Optimization of cold chain distribution path of fresh agricultural products under carbon tax mechanism: A case study in China

According to the problem of large amount of carbon emissions during the cold chain distribution process, a cold chain distribution route optimization method for fresh agricultural products under the carbon tax mechanism was proposed. Firstly, with the goal of minimizing carbon emission cost and comprehensive cost, quantitative analysis of carbon tax mechanism is introduced, considering the demand quantity, demand time and unloading time constraints, a mathematical model of the problem is established. In addition, an improved quantum bacterial foraging optimization algorithm is put forward, which uses the bacterial optimization algorithm information update strategy to maintain group memory, and uses the carbon tax cost as the decision variable of the improved algorithm. Through experimental simulation, comparative analysis of the shortest distribution path, uninitialized pheromone bacterial foraging optimization algorithm and quantum bacterial foraging optimization algorithm on the last selected study model, the method proposed in this thesis can effectively optimize the distribution path, reduce carbon tax cost and comprehensive cost.

APPLICATION OF TAX PRIORITIES IN MANAGEMENT ACCOUNTING

In the process of studying the methodological approaches used in assessing the tax burden, it was concluded that it is advisable to use a comprehensive assessment of tax costs in their relationship with tax-dependent places of expenditure, cost centers and responsibilities that cause tax liabilities, and this allows us to expand the cognitive value of the analysis of the profitability of different species. The lack of direct interdependence of the tax burden of enterprises as economic entities with the objects of management accounting in the accounting system leads to the inability to analyze the level and optimize the amount of tax expenditures. In this regard, the identification and justification of the principles of selection in the management accounting of objects of responsibility for tax costs that arise, allows to increase the informativeness of management accounting for these costs and establish the relationship between specific taxes and centers of responsibility for tax base formation. The article highlights the peculiarities of the formation of information on tax expenditures, which make it possible to model the accounting mechanism for the tax burden in the management accounting system. Selected accounting and analytical indicators that directly or indirectly affect the amount of tax payments and are interrelated with the functional responsibility of managers at different levels. The peculiarities of the distribution of tax expenses between the objects of management accounting are revealed, in which each of the objects of management is the object of accounting and assumes part of the tax cost. A typical mechanism for obtaining accounting data for managing tax expenditures from financial accounting data using accounting methods is considered. The study of management accounting methods in relation to the tax burden of the enterprise has influenced the search for new forms of evaluation of the results of accounting for tax expenditures in order to apply them in the analysis of tax costs. The existence of interrelation between accounting entries, which reflect the accrual of taxes in financial accounting, with the analytical features of management tax accounting. As a result of the use of accounts and double entry, the information resource obtained on the basis of primary documents is sent to an independent system of administrative accounts.

Personal Tax Planning: Pack Your Suitcase! The Baggage of Canada's Departure Tax

Canadians who choose to cease their residence in Canada and relocate outside the country may not be aware that their departure can come at a high tax cost. Leaving Canada can give rise to an unexpected and hefty tax bill because Canada imposes a departure tax on individuals who give up their Canadian residence. Relocating Canadians who hold certain assets may be deemed to have sold those assets, at fair market value, at the time of departure. This can give rise to tax even though the assets may not actually have been disposed of. In this article, the authors break through the complexities of Canada's departure tax regime by providing a comprehensive overview of the rules, highlighting key administrative considerations, and identifying planning opportunities to minimize Canada's exit tax.

Discounted Cash Flow Methods in Lease versus Purchase Analysis—A Technical Note

The earlier framework uses the before-tax cost of debt as the discount rate in valuation of lease contracts for the reason that such framework explicitly includes the interest tax credits as a component of each period’s cash flows. The short-cut or modern standard textbook approaches use after-tax cost of debt as the discount rate for the reason that it ignores the interest tax credits. Some existing literatures state the two approaches are equivalent without exploring the reasons analytically. This note provides a mathematical demonstration showing, the two approaches are not equivalent accompanied by numerical examples.

Managerial Ability and Tax Planning: Trade-Off between Tax and Nontax Costs

This study aims to investigate the effects of managerial ability (MA) on the trade-off between tax and nontax costs in the sustainability perspectives of firms. An effective tax planning for corporate sustainability is to consider tax and financial reporting costs at the same time and find the optimal cost balance that exists between these two costs. MA is measured by the data envelopment analysis (DEA) frontier and Tobit regression model. DEA frontier methods can be measured by capturing the changes in market value, excluding the characteristics of firms, which are beyond management control. The interest variables of this study are tax costs, nontax costs, and the trade-off between them. This study has three main findings. First, a significantly positive relationship exists between MA and the tax cost variable. Second, a significantly negative relationship exists between MA and the nontax cost variable. Third, MA has a negative relation with the trade-off between tax and nontax costs. Therefore, this study is the first to analyze the relationship between MA and the trade-off between tax and nontax costs. This study implies that a manager should consider the trade-off between tax and nontax costs to improve the firm’s value as MA is reflected by tax and financial reporting simultaneously.

