Results 81 to 90 of about 1,377 (250)
Green Taxes and Administrative Costs: The Case of Carbon Taxation [PDF]
This paper explores the trade-off between incentive effects and administrative costs associated with the implementation of various environmental tax instruments, with special reference to carbon taxes.
Sjak Smulders, Herman R.J. Vollebergh
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Value added tax under the simplified taxation system: consequences for business and budget
Вестник университетаThe 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
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 +3 more
wiley +1 more source
Problems of Application of Special Tax Regimes for Subjects of Small Enterprise
, 2018 В статье рассматриваются специальные налоговые режимы как инструменты государственного стимулирования развития малого предпринимательства. Цель работы: исследование проблем применения каждого налогового режима в отдельности и в совокупности с другими ...
Масленникова, М. А. +3 more
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Науковий вісник Ужгородського національного університету. Серія ПравоThe scientific article is devoted to one of the important objects of national security – energy security. The organizational and legal approaches to the regulation of energy security are singled out and certain aspects of state regulation of energy ...
V. I. Kodaniov
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
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
Undeclared economic activity in central and eastern Europe -- how taxes contribute and how countries respond to the problem [PDF]
The paper examines the incentives and distortions created by tax policy and administration structures that motivate individuals to undeclare or under-declare work in the new EU member countries.
Leibfritz, Willi
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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
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 +2 more
wiley +1 more source