Results 41 to 50 of about 2,792 (293)

The conditions and efficiency of application the special tax regimes

open access: yes, 2020
The practice of building tax systems has confirmed the rationality of embedding special regimes in the tax system aimed at stimulating the development of small and medium-sized businesses, supporting certain types of economic activity, and minimizing the
Kievich, A.V.   +5 more
core  

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

open access: yesAgribusiness, EarlyView.
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó   +3 more
wiley   +1 more source

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

Taxation under the Diia City legal regime: is a special tax regime?

open access: yesProblems of legality
The relevance of the article is due to the study of theoretical and practical problems of creating separate conditions of taxation within the Diia City legal regime and the continuation of the study of tax regimes. The purpose of the article is to analyze the provisions of the tax legislation regulating the specifics of taxation within the Diia City ...
openaire   +4 more sources

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

open access: yesВестник университета, 2019
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  

Direct Agreements in Projects With State Participation: Comparative Legal Analysis [PDF]

open access: yesФинансовый журнал, 2019
Over the past years, the Russian Federation has taken a number of measures aimed at developing existing legislation in order to create attractive, stable and transparent conditions for private investment in projects with state participation, on the one ...
Makar I. Kudelich
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

Special regimes of taxation of foreign employees

open access: yes, 2020
The diploma thesis is focused on area of international labour migration and potential impact of different approaches to taxation of employment income among countries on decisions on relocation to another state, especially in case of foreign highly ...
Krykorková, Petra
core   +1 more source

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 Impacts of Health and Environmental Information Nudges on Meat Choices: Where Does Goat Meat Fit?

open access: yesAgribusiness, EarlyView.
ABSTRACT Amidst a recent surge in US goat meat imports to meet growing demand, this study contributes to the meat demand literature by examining consumer preferences for goat meat, a relatively healthy and environmentally friendly alternative to other popular meats.
Binod Khanal   +2 more
wiley   +1 more source

Home - About - Disclaimer - Privacy