Results 81 to 90 of about 10,704,389 (299)

Access to Finance and Innovation in the Canadian Food Processing

Agribusiness, EarlyView.
ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley   +1 more source

Forecasting and Measuring The Impact on Non-Tax Revenue of Its Principal Determinants in Nepal

Journal of Accounting and Taxation, 2021
This study aims to examine the impact on non-tax revenue of its principal determinants like charges, fines, fees, forfeiture, dividend, principal and interest payment, income received from sales, Royalty, and sales from fixed assets. It also explores the ex-post forecasting of non-tax revenue.
openaire   +2 more sources

Import Wheat Tenders and the Effects of the Russian Invasion

Agribusiness, EarlyView.
ABSTRACT Risk and volatility for many commodities escalated sharply following the Russian invasion of Ukraine, creating numerous uncertainties for trading firms and importers. The purpose of this study is to analyze the bidding behavior in Egyptian wheat import tenders in the pre‐ and post‐invasion periods.
William W. Wilson, Sumadhur Shakya, Isaac Dubovoy   +2 more
wiley   +1 more source

Factors Affecting the Performance of Tax Authorities with Tax Compliance as a Moderating Variable: An Empirical Study on Small and Medium Enterprises in West Jakarta

Jurnal Ilmiah Akuntansi
Achieving tax revenue targets is a significant concern for the government. A lack of taxpayer knowledge about their tax obligations, coupled with frequently changing and complex tax regulations, leads to taxpayer negligence and non-compliance ...
Waluyo Waluyo
doaj   +1 more source

Testing the Marketing Performance of German Wheat Farmers

Agribusiness, EarlyView.
ABSTRACT This paper analyses the marketing performance of wheat farmers in Germany. Wheat sales data from 465 individual farms over a 12‐year period are used to test against different market benchmarks. Market benchmarks are constructed by simulating passive trading agents using regional wheat prices.
Franziska Potts, Jens‐Peter Loy
wiley   +1 more source

Elasticity and Buoyancy of the Tax System in Pakistan [PDF]

This paper examines the elasticity and buoyancy of the tax system for the period 1974-75–2003-04. The elasticity of the total tax revenue both with respect to the total GDP and the non-agricultural GDP base is less than unity.
Faiz Bilquees
core  

Identifying Tax Factors Effecting Debt Tax Advantage in Financing for listed Firms in Tehran Stock Exchange [PDF]

بررسی‌های حسابداری و حسابرسی, 2009
This paper tries to identify factors that can reduce company marginal tax rate and debt tax advantage. In this order, at first Iran's tax codes were investigated and three main groups of factors that can reduce company marginal tax rate, were identified.
Seyyed-Abbas Hashemi, Mehdi Mehrabi
doaj  

Is Youth's Engagement in Agribusiness an Opportunity or a Necessity? A Closer Look at the Situation in South Kivu, Eastern Democratic Republic of the Congo

Agribusiness, EarlyView.
ABSTRACT Despite the broad focus on necessity‐ and opportunity‐driven entrepreneurship in research and policy, the entrepreneurial dichotomy within the agribusiness context has not been adequately addressed. This study contributes to closing this knowledge gap by examining youth's perceptions of agribusiness through the lens of the push‐pull motivation
Cool Dady Mangole, Paul Martin Dontsop Nguezet, Shiferaw Feleke, Victor Manyong, Kamala Kaghoma Christian, Zoumana Bamba, Tahirou Abdoulaye   +6 more
wiley   +1 more source

Performance of bank tax revenues compared to other sectoral taxes. Evidence from Poland

, 2023
Objectives The aim of this study is to verify the hypothesis of decreasing volatility of budget revenues obtained from the bank tax (although still high compared to traditional taxes).
Zbigniew Korzeb, Paweł Robert Niedziółka, Andrzej Karpowicz   +2 more
core   +1 more source

Practice of Collecting Tax and Non-Tax Payments in India

Вестник Российского экономического университета имени Г. В. Плеханова
With regard to sanction confrontation and numerous finance and economic restrictions strategic management of fiscal policy aiming at provision of stable finance earnings is becoming the most important factor of the economic development of any country ...
E. B. Shuvalova, M. S. Gordienko
doaj   +1 more source