Results 21 to 30 of about 16,792 (181)

Audits as a Vaccine or Just Aspirin?

open access: yesNaše Gospodarstvo, 2017
This paper examines the impact of audits on voluntary tax compliance in the area of value added tax in Slovenia. The analyses argues that audited taxpayers with additional tax assessments as the result of an audit display a higher level of tax compliance
Jagrič Timotej, Lešnik Tomaž
doaj   +1 more source

Resistance to Wheat Curl Mite in Arthropod-Resistant Rye-Wheat Translocation Lines

open access: yesAgronomy, 2017
The wheat curl mite, Aceria toschiella (Keifer), and a complex of viruses vectored by A. toschiella substantially reduce wheat yields in every wheat-producing continent in the world. The development of A.
Lina Maria Aguirre-Rojas   +5 more
doaj   +1 more source

Activity of Bacteriophage and Complex Tannins against Biofilm-Forming Shiga Toxin-Producing Escherichia coli from Canada and South Africa

open access: yesAntibiotics, 2020
Bacteriophages, natural killers of bacteria, and plant secondary metabolites, such as condensed tannins, are potential agents for the control of foodborne pathogens.
Emmanuel W. Bumunang   +5 more
doaj   +1 more source

El papel de la tributación en el desarrollo económico

open access: yesEl Trimestre Económico, 2021
En este ensayo Nicholas Kaldor realiza un análisis profundo sobre las formas de incentivar el desarrollo en los países subdesarrollados, en particular los de América Latina, mediante políticas fiscales que permitan una tributación justa, equitativa y ...
Nicholas Kaldor
doaj   +1 more source

Nursery outbreak caused by enteroaggregative Escherichia coli serogroup O111:H21

open access: yesAPMIS, 2023
This study describes, for the first time, the occurrence of an epidemic of enteroaggregative Escherichia coli (EAEC) O111:H21 in a Belgian nursery and describes a practical approach concerning its management. Few data exist in the literature on this type of outbreak.
Tré-Hardy, Marie   +4 more
openaire   +3 more sources

Benchmark and Tax Expenditures on Personal Income Tax in Ukraine

open access: yesECONOMICS, 2023
The spread of the concept of tax expenditures in many countries of the world resulted in the creation of the Global Tax Expenditures Database which included information from Ukraine where regular reporting is conducted on tax benefits which are losses of
Sokolovska Alla   +2 more
doaj   +1 more source

Nothing but a piano-key: populism as a consequence of relational pathology

open access: yesFrontiers in Political Science
The paper examines populism as a symptom of a dysfunctional relationship between the few (elites) and the many (the masses) in liberal democracies.
Pavel Dufek   +3 more
doaj   +1 more source

THE EVOLUTION AND SUSTAINABILITY OF PUBLIC DEBT IN THE E.U. MEMBER STATES [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2022
The issue of public debt has returned to the fore with the rapid rise in the Covid-19 pandemic, but also with the recent rise in interest rates. Thus, questions arise about its sustainability and the need for fiscal consolidation.
CORINA-FLORENTINA SCARLAT (MIHAI)
doaj  

Contribution of VAT to economic growth: A dynamic CGE analysis

open access: yesJournal of Economics and Management, 2021
Aim/purpose – This study sought to assess the impact of an increased historical fixed VAT rate of 14% to the current rate of 15% on the South African economy.
Erero Jean Luc
doaj   +1 more source

Determinants of tax compliance costs of small and medium enterprises in emerging economies: Evidence from Ghana

open access: yesSocial Sciences and Humanities Open, 2022
Small and medium enterprises (SMEs) are important to emerging economies, especially in tackling economic growth and unemployment challenges. SMEs bear a disproportionate burden in complying with many forms of regulations, in particular tax rules and ...
Bruce-Twum Ernest   +2 more
doaj   +1 more source

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