economic Profit, and Profitability as Objectives for the Firm: An Economic Point-of-View
2015
We study five operational objectives for the firm: three marketing objectives (maximizing profit-margin ratio, maximizing markup, and maximizing profit-margin-per-unit), and two financial objective (maximizing economic profit (i.e., EVA) and maximizing profitability), as alternatives to the scholarly objective of maximizing profit. We prove that (i) Sales are lowest for profit-margin-per-unit, intermediate for profit-margin ratio and markup, and highest for profit maximization. Input consumption, including labor, is lower. Prices are in the reverse order. In terms of profit, profit-margin ratio, markup, and profit-margin-per-unit are necessarily less efficient than the classical profit maxi…
Anàlisi de la mortalitat a Espanya durant el període 2000-2016
2018
Anàlisi descriptiva de la mortalitat a Espanya durant el període 2000-2016. Per cada un dels anys del període es presenten el model de mortalitat, el model d'anys potencials de vida perduts suposant que la mortalitat entre 1 i 79 anys és evitable i el model d'anys potencials de vida perduts suposant que la mortalitat entre 1 i 69 anys és evitable. Es completa l’anàlisi amb l'evolució de la mortalitat de les principals causes de defunció durant el període. En l’evolució de la mortalitat s’han inclòs totes les causes que es reflecteixen als models de mortalitat i d’anys potencials de vida perduts dels anys 2000 i 2016, ordenant les causes d’acord al nombre de defuncions observades l’any 2000.
Why farmers consider pesticides the ultimate in crop protection: economic and behavioral insights
2018
International audience; The observed dependence of current crop production on chemical crop protection is largely due to economic and technological factors. High yield and specialized cropping systems require high crop protection levels and pesticides allow achieving such protection levels at reasonable (private) costs. The main aim of this article is to show that behavioral factors may reinforce the effects of these economic and technological factors on farmers considering pesticides the ultimate in crop protection. Choice mechanisms described by K?szegi and Rabin (2007) imply that individual attitudes toward a given risk are endogenous in the sense that they depend on the best available m…
Administrative Capacity as a Constraint to Fiscal Decentralization. The Case of Romania and Poland
2020
This paper considers the problem of administrative capacity as one of the main requirements that the accession countries seeking EU membership had to meet, and as a prerequisite to the decentralization of their public sectors and public finances. The selected decentralization problems are analyzed using the cases of two countries: Romania and Poland. The results of a theoretical and practical evaluation of administrative capacity as a likely obstacle to fiscal decentralization are presented taking account of the different levels of decentralization in Poland and Romania. A comparative analysis of Romania and Poland shows that administrative capacity can be a constraint for fiscal decentrali…
L'incidence de la fiscalité sur l'évolution des structures d'endettement des entreprises françaises
2003
The principal purpose of this paper is to determine the incidence of the corporate income taxes which explains directly or indirectly (with an incidence on the traditional variables of the determination of capital structures) the global evolution of capital structures of french firms over the period 1988 and 1998. We provide too the possible reason which justifies why some firms have an evolution of capital structure in the opposite direction or in attenuated way in comparison with the general tendency.
Responsible Investment: Taxes and Paradoxes
2017
Abstract Taxes have become an issue of corporate social responsibility (CSR), but the role of taxation is to some extent an ambiguous and controversial issue in the CSR framework. Similarly, another unclear question is what role investors who are committed to sustainable and responsible investment (SRI) see taxes as having on their environmental, social, and governance (ESG) agenda. Corporate taxes have an inverse relationship with the return of the investors: taxes paid directly affect what is left on the bottom line, reducing the return of investors. However, investors are now more aware of tax-related risks, which can include different forms of reputation risk. Corporate tax planning may…