Firm-Specific Currency Exposure, Repatriation, and the Market Value of Repatriation Taxes

ABSTRACT As the U.S. dollar (USD) strengthens relative to foreign currencies, the USD value of foreign subsidiary-to-parent dividends decreases, and the foreign tax credit remains anchored at a blended rate. During periods of USD strength, this asymmetry lowers the effective tax cost of repatriation at the cost of a lower after-tax dividend to the U.S. parent. This paper develops a firm-specific measure of currency exposure and provides evidence that repatriation likelihood increases during periods of firm-specific USD strength. We show that investors place a premium on repatriation costs when the USD strengthens against a firm-specific basket of currencies for repatriating firms. This premium implies that investors value the benefit of a lower effective tax cost of repatriation more than the potential cost of a lower after-tax dividend available to the U.S. parent. These results appear concentrated in firms with high levels of foreign cash and firms susceptible to earnings fixation.

BRAZILIAN INNOVATION TAX POLICY AND INTERNATIONAL INVESTMENT: EVIDENCE FROM UNITED STATES MULTINATIONALS AND INTERNATIONAL PATENT APPLICATIONS

In the last decades, multinational enterprises (MNEs) have increasedtheir internationalization levels of innovation activities. Brazil has benefited fromsuch changes and received increasing investment from MNEs. In 2005, the federalgovernment approved new tax incentives (Law 11,196/05) to foster business innovationin the country by reducing the tax cost of research and development (R&D) activities.This paper investigates whether these tax breaks have attracted ‘footloose R&D’,diverting international investment from other economies. After a literature reviewon locational factors for R&D attraction and an analysis of the Brazilian case, aneconometric model is presented, using data on R&D investment by U.S. MNEs andpriority patent applications. No evidence that Brazilian tax incentives have attractedinternational R&D from alternative host countries is found. This result is in accordancewith previous research suggesting international R&D performed in Brazil is mainlyadaptive and support-oriented and, for this reason, tax incentives are not a primaryattraction factor. It also suggests that claims that international fiscal competition lead toa zero-sum game may be unfounded for the Brazilian case.

ANALISIS KELAYAKAN USAHATANI UBI JALAR (Ipomoea batatas L.) VARIETAS CILEMBU DI DESA KEPUNDUNG KECAMATAN REBAN KABUPATEN BATANG

This Research aims to know the revenue level, and the feasibility level of Cilembu Varieties Sweet Potato Farming in terms of BEP and R/C. The basic method used is descriptive. Determination of location sample is done purposively. The data used are primary and secondary data. The data was collected by interview, recording and observation. The respondents in this study were 25 farmers. Based on research the total cost is Rp.1,423,483/planting season (for 0.1-0.15 ha land area), Rp.2,761,542/planting season (for 0.2-0.25 ha land area) and Rp.6,278,958/planting season (for 0.3–0.5 ha). Total costs consist of equipment depreciation costs, tax cost, tractor cost of fertilizer costs, pesticide costs, female labor costs, male labor costs, transport cost and sack costs. While revenue is Rp.1,535.000/planting season (for 0.1–0.15 ha), Rp.3,768,571/planting season (for 0.2–0.25 ha), Rp.8,666,667 planting season (for 0.3-0.5 ha). Based on the calculation, it is known that the average return sweet potato farm is Rp.111,518/planting season (for 0,1–0,15 ha), Rp.1,007,030/planting season (for 0.2–0.25 ha) and Rp.2,387,708/planting season (for 0.3–0.5 ha). BEP value of production quantity is equal to 1,311 kg/planting season (for 0.1–0.15 ha), 2,099 kg/planting season (for 0,2–0,25 ha) and 6,279 kg/planting season (for 0.3– 0.5 ha. While Break Even Point on price is Rp.1,079/kg (for 0.1–0.15 ha), Rp.1,179/kg (for 0.2–0.5 ha) and Rp.752/kg (for 0.3–0.5 ha). Based on the analysis of the R/C with a value of 1.07 for land area 0.1-0.5 ha, 1.36 for 0.2-0.25 ha land area and 0.38 for 0.3-0.5 ha.Keywords: Sweet Potato, Revenue, Return, BEP, R/C