Results 41 to 50 of about 149,633 (329)

A Proposed Pathway Towards Future Reform of New Zealand’s De Minimis Threshold [PDF]

open access: yes, 2013
Imports into New Zealand are tax-free if the duty and GST payable is less than $60. This has resulted in an effective value threshold of between $226 and $399, significantly higher than many of our trading partners.
Daglish, Toby   +4 more
core   +1 more source

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

open access: yesAgribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

Who pays the taxes? [PDF]

open access: yes
The European Union is legally entitled to the revenue from (1) agricultural and sugar levies, (2) customs duties, (3) a 1 percent rate on each Member States' value added tax base, and (4) a resource on the basis of GNP.
A. Manresa   +6 more
core   +3 more sources

Malaysian indirect tax administration system: an analysis of efficiency and taxpayers' perceptions [PDF]

open access: yes, 2005
This study examines the level of efficiency of the indirect taxes administration system. The level of efficiency was analysed through the trends of the cost-revenue ratio; and revenue detected-collected ratio. Further investigation was carried out to see
Mansor, Muzainah   +2 more
core  

The Role of Coordination Mechanisms and Transaction Costs Promoting Sustainability Performance in Agri‐Food Supply Chains: Evidence From Ecuador

open access: yesAgribusiness, EarlyView.
ABSTRACT Social tensions and resource depletion pose significant challenges to the agri‐food sector, highlighting the need for coordinated strategies to ensure sustainability in supply chains. Despite its critical importance, the relationship between coordination mechanisms and sustainability performance remains underexplored.
Carlos Moreno‐Miranda, Liesbeth Dries
wiley   +1 more source

Are the EU Member States Ready for the New Union Customs Code: Emerging Legal Issues On the National Level

open access: yesEconomics and Culture, 2017
In 2016, the European Union has launched a new and ambitious project for the future regulation of international trade in the European Union and the rules of its taxation: since the 1 May 2016, the new Union Customs Code (UCC) has entered into force.
Valantiejus Gediminas
doaj   +1 more source

CUSTOMS PAYMENTS: TRENDS IN THE DEVELOPMENT OF CUSTOMS ADMINISTRATION IN RUSSIA IN THE FRAMEWORK OF THE EURASIAN CUSTOMS UNION (EACU)

open access: yesФинансы: теория и практика, 2018
The authors put forward and consistently proved the hypothesis that changes in the structure of international trade (the development of electronic commerce, the active implementation of electronic cross-border payments), its legal regulation (the WTO ...
M. A. Ryl’skaya   +2 more
doaj   +1 more source

A survey of the UK tax system [PDF]

open access: yes, 2006
This document provides an overview of the UK tax system, describing how each of the main taxes works and setting their current state into the context of the past 27 ...
Adam, S., Browne, J.
core  

The Impacts of Health and Environmental Information Nudges on Meat Choices: Where Does Goat Meat Fit?

open access: yesAgribusiness, EarlyView.
ABSTRACT Amidst a recent surge in US goat meat imports to meet growing demand, this study contributes to the meat demand literature by examining consumer preferences for goat meat, a relatively healthy and environmentally friendly alternative to other popular meats.
Binod Khanal   +2 more
wiley   +1 more source

Free Zone Incentives in MERCOSUR Countries and WTO Law [PDF]

open access: yes, 2011
Published source: Gabriel Gari, 'Free Zone Incentives in MERCOSUR Countries and WTO Law' (2011) 6 Global Trade and Customs Journal, Issue 5, pp. 223–244 ID: GTCJ2011031This article examines the consistency of the incentives offered by free zone regimes ...
GARI, G
core  

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