Results 41 to 50 of about 2,568 (239)

DISADVANTAGES OF THE SYSTEM OF TAXATION OF SUBSOIL USE AND WAYS TO IMPROVE IT

open access: yesВестник университета, 2016
The article discusses the main taxes payable by subsoil users today. This export customs duties on oil and gas and the tax on mineral extraction. The main drawback of the tax on extraction of minerals is a flat scale of its use that are subject to the ...
S. Mamaev
doaj  

Cross‐Sectoral AI Integration Is Essential to Tackling Food Waste and Food Insecurity: A Roadmap for Developing Resilient Food Systems

open access: yesAdvanced Intelligent Systems, EarlyView.
As food insecurity and global food demands surge, artificial intelligence (AI)‐based technologies offer promising opportunities to reduce food loss and waste. In this perspective, current AI adoption across the food supply chain is assessed using various academic, industry, and policy sources.
Akansha Prasad   +5 more
wiley   +1 more source

DISADVANTAGES OF THE SYSTEM OF TAXATION OF SUBSOIL USE AND WAYS TO IMPROVE IT

open access: yesВестник университета, 2019
The article discusses the main taxes payable by subsoil users today. This export customs duties on oil and gas and the tax on mineral extraction. The main drawback of the tax on extraction of minerals is a flat scale of its use that are subject to the ...
S. Mamaev
doaj  

Food inflation pass‐through from agricultural imports in a small open economy

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract This paper develops a new framework for quantifying cost pass‐through in a small open economy by estimating firm‐level markup responses to agricultural import price shocks. We show theoretically that markup adjustments depend on firms' reliance on imported inputs and demand curvature, generating heterogeneous inflationary effects across firm ...
Minseong Kang, Seungki Lee
wiley   +1 more source

Preferential trading in agriculture: New insights from a structural gravity analysis and machine learning

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Preferential trade agreements (PTAs) contain various non‐tariff provisions, yet identifying their trade effects remains challenging because these commitments are high‐dimensional and strongly correlated within agreements. We estimated a theory‐consistent structural gravity model with domestic flows for 26 agricultural subsectors over 1988–2017
Dongin Kim, Sandro Steinbach
wiley   +1 more source

Risk management externalities in agrifood supply chains

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Firms may under‐ or over‐invest in risk management from the social planner's perspective, resulting in a negative externality on other economic agents in the supply chain. The externality of risk management is particularly relevant for agrifood supply chains, which frequently experience disruptions and play a primary role in preventing major ...
Jeffrey Hadachek, Meilin Ma
wiley   +1 more source

Customs Duties and Indirect Taxation

open access: yes
This article outlines the main findings of the author’s doctoral thesis on the fiscal nature of customs duties, which was awarded the International Fiscal Association’s 2026 Mitchell B. Carroll Prize.
Vincent Doix
core   +1 more source

Owning Home, Finding Belonging: Relational Meanings of Homeownership for Migrant Healthcare Workers in Australia

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Migrant healthcare workers in Australia find themselves at the centre of three intersecting concerns, often presented as ‘crises’ in contemporary discourse: the ‘care crisis’, the ‘housing crisis’ and the ‘migration crisis.’ Yet their own perspectives on these issues are rarely foregrounded. This paper explores the role of homeownership in the
Leah Williams Veazey
wiley   +1 more source

TAXATION AND SOCIAL SERVICES: EVIDENCE FROM NIGERIA

open access: yesGusau Journal of Accounting and Finance, 2022
This study econometrically examined taxation effect on social services in which how taxation incomes finance education services were investigated. Data were collected from FIRS bulletin and CBN statistical bulletin covering 1981 to 2020.
ADEGBITE   +2 more
doaj  

Software and Customs Valuation [PDF]

open access: yes, 2021
In this digitalized world, an increasing number of products do not function to the best of their ability if there is no (control) software installed on these products.
Schippers, Martijn L.   +1 more
core   +1 more source

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