TAXATION IN THE HIGH SEAS: A COMPARATIVE STUDY OF TONNAGE TAX POLICIES

The global shipping industry has seen shifts in flag registrations as vessels move across different jurisdictions, prompting a need for innovative policies to prevent fleet decline. Tonnage tax has emerged as a significant approach in countries like Greece, Denmark, Norway, and the USA to address this challenge. Tonnage tax, in the context of this study, involves calculating taxes based on

Authors: Zainab August Idris , Khadijah Ismail Ahmad
Pages: 35-50
AUDIT PRICING IN CAMEROON: FACTORS INFLUENCING AUDIT FEES

This study delves into the intricate dynamics of external audit fees, a subject of profound interest to both companies and auditors. While companies aspire for cost-effective audits, audit firms seek to maximize their service charges. The determination of audit fees holds significance for national and international professional bodies as it sets the foundation for fee structures. Simunic's

Authors: Michael Fossung Ngwa
Pages: 1-15
A DELICATE BALANCE: ASSESSING TARIFFS AND THEIR INFLUENCE ON FOREIGN DIRECT INVESTMENTS

In the global economic landscape, foreign direct investments (FDI) play a pivotal role in shaping market entries and financial advantages. These investments often hinge on factors such as favorable taxation, affordable labor, and production costs, which can attract global players (Beck and Chaves, 2011). Nevertheless, the interplay of foreign investments with governments extends to the realm

Authors: John A. Smith
Pages: 51-57
NAVIGATING THE AMBIGUITY: A FRESH LOOK AT RISK AND UNCERTAINTY

Decision making is an integral part of human existence, and the assessment of risk and uncertainty plays a pivotal role in this process. This paper aims to elucidate the subtle distinctions among various related terms, with a primary focus on risk, which directly influences financial and managerial decisions. It is essential to recognize that while some decisions may entail a high degree of

Authors: Sarah Elizabeth Thompson
Pages: 16-34
ANALYZING EXCHANGE RATE VOLATILITY IN SUDAN: THE ROLE OF EXCHANGE RATE SYSTEMS

Exchange rates play a pivotal role in the global economy, measuring the value of one nation's currency against others. This valuation varies based on the exchange rate system in place. Fixed exchange rates are set by monetary authorities, while floating rates are determined by market forces of supply and demand. The significance of exchange rates is widely debated in the literature, primarily

Authors: Sarah Ahmed Osman
Pages: 58-84