Results 61 to 70 of about 1,238 (251)

Modernization of the Tax Administration System: A Theoretical Review of Improving Tax Capacity

open access: yesE3S Web of Conferences, 2018
The canons of transaction theory requires taxation to rest on the principles of justice, certainty, comfort, and economics. However, as the government continues to demand for development finance and increasingly depend on tax revenues, the aforementioned
Taufik Kurniawan
doaj   +1 more source

Taxing Policy Reconstruction Based on Justice Value to Encourage Industrial Competitiveness in the Global Era

open access: yesInternational Journal of Law Reconstruction, 2018
The study of trading will not be separated from the study of industry and investment, they have the close relationship of these three things in determining the competitiveness of a country, especially in the current pattern of global value chain (GVC ...
Amin Purnawan
doaj   +1 more source

DISPLAY OF THE SIMPLIFIED TAXATION SYSTEM IN THE BAS SOFTWARE PRODUCT

open access: yesInternational scientific journal "Internauka". Series: "Economic Sciences", 2022
Introduction. The introduction of a single tax rate of 2% under martial law conditions led to the emergence of new requirements for the software's ability to reflect the above changes introduced by the Tax Code of Ukraine. Today, the use of software products by business entities for the purpose of displaying accrued taxes and fees in the accounting
openaire   +1 more source

Farmers' Preferences for Gene Editing Crops and Influencing Factors

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Gene editing (GE) is gaining momentum worldwide, but limited data on UK farmers' preferences hinders our understanding of its potential impact amid deregulation debates. Based on a survey of 200 English arable farmers, we employ a Latent Class Analysis and Multinomial Logit regressions to investigate current preferences for GE crops.
Bertolozzi‐Caredio Daniele   +1 more
wiley   +1 more source

Voluntary Collective Action to Address Growing Agricultural Challenges in Two Countries: Experimental Insights and Commonalities

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT We conducted two framed field economic experiments with citrus farmers in Florida, United States and soybean farmers in Argentina to investigate their willingness to coordinate pest and weed management efforts. Despite the contrast between these two agricultural contexts, we find striking behavioral commonalities.
Ariel Singerman, Sergio H. Lence
wiley   +1 more source

Assessing Photovoltaic Recycling Capacities and Policy Gaps in the European Union

open access: yesAdvanced Energy and Sustainability Research, EarlyView.
This study maps photovoltaic recycling capacity in the EU and key global regions, highlighting gaps between growing waste volumes and available infrastructure. It combines survey insights and policy analysis to identify recycling bottlenecks and offers recommendations to boost circularity in the solar sector.
Nieves Espinosa   +3 more
wiley   +1 more source

Current state and prospects of taxation and accounting of agribusiness in Ukraine

open access: yesСоціальна економіка, 2017
In the conditions of crisis phenomena in the domestic economy and the decline of incomes of the state, issues of the prospects of taxation of agribusiness are becoming acute.
Tetiana V. Ponomarova, Tatyana G. Chala
doaj  

Specific Features of Legal Regulation of Local Taxes and Fees

open access: yesLaw and Safety, 2020
It has been noted that the legal regulation of local taxes and fees is carried out simultaneously at the national and local levels. An exhaustive list of mandatory payments, the range of taxpayers, the objects of taxation, the maximum rate are defined at
O. V. Pabat
doaj   +1 more source

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

Farmers’ Protests in Germany: Media Coverage and Types of Bias

open access: yesAgribusiness, EarlyView.
ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley   +1 more source

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