Results 41 to 50 of about 299,114 (306)
Abstract This study explores the rent price ratio in agricultural land markets, crucial for evaluating market efficiency, policy needs, and farmer decision‐making. Traditionally, the analyses faced challenges due to the absence of concurrent sale and rent data for the same land, potentially leading to biased results.
Marius Michels +4 more
wiley +1 more source
Principles of taxation in the formation of tax systems of Ukraine and Poland
Globalization and internationalization of economic relations requires both the formation of new and strengthening existing tools to ensure the competitive advantage of their own economy.
О.Y. , L.V.
doaj +1 more source
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
Aydınlanmanın doğurduğu en önemli hak taleplerinden büyük bir kısım, vergilendirme alanına ilişkin olmuştur. Nitekim bu perspektifte vergilerin kanunîliği ilkesi demokrasi tarihinin en önemli aşamalarından birini oluşturmaktadır.
Ahmet Erdem
doaj
The Characterization of the Taxation Process in Terms of Tax Culture, as an Element of Novelty [PDF]
This research does not aim to achieve the optimal taxation, because this is theoretically plausible, but in practice, is an amalgam of principles, roles and objectives, which could not be achieved at the same time, so that the taxation process works in ...
Loredana Andreea Cristea +2 more
doaj
ABSTRACT Social tensions and resource depletion pose significant challenges to the agri‐food sector, highlighting the need for coordinated strategies to ensure sustainability in supply chains. Despite its critical importance, the relationship between coordination mechanisms and sustainability performance remains underexplored.
Carlos Moreno‐Miranda, Liesbeth Dries
wiley +1 more source
Assessing Agricultural Green Total Factor Productivity in Latin America
ABSTRACT The agricultural sector in Latin America plays a vital role in ensuring food security while impacting the environment. However, there remains a lack of analysis regarding the inputs responsible for pollution within its sub‐technologies. Hence, this article aims to assess agricultural green total factor productivity (TFP) through a novel ...
Tianxiang Li +2 more
wiley +1 more source
CONTROLLING FUNCTION OF A TAX IN INTERCONNECTION WITH ITS OTHER FUNCTIONS
Objective: to define and view the functions of taxes and taxation system. Methods: deduction and induction, scientific abstrcting, logical and statistical methods.
Z. S. Yakupov
doaj
Analysis of law enforcement practice on professional income tax: Russian and foreign experience
The relevance of the chosen topic is determined by the dynamics of the number of self-employed persons applying a preferential tax regime – tax on professional income.
M. A. Gorodilov +2 more
doaj +1 more source
How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency
ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan +3 more
wiley +1 more source

