Results 41 to 50 of about 1,311,183 (311)
INTEGRATION OF FEES FOR THE USE OF BUILDING LAND INTO A PROPERTY TAX
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
The work reflects controversial issues concerning introduction of a new tourist tax. The purposes of the study are to overview changes in tax legislation from January 1, 2025 in the field of collecting the tourist tax, features of determining its ...
E. L. Gulkova +2 more
doaj +1 more source
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
Potential Impact of the Great Plan on Georgia's Tax Administration - Brief [PDF]
This brief examines local property tax and sales tax implications for tax administrators.
John W. Matthews
core
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
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
Local and spa fee on the example of Kujawsko-pomorskie municipalities
The article discusses facultative public levies in the Polish tax system – ie. local and spa tax. This publication presents legal structure of both taxes in accordance with the regulations of local taxes and fees contained in the Act of 12 January 1991 ...
Robert Kwaśniewski, Iwona Majewska
doaj +1 more source
Local TaxCompetition in Poland? [PDF]
AbstractThe concept of tax competition has been successfully applied in an analysis conducted in several European countries, but so far it has not been systematically tested either in Poland or in other countries of Central and Eastern Europe. There are two types of competition discussed in the article: classic competition for mobile tax base and ...
Swianiewicz Paweł, Łukomska Julita
openaire +2 more sources
Sustainable Productivity Growth in Agriculture: The Role of Shifts in R&D Investments and Technology
ABSTRACT The objective of the paper is to evaluate the long‐term prospects of sustainable productivity growth linked to plausible assumptions on public agricultural R&D investments as the key productivity driver. Second, it investigates the role of changing R&D focus from yield maximization to input saving technologies (fertilizers and pesticides). The
Zuzana Smeets Křístková +4 more
wiley +1 more source
Are Houses Too Big or In the Wrong Place? Tax Benefits to Housing and Inefficiencies in Location and Consumption [PDF]
Tax benefits to owner-occupied housing provide incentives to consume housing, offsetting weaker disincentives of the property tax. These benefits also help counter the penalty federal taxes impose on households who work in productive high-wage areas, but
Albouy, David, Hanson, Andrew
core +1 more source

