Results 41 to 50 of about 5,615,868 (292)

The issue of composition procedures specific judicial-procedural tax regime [PDF]

open access: yes, 2015
У статті розглянуто процедури особливого процесуально-процедурного податкового режиму в розрізі питання їхнього складу. Запропоновано авторське бачення складу процедур особливого процесуально-процедурного податкового режиму з огляду на його сутність та ...
Сарана, С.В.
core  

Integrating Perennial Groundcover in Corn and Soybean Acres: Impacts on U.S. Agriculture

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Sustainable agricultural practices such as cover cropping can improve soil health, water quality, and carbon sequestration, yet U.S. adoption remains limited due to economic and operational barriers. We evaluate market and economic impacts of integrating perennial groundcover into U.S.
Sagar Dahal, Amani Elobeid, John Crespi
wiley   +1 more source

The Corporate Exit Taxes and the EU. A special reference to the Portuguese regime [PDF]

open access: yes
An analysis of the problems and potential solutions involved in the use of Corporate Exit taxation to enforce national taxation boundaries in the context of the European Union, with particular focus on the tax regime in Portugal and key decisions before ...
Braga, Antonio Pedro
core   +2 more sources

MODERN PROBLEMS OF FORMATION AND DEVELOPMENT OF THE TAX RELATIONS IN THE CRIMEA AND SEVASTOPOL

open access: yesВестник университета, 2016
The authors systematically reviewed special regimes of activity in the Republic of Crimea, including a special tax regime. The authors selected problems in the field of taxation in the regions: disputes between tax authorities and organizations upon ...
E. Gulkova, M. Tipalina
doaj  

The principle of VAT neutrality: content and relationship with tax legislation

open access: yesПравоприменение, 2022
The subject. The principle of VAT neutrality is actual for Russia as VAT is one of the taxes levied in Russia. The principle of VAT neutrality has been upheld by the Russian Supreme Court.
A. D. Shelkunov
doaj   +1 more source

Assessing Government Subsidies for Reducing Pesticide Use: A Meta‐Analysis

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT In the efforts being made by governments to reduce pesticide use, subsidies are an important instrument to encourage farmers to adopt more sustainable practices. Yet, their effectiveness remains uncertain due to diverse designs and contexts.
Gaëlle Leduc   +3 more
wiley   +1 more source

Special tax regime for small enterprises under conditions of the economic crisis

open access: yes, 2010
Розглянуто особливості спеціального режиму оподаткування в умовах економічної кризи. Проаналізовано діяльність суб’єктів в умовах спеціального режиму оподаткування.
Кондратенко, Н.Г.
core   +1 more source

Tax penalties in SME tax compliance

open access: yesFinancial Theory and Practice, 2016
Small business tax compliance requires special attention. On the one hand small businesses are often incapable of rigorously fulfilling their tax obligations, more vulnerable to external risks and tempted to exploit opportunities to be non-compliant.
Artur Swistak
doaj   +1 more source

TRANSFORMATION OF TAX SYSTEM IN A SECTION OF SPECIAL TAX REGIMES

open access: yesСтатистика и экономика, 2016
Creating favorable conditions for development of small and medium business - one of the key directions of management of state economy. At the present stage small business is considered as the reserve promoting development of national economy as a whole.
Elena B. Shuvalova   +1 more
openaire   +1 more source

Constructing and Validating New County‐Level Cultural Capital Indices for Applied Policy Analysis: Evidence From SNAP Take‐Up

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Cultural capital influences a wide range of social and economic outcomes, yet quantitative measures suitable for policy analysis remain limited. We develop county‐level cultural capital indices for the US based on Bourdieu's framework of objectified, embodied, and institutionalized cultural capital.
Pratyoosh Kashyap   +2 more
wiley   +1 more source

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