Results 11 to 20 of about 9,930 (299)

A Socioeconomic Investigation and Evaluation of Tax Facilities for the Agricultural Sector in Türkiye in the Context of Food Security

open access: yesMaliye Çalışmaları Dergisi, 2023
Countries that cannot provide an adequate food supply due to global warming, climate change, and/or environmental pollution and that have a low import capacity may see their food security suffer.
Murat Çak, Erdem Yavuz
doaj   +1 more source

Legal aspects of Polish Tax and Social Security in Agriculture

open access: yesAestimum, 2009
In the paper are describing legal aspects of treatment of farming sector in the tax and social security system in Poland. Tax System in Polish Agriculture is an integral part of Polish Tax System.
Agnieszka Parlińska
doaj   +1 more source

Management of Own Investment Activity by Small Business Entities

open access: yesУправленческие науки, 2023
The article highlights the problem of investment activity manifestation by small businesses whose activities are related to agriculture. The reserves remaining at the disposal of entrepreneurs after paying personal income tax and VAT are determined by ...
M. A. Polyakova, A. V. Nosov
doaj   +1 more source

THE OPINION OF INDIVIDUAL FARMERS ON THE REPLACEMENT OF AGRICULTURAL TAX WITH INCOME TAX FROM AGRICULTURAL ACTIVITIES

open access: yesAnnals of the Polish Association of Agricultural and Agribusiness Economists, 2017
The paper presents the opinion of farmers on the possible changes in the agricultural tax system. Attention was drawn to the expected positive changes and farmers’ concerns following the introduction of income tax in agriculture. The research shows that almost 40% of respondents positively evaluated the above proposal, and about one-third of them ...
Joanna Pawlak   +2 more
openaire   +1 more source

The Influence of Income Shifting Incentives towards The Tax Haven Country Utilization: Case Study on the Companies listed in Indonesian Stock Exchange

open access: yesJurnal Akuntansi dan Keuangan, 2018
This study aims to determine the association between a series of income shifting incentives, including multinationality, transfer pricing aggressiveness, thin capitalization, intangible assets, and tax haven country utilization.
Nurhidayati Nurhidayati   +1 more
doaj   +3 more sources

The estimation of tax-benefit automatic stabilizers in Serbia: A combined micro-macro approach [PDF]

open access: yesEkonomski Anali, 2013
The large volatility of GDP due to the economic crisis, particularly in transition economies, has brought the issue of automatic stabilizers back into the focus of economic policy.
Ranđelović Saša
doaj   +1 more source

Indian Agricultural Income Lessens the Income Tax Burden: A Fiscal Illusion

open access: yesVISION: Journal of Indian Taxation, 2022
The Indian income tax law spares the Indian agricultural income from payment of income tax because charging tax on agriculture produce or keeping it exempted is a state subject. But from the financial year 1974-75 by an amendment the Union government increased the tax burden on the taxpayer having both agricultural as well as non-agricultural income ...
openaire   +1 more source

Sustainability of Farms in EU Countries in the Context of Income Indicators: Regression Analysis Based on a New Classification

open access: yesAgriculture, 2022
The sustainability of agriculture in the common market of the European Union is mainly influenced by the income of agricultural enterprises, which reflects the development potential of the entire sector. The present contribution deals with the importance
Alena Andrejovská, Jozef Glova
doaj   +1 more source

Agricultural tax as a source of income for rural communes

open access: yesAgronomy Science, 2019
The revenues from the agricultural tax only to a small extent contribute to the budgets of communes, and they often constitute the basic source of tax revenues in rural communes. This is the main reason for the worse income situation of rural communes in Poland.
ANETA ZAKRZEWSKA, ANNA BARBARA KOBIAŁKA
openaire   +2 more sources

How big are labour productivity disparities in Poland

open access: yesFinancial Law Review, 2020
The ongoing discussion on inequalities in Poland focuses on household income. It ignores the scale of differences in labour productivity. In order to fill this gap, having combined national accounts and employment data we show that a narrow group of 7.2
Piotr Ciżkowicz   +2 more
doaj   +1 more source

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