Results 51 to 60 of about 155,150 (350)

Assessment of bringing in the progressive income taxation in Lithuania

open access: yesBuhalterinės Apskaitos Teorija ir Praktika, 2013
Lately discussions of bringing in the progressive income taxation in Lithuania are increasing. Consensus on this issue in the society is not reached, thus this article aims to reveal the need for the reform of direct taxation in the Republic of Lithuania
Monika Melnykaitė, Agnė Ramanauskaitė
doaj  

Progressive scale of personal income taxation: Russia and the countries of the world

open access: yesВестник Северо-Кавказского федерального университета
Introduction. A decent life is material security according to the standards of a developed society, the potential for possessing and using the material benefits of modern civilization.
V. V. Roshchupkina, M. V. Roshchupkin
doaj   +1 more source

Adult Learning, Economic Growth and the Distribution of Income

open access: yesEconomies, 2018
Technological change causes three consequences: it guarantees economic growth, it requires employees to acquire more skills and human capital, and it increases inequality if employees are not capable adapting to new technologies.
Peter J. Stauvermann, Ronald R. Kumar
doaj   +1 more source

SOCIAL POLICY MODERNIZATION: CONTROVERSY OF THE HUMANITARIAN AND FINANCIAL DIMENSIONS

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики, 2021
Social policy in Ukraine requires a deep reform, a new paradigm in which exercising of the rights to social protection would be considered and function as a mechanism of sustainability support for the social system.
Z. E. Skrynnyk, D. M. Skrynnyk-Myska
doaj   +1 more source

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

open access: yesAgribusiness, EarlyView.
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

PROBLEMS AND PRINCIPLES OF OPTIMIZING THE SOCIO-ECONOMIC EFFECT OF THE PERSONAL INCOME TAX IN UKRAINE

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики, 2020
. This article is devoted to estimating and explaining the extent of social priority implementation in fiscal policy in Ukraine and defining the reserves, caused by placing the personal income tax in Ukrainian tax system, which would be used to improve ...
I.S. Verkhovod   +4 more
doaj   +1 more source

The Bitter Taste of Brazil's Temporary Import Ban on Robusta Coffee

open access: yesAgribusiness, EarlyView.
ABSTRACT Brazil, a leading Robusta coffee producer and exporter, faced a significant drought in 2016–2017, which drastically reduced production and depleted stocks. Consequently, Brazil temporarily permitted the import of one million 60‐kg bags of Robusta coffee in the spring 2017. An import ban was imposed shortly afterward due to lobbying by domestic
Hanifi Otgun   +2 more
wiley   +1 more source

Farmers' Participation in Messenger‐Based Social Groups And Its Effects on Performance in Irrigated Areas of Kazakhstan and Uzbekistan

open access: yesAgribusiness, EarlyView.
ABSTRACT The penetration of information and communication technologies (ICTs) in farming communities is increasing the use of smartphone‐based instant messaging apps. Despite this, the reasons behind participation and the impact on farm productivity in developing countries remain unexplored.
Zafar Kurbanov   +4 more
wiley   +1 more source

Agricultural Diversification at the Margin. Strategies and Determinants in Italian Mountain and Remote Areas

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper explores the convergence in on‐farm diversification strategies of agricultural holdings, between remote areas and more central ones. Using Italian farm‐level data, we explore the determinants of diversification strategies across farms.
Gianluca Grilli   +2 more
wiley   +1 more source

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