Search results for "Taxes"
showing 10 items of 52 documents
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.
Nodokļu sloga ietekme uz uzņēmējdarbības finansēšanas iespējām Latvijā.
2017
Mūsdienu uzņēmējdarbības vide ir piesātināta ar visdažādākajiem likumiem un regulējumiem, kuri ir jāņem vērā ik vienam uzņēmējam veidojot un attīstot savu uzņēmumu. Visbūtiskākais no tiem ir valsts nodokļu sistēma, kura ne tikai pilda savu fiskālo funkciju ,bet ietver arī regulējošo un sociālo. Šobrīd nodokļu sistēmu Latvijā varētu raksturot kā nestabilu, jo tas mainās salīdzinoši bieži. Pareizi izstrādāta nodokļu politika ir sociāli atbildīgs ekonomisks jautājums, kas var ietekmēt ekonomisko izaugsmi, radīt labvēlīgāku uzņēmējdarbības vidi un veicināt kapitālieguldījumus biznesā, savukārt nepareizi izstrādāta nodokļu politika un pārlieku liels nodokļu slogs , var kavēt uzņēmēju vēlmi attīs…
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…
Latvijas nodokļu sistēmas analīze
2020
Bakalaura darba tēma ir “Latvijas nodokļu sistēmas analīze”. Latvijā spēkā šobrīd ir 14 nodokļu likumi, kuru fiskālā funkcija ir nodrošināt valsts budžeta ienākumus, bet tajā pašā laikā ekonomiskās funkcijas ietvaros jāņem vērā arī tirgus vajadzības un tā dalībnieku intereses. 2018. gada nodokļu reforma Latvijā atnesa virkni izmaiņu, kas skāra katru nodokļu maksātāju Latvijā - ne tikai uzņēmējus, bet arī katru fizisko personu. Bakalaura darba mērķis ir pamatojoties uz teorētisko literatūru izpētīt nodokļu būtību, funkcijas, izprast nodokļu rašanās vēsturi gan pasaulē, gan Latvijā, kā arī apskatīties pašreizējo nodokļu sistēmu un analizēt iedzīvotāju ienākuma nodokļa reformas ietekmi uz vals…
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…
Is There a Correlation Between the Ease of Doing Business Index and the Haven Score?
2019
The importance of FDI is increasing in the last period, due to their impact on economic growth and development, creating new jobs, increasing productivity. So, many countries are trying to implement economic, financial and fiscal rules and procedures to attract as many foreign investors as possible. Gaps and mismatches between different tax systems are followed by multinational companies, in the spirit of erosion of the tax base and the existence of a lower tax burden. By analyzing the rankings regarding taxation and doing business published periodically by international bodies, a series of correlations can be identified between the indicators considered in order to make these rankings to d…