Results 61 to 70 of about 962,401 (312)

PECULIARITIES OF TAXATION BY LAND TAX AND TAX ON PROPERTY OF PHYSICAL PERSONS: HISTORICAL ASPECT

open access: yesВестник Северо-Кавказского федерального университета, 2022
The article assesses the economic nature of land tax and the tax on property of individuals, studies the evolution of taxation ofreal estate objects and land plots, and gives the tools used by the state in relation to land tax and tax on property of ...
V. Roshchupkina
doaj  

EFFECTIVENESS OF MONITORING THE PROPERTY TAX POTENTIAL

open access: yesСтатистика и экономика, 2016
The article reviewes the problems of property taxation reform, the need for property tax potential monitoring, identified the main problems of regional and local administration of property tax and ways of their resolve.
Natalia M. Boboshko
doaj   +1 more source

Strict Property Tax Caps: A Case Study of Massachusetts\u27s Proposition 2 1/2, its Shortcomings, and the Path Forward [PDF]

open access: yes, 2018
Strict property tax caps are statutory measures that limit municipalities from raising property taxes by more than a certain percentage each fiscal year.
Brown, Trevor J.
core   +1 more source

Making Mountains of Debt Out of Molehills: The Pro-Cyclical Implications of Tax and Expenditure Limitations [PDF]

open access: yes, 2010
This paper presents evidence that property tax limits have detrimental effects on state and local revenues during recessions. Property tax limits cause states to rely on income–elastic revenue sources, such as the income tax or charges and fees.
McCubbins, Mathew D., Moule, Ellen
core   +2 more sources

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

open access: yesAgribusiness, 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

The Role of Coordination Mechanisms and Transaction Costs Promoting Sustainability Performance in Agri‐Food Supply Chains: Evidence From Ecuador

open access: yesAgribusiness, EarlyView.
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

Property Tax Burdens in Georgia's School Districts [PDF]

open access: yes, 2006
This Fiscal Impact discusses several issues concerning Georgia's property taxes for school purposes, including the distribution of school property tax burdens and reasons for variations in these ...

core  

Staging an Experience of Cultural Heritage Preservation: Consumers' Willingness to Pay for Heirloom Rice in the Philippines

open access: yesAgribusiness, 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

Applying Models for Vertical Inequity in the Property Tax to a Non-Market Value State [PDF]

open access: yes
The objective is to contribute to the discussion on property tax inequity by employing the methodologies developed to test for vertical inequity in a tax system that currently does not rely on some form of market value in the assessment process. There is
Brent C. Smith
core  

How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency

open access: yesAgribusiness, EarlyView.
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

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