Results 61 to 70 of about 2,483,440 (298)
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
Aim: The aim of the study is to model the offence of fiscal fraud (also known as VAT fraud) committed by exploiting the operating mechanism of the value added tax (VAT/statutory VAT) introduced in Hungary (by outlining its general and specific models ...
Barna Szabó
doaj +1 more source
COMPARATIVE ANALYSIS OF FOREIGN AND NATIONAL EXPERIENCE OF UKRAINE IN ADMINISTRATION OF VALUE ADDED TAX [PDF]
The aim of the article is to carry out a comparative analysis of foreign and national experience in the administration of value added tax; to outline the content of this tax, to define its role in the tax systems of foreign countries, as well as clarify ...
Anatolii Kislyi +2 more
doaj +1 more source
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
Does the tax administration act sufficiently protect the taxpayers' right to privacy or provide the taxpayer with a right to be informed? [PDF]
Includes bibliographical references.This dissertation endeavours to establish whether the Tax Administration Act sufficiently protects the taxpayers' constitutional rights to privacy and right to be informed.
Britz, Jaco
core +1 more source
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
How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency
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
The Politics of Tax Administration: Evidence from Spain [PDF]
Does there exist a connection between the political power and the tax administration? In this paper, we offer empirical evidence from Spain that there exists.
Alejandro Esteller-More
core
Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports
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
ESG Information Conflict and Corporate Resilience: The Evidence of ESG Rating Divergence
We explore the role of ESG rating divergence (ESGRD) in the sustainable development of firms from the perspective of organizational resilience. Using Chinese ESG ratings and listed firm data, we examine the impact of ESGRD on firm resilience and find ...
Xin Liu
doaj +1 more source

