Results 71 to 80 of about 731 (213)

Small Business and VAT: Causes and Impact of Tax Legislation Changes

Учёт. Анализ. Аудит
The subject of the study is a widely publicised changes of the tax system in 2026, which will introduce a value-added tax for entrepreneurs with revenue exceeding 20 million rubles per year.
L. I. Goncharenko, V. O. Konstantinov
doaj   +1 more source

Whether special economic zone taxation regime in the EU is considered to be a harmful taxation practice?

, 2020
The paper aims to establish whether the special economic zone taxation regime in the EU is considered to be a harmful taxation practice. For this purpose, I will discuss below the notion of harmful tax competition and the regulations introduced by the OECD and the EU.
openaire   +1 more source

How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency

Agribusiness, EarlyView.
ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan, Orkhan Sariyev, Mohammad Ariful Islam, Manfred Zeller   +3 more
wiley   +1 more source

Experience of EU and world countries in applying simplified tax systems for micro and small businesses

Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу
The article examines the experience of applying simplified tax systems in the countries of the European Union and the world for micro and small businesses.
V.V. Travin, E.O. Gudziuk
doaj   +1 more source

Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports

Agribusiness, EarlyView.
ABSTRACT The proposed 25% tariff on Mexico and Canada could have significant repercussions on US imports of distilled spirits. This study estimates US import demand across various spirit categories (e.g., tequila, whiskey) and assesses the potential impact of the proposed tariff.
Andrew Muhammad
wiley   +1 more source

The conditions and tendencies of the development of the tax system in agriculture of the EAEC countries

Хабаршысы. Экономика сериясы, 2017
The article views the peculiarities of applying the special tax regimes in the agricultural production of the EAEC member-countries, the main challenges and trends in the development of tax policy, the analysis of the main types of taxes and tax rates ...
М. Баяндин, A. Нарынбаева   +1 more
doaj  

Specific features of special taxation regimes functioning in modern conditions

Вестник Саратовского государственного социально-экономического университета, 2011
Theoretical and practical aspects of special taxation regimes functioning in modern conditions are studied. Negative trends in their practical application are revealed. These trends prove the necessity for further improvement of these special taxation regimes.
openaire   +1 more source

Access to Finance and Innovation in the Canadian Food Processing

Agribusiness, EarlyView.
ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley   +1 more source

Value added tax under the simplified taxation system: consequences for business and budget

Вестник университета
The emergence of special tax regimes in the Russian tax system is directly related to the development of small and medium-sized enterprises (hereinafter referred to as SME).
N. Z. Zotykov
doaj   +1 more source

Import Wheat Tenders and the Effects of the Russian Invasion

Agribusiness, EarlyView.
ABSTRACT Risk and volatility for many commodities escalated sharply following the Russian invasion of Ukraine, creating numerous uncertainties for trading firms and importers. The purpose of this study is to analyze the bidding behavior in Egyptian wheat import tenders in the pre‐ and post‐invasion periods.
William W. Wilson, Sumadhur Shakya, Isaac Dubovoy   +2 more
wiley   +1 more source