|
|
|
Robert Martin Hull
We extend the performance comparison study of nonprofits (NPs) and pass-throughs by examining large NPs and large C corporations (CCs). Unlike that study, we also examine performance outcomes under two different tax shield policies. We use the Capital St...
ver más
|
|
|
|
|
|
|
Natalia Chekh, Ivan Vinnyk
Pág. 124 - 129
The subject of this study is the tools used by the state that create the regulatory environment for business activities in Ukraine. The goal of the article is to analyse the regulatory environment of Ukrainian enterprises, to reveal the conditions in whi...
ver más
|
|
|
|
|
|
|
Brindusa Tudose,Constantin Strapuc
In the last decades, tax fraud has grown, being catalogued as a serious impediment in the way of economic development. The paper aims to make contributions on two levels: a) Theoretical level - by synthesis methodologies for estimating tax fraud and b) E...
ver más
|
|
|
|
|
|
|
Anastasiya A. Sozinova,Evgenia V. Zhelnina,Victoria V. Prokhorova,Maria V. Zelinskaya,Irina N. Putilina
Pág. 52 - 56
The article investigates the activity of enterprise structures in the conditions of the external environment, which includes both the legislative provision, as well as the macroeconomic situation. In particular, the Corporation, in its current activities...
ver más
|
|
|
|
|
|
|
Leonard C. Willemse
AbstractAccording to National Treasury?s Explanatory Memorandum on the Revenue Laws Amendment Bill, 2008, small businesses in South Africa are instrumental in the growth of the South African economy as they are a source of job creation and a counter to p...
ver más
|
|
|
|
|
|
|
Monique O. Durant
This paper presents a tax case simulating a real-world experience whereby a single member limited liability company that is currently classified as a disregarded entity, takes on a second owner. By default the entity will be classified as a partnership; ...
ver más
|
|
|
|
|
|
|
Eden S. Blair, Tanya M. Marcum, Fred F. Fry
Pág. 23 - 41
The LLC is increasingly the ownership form of choice by nascent small business owners as it has some advantages over corporations and sole proprietorships and partnerships. Despite its advantages, some states have higher filing fees for LLCs than for cor...
ver más
|
|
|
|
|
|
|
Giles T. Hertz, Fred Beasley, Rebecca J. White
Pág. 81 - 102
Entrepreneurs often make decisions about the legal structure of their new business without fully considering the effect of the decision on other strategically important concerns. The question of whether the new venture should be formed as a sole propriet...
ver más
|
|
|
|