Results 71 to 80 of about 791,573 (313)
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
Resources allocated to tackling the tax gap: a comparative EU study [PDF]
Since the onset of the global financial crisis in 2008 and the development of austerity as a widespread economic strategy there has been continuing focus on the tax gap as an issue, which is the difference between the amount of tax that should ...
Guter-Sandu, A., Murphy, R.
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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
Competence of Tax Authorities in the Gift and Inheritance Tax
Teka Komisji Prawniczej PAN Oddział w Lublinie, 2023 The topic of tax authorities is essential from both theoretical and practical perspectives. It encompasses a variety of questions related to the fundamental features of these institutions and to the identification of comprehensive regulations for establishing their competency.
openaire +1 more source
Proprietary Public Finance, Political Competition, and Reputation [PDF]
Although tax policy in most historical cases has been barely distinguishable from legalized theft, why have tax and spending policies in a few unusually fortunate communities, such as some of the modern democracies, apparently been, if not welfare ...
Herschel I. Grossman, Suk Jae Noh
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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
Efficiency of Croatian tax authorities
Newsletter : an occasional publication of the Institute of Public Finance, 2009 Croatian tax authorities are becoming more successful and efficient in collecting tax: in the period 1997–2006 they spent increasingly less money per kuna of collected revenues. The ever better indicators are even more evident if we analyse the periods 1997–2001 and 2002–2006 separately: in the first period 2.18 and in the second 1.90 lipa per kuna of ...
openaire +3 more sources
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
Harmonizing Investigative Powers of KPK and Tax Authority in State Financial Crimes
JustisiThis study aims to analyze the overlap of investigative authority between investigators of the Corruption Eradication Commission (KPK) and investigators of the Directorate General of Taxes (DJP) in criminal acts that cause financial losses to the state ...
Vito Oktovianus Maupiku +1 more
doaj +1 more source
Fighting fiscal corruption: The case of the Tanzania Revenue Authority [PDF]
Over the last decade several African countries have undertaken comprehensive reforms of their tax administrations, with the aims of increasing revenue and curbing corruption.
Odd-Helge Fjeldstad
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