Results 61 to 70 of about 404,855 (330)

Swedish farmers' approval of nudges

open access: yesAgribusiness, EarlyView.
Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen   +2 more
wiley   +1 more source

Indirect Tax Reform in the Philippines: A Complementary Measure to the Tariff Reform Program, 1979-1985 [PDF]

open access: yes
This study analyzes the effect of the interaction between domestic indirect taxes and tariff system to the market of particular goods. Computation of effective protection rates is provided and the implications of alternative indirect tax schemes are ...
Manasan, Rosario G.
core   +2 more sources

Short-term and long-term effects of foreign direct investment on tax revenue: empirical evidence from an emerging economy [PDF]

open access: yesJournal of Humanities and Applied Social Sciences
Purpose – This paper examines the short- and long-run effects of foreign direct investment (FDI) on tax revenue in Ghana. Design/methodology/approach – The paper adopts the autoregressive distributed lag approach to estimate FDI’s long-run and short-run ...
Abubakar Musah   +2 more
doaj   +1 more source

Malaysian indirect tax administration system: an analysis of efficiency and taxpayers' perceptions [PDF]

open access: yes, 2005
This study examines the level of efficiency of the indirect taxes administration system. The level of efficiency was analysed through the trends of the cost-revenue ratio; and revenue detected-collected ratio. Further investigation was carried out to see
Mansor, Muzainah   +2 more
core  

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

open access: yesAgribusiness, EarlyView.
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó   +3 more
wiley   +1 more source

Analysing The Application Of Syariah Principles In Malaysia’s Indirect Taxation System

open access: yesMabsya
The introduction of Malaysia's Goods and Services Tax (GST) spurred a critical examination of its Syariah compatibility. The Malaysian Fatwa Committee endorsed taxation, emphasizing adherence to Syara’ parameters, prompting further exploration ...
Mohammad Radzi Mohammad Sharif   +2 more
doaj   +1 more source

Impact of Direct and Indirect Tax on the Nigerian Economic Growth

open access: yesBinus Business Review, 2017
This research examined the direct and indirect impact of taxation on the Nigerian economic growth. This research centered on two major objectives by focusing on the trend of direct and indirect tax and the impact of the Nigerian tax system on the growth ...
Oyebisi Mary Ogundana   +4 more
doaj   +1 more source

Nonlinear regression in tax evasion with uncertainty: a variational approach [PDF]

open access: yes, 2017
One of the major problems in today's economy is the phenomenon of tax evasion. The linear regression method is a solution to find a formula to investigate the effect of each variable in the final tax evasion rate. Since the tax evasion data in this study
Ayob, Masri   +5 more
core  

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

open access: yesAgribusiness, 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

BRAZILIAN TAX STRUCTURE AND ITS EFFECTS ON GENDER INEQUALITIES [PDF]

open access: yesRevista de Economia Contemporânea
: The objective of this study is to analyze whether the Brazilian tax model reinforces gender and class inequalities in the country. To do so, in addition to conducting a theoretical review, we analyze data from the Household Budget Survey (2017-2018 ...
Cristina Pereira Vieceli   +1 more
doaj   +1 more source

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