Results 71 to 80 of about 733,071 (294)
Tax reforms - taxes without tax laws [PDF]
, 2009 This paper suggests a new tax system without tax laws, tax collection departments and tax enforcement agencies.This new tax system will be without present system’s all Direct and Indirect taxes accompanied by tax laws, tax exemptions, multiple tax ...
Varma, Vijaya Krushna Varma
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Agribusiness, EarlyView.ABSTRACT While ESG (environmental, social, and governance) is emphasized among listed companies for their stakeholders and ESG disclosures, ESG engagement among unlisted companies has been rarely examined due to data limitations. This is particularly problematic for the agri‐food industry that has significant impacts on the environment and consists ...
Ying Wang, Satoru Shimokawa
wiley +1 more source
An Econometric Approach on Shadow economy in European countries [PDF]
Annals of the University of Oradea: Economic Science, 2019 The present article investigates the relationship between shadow economy as a percentage of GDP, direct and indirect taxes, taxes centralized by the government, personal and corporate income taxes, value added taxes.
PETRIC Nicolae
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Agribusiness, EarlyView.ABSTRACT This study examines food price inflation rate convergence among EU27 Member States from 2005 to 2024, focusing on structural breaks, external shocks, and regional disparities. Using panel unit root tests and club convergence analysis, the findings reveal no overall convergence but identify multiple convergence clubs.
Tibor Bareith, Imre Fertő
wiley +1 more source
América Latina en la Historia Económica, 2012 El artículo analiza la introducción de la contribución directa general y extraordinaria en Nueva España en 1813, como muestra de una de las tantas iniciativas que adoptó el régimen virreinal en aras de allegarse recursos para combatir a la insurgencia ...
Ernest Sánchez Santiró
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LABOUR TAXATION IN THE EUROPEAN UNION [PDF]
This article proposes an analysis, which we consider extremely useful in the current economic context, of the evolution of labour income fiscality, more precisely, the effect of the public debt growth on the tax wedge for the labour income.
Kulcsar Edina +2 more
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Farmers’ Protests in Germany: Media Coverage and Types of Bias
Agribusiness, EarlyView.ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley +1 more source
Income tax revenues as a factor in the size of the budget deficit [PDF]
Trendovi u PoslovanjuIf we start from the generally accepted definition of the budget that it represents a set of all planned income and expenses of an individual, company or state for a period of one year, we come to the conclusion that the amount of the budget itself ...
Janković Gordan, Golubović Miloš
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Tax policy and foreign direct investment [PDF]
Journal of Public Economics, 1985 Abstract This paper examines the implications of the ‘residence’ approach to taxing foreign source income such as employed by the United States. It is argued that, because the repatriation of earnings to the home country investor and not the earnings themselves are typically the source of tax liability, the foreign source income tax should affect ...
openaire +1 more source
Indirect taxation in the European Union [PDF]
Indirect taxes are levied on the production and consumption of goods and services. They influence the retail price, and hence affect patterns of trade and consumption. Indirect taxes are ultimately paid by the final consumer.
Ene, Sebastian, Micuda, Dan
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