Results 51 to 60 of about 6,128 (259)

EXTRA-TAXATION AND PROPERTY RIGHT IN THE EUROPEAN UNION LAW

open access: yesAge of Human Rights Journal, 2019
Indirect taxes are the essence -and the main priority- of tax harmonization in the European Union. The vast majority of EU tax harmonization directives refer to this type of taxation.
CARLOS MARÍA LÓPEZ ESPADAFOR
doaj   +3 more sources

The Nature and First Principle of Taxation. [PDF]

open access: yesThe Economic Journal, 1914
n ...
Higgs, Henry   +2 more
openaire   +2 more sources

Consumers' Willingness to Pay a Premium for Climate‐Friendly Food Production: The Role of Production Method Information and Social Norms

open access: yesAgribusiness, EarlyView.
ABSTRACT This study examines whether information about production methods and social norms can increase consumers' willingness to pay (WTP) a price premium for food produced using climate‐friendly farming methods. A randomized survey experiment was conducted with 1568 respondents across Denmark, Lithuania, and Spain, who were assigned to one of four ...
Kassa Tarekegn Erekalo   +5 more
wiley   +1 more source

STUDYING TAXATION - NECESSITY AND OPPORTUNITY [PDF]

open access: yesStrategii Manageriale, 2014
Taxation - a set of laws, regulations and methods of establishing taxes - is, was and will always be present in the life of every individual and every company because of the existence of the State with the tasks and functions, through its influence on ...
Carmen, COMANICIU
doaj  

Using international experience of the taxation of individual entrepreneurs in Transnistria

open access: yesУченые записки Российской академии предпринимательства, 2021
The system of taxation of individual entrepreneurs applied in Transnistria differs significantly from the global practice. The used tax regime based on the payment of a onetime amount in the form of a patent in other countries is practically not found ...
I. N. Uzun, V. V. Labunsky
doaj  

Research of existing tax systems in advanced economic countries

open access: yesВісник 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

Market‐Based Nutrition Regulation and Adult BMI Dynamics in Latin America

open access: yesAgribusiness, EarlyView.
ABSTRACT Market‐based nutrition policies, including interpretative labeling systems and taxes on sugar‐sweetened beverages (SSBs), have been widely adopted across Latin America to influence dietary choices and address rising obesity rates. While prior research documents change in food purchasing and product reformulation following these policies ...
Emiliano Lopez Barrera, Grace Melo
wiley   +1 more source

The relationship between Double Taxation Agreements and the provisions of the South African Income Tax Act

open access: yesJournal of Economic and Financial Sciences, 2014
This article investigates the legal status of Double Taxation Agreements, and the relationship between Double Taxation Agreements, which are concluded in terms of section 108 of the Income Tax Act, and the provisions of the Income Tax Act (taking into ...
David Costa, Lilla Stack
doaj   +1 more source

A tributação progressiva dos rendimentos de capital

open access: yesRevista Crítica de Ciências Sociais, 2020
This paper focuses on personal income taxation in Portugal. Firstly, the analysis focuses on the evolution of income tax prior do the IRS Code of 1989. Afterwards, we shed light on the continuities of the IRS reform with the previous tax system, namely ...
Frederico Cantante
doaj   +1 more source

Price Transmission and Leadership in the Global Poultry Market: Results From Parametric and Nonparametric Approaches

open access: yesAgribusiness, EarlyView.
ABSTRACT Brazil and the United States account for more than 40% of global poultry exports, with China and South Korea among their major destination markets. This study examines price transmission and market linkages between Brazil and the United States using monthly poultry export price data from January 1990 to December 2024. It also assesses which of
Khondoker Abdul Mottaleb   +2 more
wiley   +1 more source

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