Results 81 to 90 of about 1,729,159 (382)
The tax system in Russia as a differentiation factor of the living standard of the population
Вестник Северо-Кавказского федерального университета, 2023 The purpose of the study is to analyze the impact of the taxation structure in Russia on the differentiation of the living standard of the population. The relevance of this problem lies in the fact that the future development of the country depends on ...
I. V. Snimshchikova, K. E. Shamray
doaj +1 more source
The Factors Affecting Corporate Income Tax Non-Compliance: A Case Study in Vietnam
Journal of Asian Finance, Economics and Business, 2020 In many countries, the Government enacts tax laws in order to manage tax collection and regulate the macro-economy. According to Noor, Jamaludin, Omar, and Aziz (2013), tax non-compliance is a growing concern because of its negative effects on the state ...
L. Nguyen +4 more
semanticscholar +1 more source
Swedish farmers' approval of nudges
Agribusiness, EarlyView.Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen +2 more
wiley +1 more source
International Journal of Economics and Financial Issues, 2016 This article suggests a mathematical justification of the possibility of transition to progressive taxation on personal incomes, allowing socially redistribute the tax burden between different groups without losing the total amount of tax yield to the ...
Olga Kalinina
doaj +6 more sources
Cont-Bouchaud percolation model including Tobin tax [PDF]
, 2002 The Tobin tax is an often discussed method to tame speculation and get a source of income. The discussion is especially heated when the financial markets are in crisis. In this article we refer to foreign exchange markets. The Tobin tax should be a small international tax affecting all currency transactions and thus consequently reducing the ...
arxiv +1 more source
Agribusiness, 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
Agribusiness, 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
The detection of earnings management through a decrease of corporate income tax
Future Business Journal, 2021 This paper explores the manner in which Dutch and German listed companies were able to manage earnings by the decline in corporate income tax toward the end of the 2000s. In addition, a recent article examines the existing state of earnings management at
Kawa Wali
doaj +1 more source
Sales Tax Rate Required to Replace the Income Tax [PDF]
, 2006 Over the past few years the idea of eliminating the state income tax has been advanced.
David L. Sjoquist
core
Agribusiness, EarlyView.ABSTRACT Social tensions and resource depletion pose significant challenges to the agri‐food sector, highlighting the need for coordinated strategies to ensure sustainability in supply chains. Despite its critical importance, the relationship between coordination mechanisms and sustainability performance remains underexplored.
Carlos Moreno‐Miranda, Liesbeth Dries
wiley +1 more source