Agribusiness, 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
Taxation of Non – Resident Legal Entities in Romania. Case: Rmms vs. Anaf Brăila
Journal of Legal Studies, 2018 The taxation of non - resident economic entities supposes the establishment of an administrative framework as fair, efficient, effective and comprehensible as possible, fact due to the multifaceted nature of the concept of profits generated by an ...
Dumiter Professor Florin +1 more
doaj +1 more source
Modelling the regional economic impacts of road pricing in an interregional general equilibrium framework [PDF]
In Denmark in recent years there has been a substantial debate both popular and academic concerning the consequences of introducing road pricing - both the regional consequences and whether road pricing gives a double dividend by reducing environmental ...
Bjarne Madsen, Chris Jensen-Butler
core
The Bitter Taste of Brazil's Temporary Import Ban on Robusta Coffee
Agribusiness, EarlyView.ABSTRACT Brazil, a leading Robusta coffee producer and exporter, faced a significant drought in 2016–2017, which drastically reduced production and depleted stocks. Consequently, Brazil temporarily permitted the import of one million 60‐kg bags of Robusta coffee in the spring 2017. An import ban was imposed shortly afterward due to lobbying by domestic
Hanifi Otgun +2 more
wiley +1 more source
The OECD Dispute Resolution System in Tax Controversies
LawsThe article analyses the latest international tax law developments in dispute resolution settlement protocols and the need for effective multilateral solutions to prevent international double taxation.
Marco Greggi, Anna Miotto
doaj +1 more source
CREATIVE ACCOUNTING IN THE ECONOMIC-FINANCIAL SYSTEM – CONVENTIONS FOR THE AVOIDANCE OF DOUBLE TAXATION [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2019 In time, the legislation changes in the accounting domain, taxation areas and not only led to the appearance of some representation methods of the business information that reflect more or less transparent the actual fact of a business entity.
GÎNŢA ANCA IOANA
doaj
Assessing Agricultural Green Total Factor Productivity in Latin America
Agribusiness, EarlyView.ABSTRACT The agricultural sector in Latin America plays a vital role in ensuring food security while impacting the environment. However, there remains a lack of analysis regarding the inputs responsible for pollution within its sub‐technologies. Hence, this article aims to assess agricultural green total factor productivity (TFP) through a novel ...
Tianxiang Li +2 more
wiley +1 more source
The Dual Income Tax System - An Overview [PDF]
Einkommensteuer, Doppelbesteuerung, Verbrauchsteuer, Steuersystem, OECD-Staaten, Income tax, Double taxation, Consumption tax, Tax system, OECD ...
Robin Boadway
core
Agribusiness, EarlyView.ABSTRACT The Cordillera Administrative Region in the Philippines is home to terraced rice embedded in centuries of cultural heritage. However, weak market incentives threaten sustained production, jeopardizing indigenous communities' cultural heritage and the in situ biodiversity of rice genetic resources.
Kofi Britwum, Matty Demont
wiley +1 more source
Benjamin orders and absent, unknown, or dilatory claimants to a trust estate; putting Spanish Fly out of business--Assisted Reproduction Technology in Spain and Mexico; Double Taxation Agreements and New Zealand foreign trusts; more trust clampdowns in Europe; Will interpretation; unwise Jersey legislation; and resulting trusts [PDF]
, 2014 T. Molloy, T. Graham
openalex +1 more source