Results 61 to 70 of about 200,121 (329)
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
Jurnal Riset Akuntansi dan Keuangan, 2017 . Research conducted aiming to test and know the influence of intensity of fixed assets, sales growth and political connections against tax avoidance. The research method used is quatitative method.
Shinta Meilina Purwanti +1 more
doaj +1 more source
Petroleum Profit Tax and Nigeria Economic Development [PDF]
, 2011 Petroleum Profit Tax is a major source of revenue for the Federal Government of Nigeria to meet its statutory obligations of ensuring the economic development of Nigeria.
ADEGBIE, F. F., Fakile , A. S.
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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
Tax Risk and Cost of Debt: The Role of Tax Avoidance—Evidence from the Iraqi Stock Market
RisksTaxes represent a significant expense for many companies, prompting a strong incentive to minimize tax liabilities through strategies known as tax avoidance.
Hussen Amran Naji Al-Refiay +3 more
doaj +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
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)) [PDF]
This study aims to examine the effect of firm size, leverage, and institutional ownership on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2021 period.
Qur'aeni, Selly Dhamayanti
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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
Minimizing Tax Avoidance by Using Conservatism Accounting through Book Tax Differences. Case Study in Indonesia [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2017 The research’s first purpose is to analyze directly conservatism accounting influence towards book tax differences and tax avoidance. The second pusrpose is to analyze indirect influence of towards tax avoidance through book tax differences. The research
Heni PURWANTINI +2 more
doaj
Tax avoidance, tax evasion, and tax flight: Do legal differences matter? [PDF]
Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden, it is likely that ...
Boris Maciejovsky +2 more
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