Results 61 to 70 of about 4,316,250 (333)

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

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

Double Taxation Conventions, Transfer Pricing and Fiscal Space. From Tax Law Underpinnings to Financial Assessments

Journal of Legal Studies
This article tackles the sensible and complex problem of international taxation. The main objective of the paper is to create a comprehensive fiscal space, especially at the European level, in the direct taxation domain. The main scope of the research is
Dumiter Florin Cornel, Sabău Georgeta Valeria   +1 more
doaj   +1 more source

ACTUAL CHALLENGE IN INTERNATIONAL CORPORATE TAXATION: SHIFTING THE OBLIGATION OF CONDUCT INTO OBLIGATION OF RESULT

Journal of Liberty and International Affairs, 2022
The research answered whether cooperation in ruling corporate taxation, a traditional obligation of conduct of sovereign states, was undergoing profound transformation into the obligation of result. The analyzed topic was not whether the tax authorities
Mihaela Tofan
doaj  

Taxation and international oligopoly [PDF]

The combined use of specific and ad valorem taxation as a policy response to the welfare losses caused by international oligopoly is explored. With Nash competition between countries, taxation is inferior to quantity control.
Gareth Myles
core  

Does Contract Farming Improve Diet Quality? The Case of Senegalese Smallholders

Agribusiness, EarlyView.
ABSTRACT The institution of contract farming has gained prominence in most developing countries owing to its numerous benefits. While several studies have already highlighted the welfare benefits of contract farming, very few have investigated the effects on diet quality, despite poor quality diets being a serious challenge in most parts of the ...
Francis E. Ndip, Takeshi Sakurai
wiley   +1 more source

The development of the European Union framework for the taxation of the digital economy: Evidence from selected member states [PDF]

Public and Municipal Finance
Type of the article: Research Article AbstractThis study develops DIGTAXEU, a conceptual model that elucidates the primary determinants of digital economy taxation in the EU and their interrelationships.
Andrea Rados Bajlo, Anita Radman Peša, Sonja Brlečić Valčić   +2 more
doaj   +1 more source

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, John Beghin, Fernando Maximiliano   +2 more
wiley   +1 more source

CONSIDERATIONS ON THE PHENOMENON OF DOUBLE TAXATION IN THE EUROPEAN UNION [PDF]

Challenges of the Knowledge Society, 2012
In the general context of economic globalization, international economic cooperation, the liberalization movement of goods, services, capital and persons, and the effect of the exercise of fiscal sovereignty, appears the phenomenon of double or multiple ...
ALICE CRISTINA MARIA ZDANOVSCHI
doaj  

Farmers' Participation in Messenger‐Based Social Groups And Its Effects on Performance in Irrigated Areas of Kazakhstan and Uzbekistan

Agribusiness, EarlyView.
ABSTRACT The penetration of information and communication technologies (ICTs) in farming communities is increasing the use of smartphone‐based instant messaging apps. Despite this, the reasons behind participation and the impact on farm productivity in developing countries remain unexplored.
Zafar Kurbanov, Abdusame Tadjiev, Nodir Djanibekov, Ajit Govind, Akmal Akramkhanov   +4 more
wiley   +1 more source

Assessment of Measures for Tax Regulation of Transfer Pricing from the Standpoint of National Welfare

Корпоративные финансы, 2020
This article is devoted to development of mathematical models for resolving an actual scientific challenge in the field of corporate finance. This involves substantiating taxation policies for the counter-acting tax planning of multinational companies ...
Liudmila Polezharova
doaj   +1 more source