Results 81 to 90 of about 794,338 (307)
Import Tariffs Enforcement with Low Administrative Capacity [PDF]
Import tariff receipts represent an important share of government revenues in many developing countries and there has recently been a surge in empirical studies showing how evasion in this field is a pervasive phenomenon.
Mirco Tonin
core
Testing the Marketing Performance of German Wheat Farmers
Agribusiness, EarlyView.ABSTRACT This paper analyses the marketing performance of wheat farmers in Germany. Wheat sales data from 465 individual farms over a 12‐year period are used to test against different market benchmarks. Market benchmarks are constructed by simulating passive trading agents using regional wheat prices.
Franziska Potts, Jens‐Peter Loy
wiley +1 more source
Implicit tax co-ordination under repeated policy interactions [PDF]
In the context of a stylised game theoretical framework of capital tax competition, we show that when repeated policy interactions are associated to a systematic punishment of the deviating policymaker, a co-ordinated outcome can be the solution to the ...
Catenaro, Marco, Vidal, Jean-Pierre
core +3 more sources
TAX CONTROL AS AN ELEMENT OF INTERACTION BETWEEN TAX PAYERS AND TAX AUTHORITIES
Economies' HorizonsThe article analyzes the role and importance of tax control as a key element of interaction between taxpayers and tax authorities. It is determined that tax control is a key element of the tax system, since the functioning of the country's economy depends on its effectiveness, and forms of tax control contribute to the efficiency of tax relations. The
Oksana Vinnytska, Liudmyla Chvertko
openaire +3 more sources
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
Agribusiness, EarlyView.ABSTRACT Despite the broad focus on necessity‐ and opportunity‐driven entrepreneurship in research and policy, the entrepreneurial dichotomy within the agribusiness context has not been adequately addressed. This study contributes to closing this knowledge gap by examining youth's perceptions of agribusiness through the lens of the push‐pull motivation
Cool Dady Mangole +6 more
wiley +1 more source
A History of Tax Regulation Prior to the Administrative Procedure Act [PDF]
, 2014 The relationship of the Administrative Procedure Act (APA) to tax administration has been the subject of increasing scrutiny from scholars and courts.
Camp, Bryan T.
core +1 more source
Agribusiness, EarlyView.ABSTRACT This study examines food price inflation rate convergence among EU27 Member States from 2005 to 2024, focusing on structural breaks, external shocks, and regional disparities. Using panel unit root tests and club convergence analysis, the findings reveal no overall convergence but identify multiple convergence clubs.
Tibor Bareith, Imre Fertő
wiley +1 more source
Notary/PPAT Responsibility for Misuse of Tax Fund Custody by Parties
International Journal of Islamic Education, Research and MulticulturalismIn recent decades, many notaries/PPATs have been involved in legal issues, both intentionally and unintentionally. One problem that often occurs is the abuse of trust related to land rights tax payments entrusted by service users to notaries/PPATs ...
Putri Hijrotul Lutfiah +2 more
doaj +1 more source
Wykładnia logiczna artykułu 199a ustawy Ordynacja podatkowa
Acta Iuris Stetinensis, 2016 In case of doubt as to the legal nature of the legal action, which is a taxable person, the tax authority may request the Court to determine the existence of a legal relation/Such action is to prevent taxpayers making apparent steps to reduce the tax ...
Rafał Bernat
doaj +1 more source