Results 61 to 70 of about 6,009,798 (298)

Single Tax Return for the Period 2025–2026. The Transition from Smart PDF to Web Form

open access: yesCECCAR Business Review
The Order of the President of the National Agency for Fiscal Administration No. 2736/2025 provides for the model, content, and instructions for completing the single tax return on income tax and social contributions due by natural persons (form 212 ...
Lucian CERNUȘCA
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

Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects [PDF]

open access: yes
This paper presents progressivity breakdowns for Croatian personal income tax in 1997 and 2004. The decompositions reveal how the elements of the system – tax schedule, allowances, deductions and credits – contribute to the achievement of progressivity ...
Ivica Urban
core  

Vertical Price Transmission in Food Markets: New Evidence From Meta‐Analysis

open access: yesAgribusiness, EarlyView.
ABSTRACT A growing body of empirical research has examined price dynamics along the food supply chain, yet findings remain heterogeneous and often conflicting. This study conducts a meta‐analysis of 140 studies, totaling 652 observations, to examine (1) the reported presence of asymmetric price transmission and (2) the reported direction of price ...
Sushan K C   +2 more
wiley   +1 more source

Quantifying Consumer Tradeoffs Across Firm‐Level Strategic Positioning Dimensions: Evidence from US Craft Beer Consumers

open access: yesAgribusiness, EarlyView.
ABSTRACT Strategic positioning becomes increasingly important as markets mature, particularly in consumer‐facing industries that offer similar products, experiential cues, and values‐based messages. This study offers a conceptual model to examine the strategic positioning factors that motivate consumers to visit one local business over another before ...
Aaron J. Staples   +2 more
wiley   +1 more source

PERSONAL INCOME TAX IN EAEU: ANALYSIS OF PARAMETRS AND HARMONIZATION

open access: yesRUDN Journal of Economics, 2015
This article examines the background to create a single space of the EAEC tax, providing for the harmonization of tax legislation, harmonization of tax policy, tax administration, and the convergence rate of some taxes.
Z G Golodova, Y S Ranchinskaya
doaj  

Tax Obligation as a Category of Tax Law [PDF]

open access: yesSocietas et Iurisprudentia, 2016
Systematization and codification of the tax legislation is an important stage of its development. The aim of codification is not just a collection of the tax legislation into a single legislative act, but the coordination and development of unified ...
Igor Ivanovich Babin
doaj  

Model of Tax Culture Impact on the Financial Sustainability of Small and Medium Enterprises in Ecuador Based on Neutrosophic HyperSoft Sets [PDF]

open access: yesNeutrosophic Sets and Systems
The tax culture of a country consists of several factors to take into account. Tax evasion is a widespread problem in the world today. Ecuadorian Small and Medium Enterprises (SMEs) as a whole have a great impact on the country's economy and have a ...
Valderrama Barragán Gloria Angelica   +4 more
doaj   +1 more source

Consumer Demand and Market Response to Added Sugar Labeling: Evidence From the Updated Nutrition Facts Panel

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper examines how mandatory disclosure of added sugar content on the updated U.S. Nutrition Facts Panel (NFP) affects consumer demand and market outcomes. Using NielsenIQ Retail Scanner Data (2015–2020) and a random coefficient discrete choice model, we estimate how added sugar labeling influences purchasing behavior in yogurt and cookie
Yuxiang Zhang, Yizao Liu
wiley   +1 more source

LEGAL REGULATION OF ESTABLISHMENT OF LAND BENEFITS ON LAND TAX FOR RESIDENTS OF TASED IN SINGLE-INDUSTRY TOWNS

open access: yesГуманитарные и юридические исследования, 2021
In the Russian Federation, more attention is paid to the development of single-industry municipalities, including through the creation of territories of advanced social and economic development (TASED) in them.
S. Mironova
doaj  

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