Results 51 to 60 of about 198,865 (341)
Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects
, 2006 This paper presents progressivity breakdowns for Croatian personal income tax (henceforth PIT) in 1997 and 2004. The decompositions reveal how the elements of the system – tax schedule, allowances, deductions and credits – contribute to the achievement ...
Urban, Ivica, Ivica Urban
core +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Growing demand for healthier beverages is driving innovation in the wine sector, with dealcoholized wine emerging as a promising alternative. However, little is known about the contextual conditions under which consumers would choose dealcoholized wine, particularly in countries with strong wine traditions. To fill this gap, this work examines
Giovanna Piracci +4 more
wiley +1 more source
Determinants of aggregate income-tax-evasion behaviour: the case of US
PSL Quarterly Review, 2013 The determinants of aggregate income-tax-evasion behaviour as reflected in the size of the underground economy in the US are analysed. These factors include the federal personal income tax rate, the social security tax rate, the federal corporation ...
R.J. CEBULA
doaj +1 more source
Illegality Of Income Tax Evasion In Edo State: Adopting An Automated Income Tax System As A Panacea
JURNAL LEGALITAS, 2023 : In Nigeria, the governments are mandated to collect income tax from companies and individuals respectively. However, in Edo State, it has been observed that taxpayers often tend to evade their tax liability.
P. Aidonojie +2 more
semanticscholar +1 more source
Swedish farmers' approval of nudges
Agribusiness, 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
Tax Planning of Personal Income Tax of College Teachers under New Personal Income Tax Law [PDF]
Advances in Social Science, Education and Humanities Research, 2015 With the continuous improvement of China's economic level and the increase of national investment in education recently, the personal income of college teachers increases rapidly. Under this background, State Administration of Taxation proposes that the college teachers should be listed in the high income industry and be taken as the key object of ...
openaire +1 more source
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
Personal income tax non-standard reliefs in European Union member states, Croatia and countries of the region [PDF]
Financial Theory and Practice, 2013 The paper presents an overview of the current situation in personal income tax non-standard reliefs for the EU-15, most of the EU-12, Croatia and countries of the region, as well as a comparison of them for 2006-2011.
Sasa Drezgic, Helena Blazic
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT The Cordillera Administrative Region in the Philippines is home to terraced rice embedded in centuries of cultural heritage. However, weak market incentives threaten sustained production, jeopardizing indigenous communities' cultural heritage and the in situ biodiversity of rice genetic resources.
Kofi Britwum, Matty Demont
wiley +1 more source
Research of existing tax systems in advanced economic countries
Вісник Харківського національного університету імені В.Н. Каразіна: Серія Міжнародні відносини, економіка, країнознавство, туризм, 2019 One of the key factors on which the effective functioning of the entire national economy depends is the organization of the state taxation system. Prospects for the reform of personal income tax are currently widely discussed with the aim of maximizing ...
Yvgeniy Lomaka
doaj +1 more source