Academic Journal of Business & Management,
Год журнала:
2023,
Номер
5(21)
Опубликована: Янв. 1, 2023
Strengthen
the
dominant
position
of
scientific
and
technological
innovation
enterprises,
give
play
to
leading
supporting
role
key
create
a
good
environment
conducive
growth
small
medium-sized
promote
deep
integration
capital
chain
talent
in
industrial
chain.
High-tech
enterprises
are
main
force
high-quality
development.
China
has
issued
series
preferential
tax
policies
support
encourage
development
high-tech
enterprises.
However,
there
still
some
areas
that
need
be
improved
optimized
formulation,
implementation
practical
application
tax-related
China.
This
paper
mainly
analyzes
existing
problems
from
three
dimensions:
corporate
income
tax,
personal
value-added
puts
forward
suggestions
opinions,
with
view
realizing
more
rational
for
Advances in public policy and administration (APPA) book series,
Год журнала:
2023,
Номер
unknown, С. 241 - 264
Опубликована: Авг. 10, 2023
It
is
a
well-known
fact
that
the
automotive
sector
plays
key
role
in
country's
socio-economic
development,
due
to
large
contribution
of
vehicles
greenhouse
gas
emissions
(GHG).
Alternatives
such
as
car-sharing,
public
transport,
cycling,
transition
electric
vehicles,
or
walking
can
help
reduce
emissions.
Therefore,
it
becomes
where
environmental
regulation
should
be
demanded.
This
research
aims
contribute
tax
literature
by
extending
previous
studies
on
corporate
taxation
evaluating
green
incentives
an
effective
measure.
Considering
taxis
important
part
urban
transport
systems,
authors
set
out
investigate
Portuguese
taxi
companies
have
taken
advantage
for
less
environmentally
polluting
vehicles.
The
conclude
income
level,
economic
profit,
and
number
employees,
are
determining
factors
these
firms
‘access
under
study.
Advances in public policy and administration (APPA) book series,
Год журнала:
2024,
Номер
unknown, С. 31 - 68
Опубликована: Окт. 18, 2024
The
urgent
need
to
transform
buildings
into
sustainable
energy-efficient
spaces
is
driven
by
the
environmental
impact
of
construction
activities.
This
study
examine
tax
incentives
on
urban
rehabilitation
among
Portuguese
companies
using
data
from
Tax
Authority
Portal
(2015-2022)
and
Sabi
Database.
Employing
SPSS
for
descriptive
analysis
Pearson
correlation,
authors
indicators,
including
Municipal
Property
Tax,
Transfer
energy
consumption,
greenhouse
gas
emissions,
municipal
expenditures.
findings
reveal
significant
positive
correlations
between
incentives,
higher
reconstruction
rates,
increased
However,
these
also
correlate
with
consumption
GHG
highlighting
stricter
criteria
in
policies.
offers
valuable
insights
policymakers
enhancing
development
through
effective
incentives.
Finance and Credit,
Год журнала:
2023,
Номер
29(7), С. 1574 - 1594
Опубликована: Июль 31, 2023
Subject.
This
article
discusses
legislative
innovations
and
taxation
measures
aimed
at
stimulating
the
formation
of
a
neo-industrial
model
economic
development
in
Russia.
Objectives.
The
aims
to
identify
characterize
current
trends
tax
incentives
for
Methods.
For
study,
I
used
general
scientific
research
methods,
methods
analysis.
Results.
defines
incentives,
both
system-wide
sectoral,
adopted
support
business
stimulate
Russia
context
geopolitical
geo-economic
turbulence.
also
describes
development.
Conclusions
Relevance.
It
is
necessary
eliminate
legal
administrative
barriers
application
existing
benefits
introduction
innovative
tested
developed
countries.
results
obtained
can
be
decision-making
on
further
improvement
incentive
mechanism
Academic Journal of Business & Management,
Год журнала:
2023,
Номер
5(21)
Опубликована: Янв. 1, 2023
Strengthen
the
dominant
position
of
scientific
and
technological
innovation
enterprises,
give
play
to
leading
supporting
role
key
create
a
good
environment
conducive
growth
small
medium-sized
promote
deep
integration
capital
chain
talent
in
industrial
chain.
High-tech
enterprises
are
main
force
high-quality
development.
China
has
issued
series
preferential
tax
policies
support
encourage
development
high-tech
enterprises.
However,
there
still
some
areas
that
need
be
improved
optimized
formulation,
implementation
practical
application
tax-related
China.
This
paper
mainly
analyzes
existing
problems
from
three
dimensions:
corporate
income
tax,
personal
value-added
puts
forward
suggestions
opinions,
with
view
realizing
more
rational
for