Results 31 to 40 of about 50,081 (266)

REGIONAL TAX LAW POLITICS IN THE ERA OF AUTONOMY FOLLOWING THE EFFECTIVENESS OF THE DECENTRALIZATION SYSTEM

open access: yesJurnal IUS, 2013
The decentralization system impacts the change of the local tax regulation. Based on  the Law No 34 of 2000 on local tax and retribution, local government may determine new kind of taxes  besides what  has established in this Law, but they must refer to ...
doaj   +1 more source

Analisis Hubungan Pajak Penerangan Jalan terhadap Penerimaan Pajak Daerah Kotamadya Cimahi Tahun 2004-2006 (Studi Kasus pada Dinas Pendapatan Daerah Kota Cimahi)

open access: yesJurnal Akuntansi, 2014
The objectives of this research are to know how to calculate tax on street lightning Kotamadya Cimahi, target total that has been set up and realization tax on street lightning in local government Kotamadya Cimahi in 2004 until 2006, the contribution of ...
Rapina .
doaj   +1 more source

Diversity Patterns of Domestic Herbivore Viruses in China Reveal Transmission Dynamics with Disease Management Implications

open access: yesAdvanced Science, EarlyView.
This study performs pan‐viromic profiling of 14,529 samples from 5,710 domestic herbivores across five Chinese provinces, establishing the DhCN‐Virome (1,085,360 viral metagenomes). It reveals species/sample‐specific viromic signatures and cross‐species transmission dynamics, aiding unified disease control.
Yue Sun   +19 more
wiley   +1 more source

Markets Mitigate Land‐Use Competition From Energy Crops and Increase Farm Revenues

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Meeting the US Sustainable Aviation Fuel Grand Challenge target of 35 billion gal annually by 2050 will require an estimated 380 million–700 million dry tons of agricultural biomass feedstock. This study evaluates the implications of large‐scale biomass production for land use, crop production, and market outcomes under mature market ...
Daniel G. De La Torre Ugarte   +2 more
wiley   +1 more source

Kenyan Farmers' Policy Priorities During Economic Crisis and Stability: Insights From a Best‐Worst Scaling Experiment

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Amid rising food and fertilizer prices, understanding farmers' policy preferences is critical for effective crisis response. We use best‐worst scaling experiment to assess Kenyan mobile‐owning crop farmers' preferences for government support under high and normal price scenarios.
Mywish K. Maredia   +4 more
wiley   +1 more source

INTEGRATION OF FEES FOR THE USE OF BUILDING LAND INTO A PROPERTY TAX

open access: yesPravo, 2015
This paper will show the chronological changes of legislation relating to property taxes in the statics and fees for the use of building land, as well as the effects of the application of the legislative changes in practice.
Violeta Miladinović
doaj  

Accounting for Substitution: Improving Estimates of GHG Reductions From Cattle‐Based Product Demand Shifts

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Estimates of reductions in greenhouse gas (GHG) emissions from lower demand for cattle‐based products must account for substitution effects. This study collected data through two surveys—one on ground beef and another on dairy milk—to evaluate substitution effects and potential GHG reductions.
Brandon R. McFadden   +5 more
wiley   +1 more source

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

The Role of Immovable Property Taxes in the EU Countries – Taxes on Land, Buildings and Other Structure in Sub‑national Tax Revenues under the Conditions of Tax Decentralization

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2017
The literature concerned in fiscal federalism and fiscal decentralization promotes the sub‑national responsibility for sub‑national resources and spending.
Lenka Maličká
doaj   +1 more source

Does capital bear the burden of local corporate taxes? Evidence from Germany

open access: yesJournal of Government and Economics, 2023
Exploiting the German 2008 tax reform we employ an event study design to assess the effects of local corporate taxes on stock prices. We match firms to the local tax rates at their respective headquarters and analyze the differential stock market ...
Aria Ardalan   +3 more
doaj   +1 more source

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