Results 51 to 60 of about 240 (201)

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

E3S 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

International 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

International 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

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

Agribusiness, 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

Agribusiness, 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

Specific Features of Legal Regulation of Local Taxes and Fees

Law 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

Does a Specialized Niche Market Vegetable Processor Enjoy Bargaining Power?

Agribusiness, EarlyView.
ABSTRACT Agribusiness companies may achieve competitive advantage through specialization within niche markets. One such niche is the fresh‐cut fruit and vegetable market, which has been steadily growing in Germany. This study examines whether the specialization of a German fresh‐cut producer grants it with market power within this niche market.
Nikolas Bublik, Franziska Mittag, Laura Hellstern, Sebastian Hess   +3 more
wiley   +1 more source

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

Соціальна 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  

Cost Pass‐Through in Crisis: Evidence From the German Malt‐Beer Supply Chain

Agribusiness, EarlyView.
Abstract Global agri‐food supply chains are increasingly exposed to geopolitical shocks, climate volatility, and market consolidation, factors that disrupt traditional price relationships and reshape market power dynamics. Nowhere is this more visible than in the brewing sector, where agricultural raw materials meet complex industrial processing and ...
Nikolas Bublik, Lukáš Čechura
wiley   +1 more source

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

Agribusiness, 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