Results 61 to 70 of about 29,490 (262)

Cigarette taxation and consumption in The Czech Republic. Have these factors influenced tax revenue?

open access: yesFinancial Internet Quarterly
The article evaluates the development of the tax burden on cigarettes in the Czech Republic from 1993 to the end of 2023. Tax burden is represented by effective tax rate. The research results show that the tax burden on these products is still increasing.
Krajňák Michal
doaj   +1 more source

Tax Avoidance of Mining Sector Companies Registered on The Indonesia Stock Exchange

open access: yesJurnal Akuntansi
This study aims to test and analyze the effect of deferred tax burden, thin capitalization, and financial distress on tax avoidance with managerial ownership as a moderating variable. It uses a quantitative approach.
Melisa Dwi Kirnanda   +2 more
doaj   +1 more source

Farmers’ Protests in Germany: Media Coverage and Types of Bias

open access: yesAgribusiness, EarlyView.
ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley   +1 more source

THEORETICAL BASIS AND PRACTICAL EXPERIENCES OF TAX SHIFTING WITH REFERENCE TO AGRICULTURE

open access: yesEkonomika Poljoprivrede (1979), 2011
Country, starting from the general interests, establishes the financial distribution of burden, but individuals burdened by taxes, having their own personal interests, do not accept this distribution.
Goran Milošević, Mirko Kulić
doaj  

Swedish Consumers' Willingness‐to‐Pay for Plant‐Based Proteins in Pasta Sauce: Preferences and Policy Scenarios

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper explores Swedish consumers' protein preferences by estimating the willingness‐to‐pay (WTP) for minced meat and plant‐based proteins in pasta sauce from an in‐store experiment (n = 206) and an online discrete choice experiment (n = 517). On average, the WTP was highest for minced meat.
Emilia Mattsson   +3 more
wiley   +1 more source

Simplification Opportunities in Some Western European Personal Income Tax System

open access: yesStudia Universitatis Vasile Goldis Arad, Seria Stiinte Economice
This paper builds on earlier analyses of international examples to further explore the limitations of simplification opportunities in personal income tax systems.
Bonifert Éva Szabóné
doaj   +1 more source

A Measure of Tax Burden for the Companies Listed on the AeRo Segment of the Bucharest Stock Exchange

open access: yesAudit Financiar, 2021
Tax pressure can be calculated at the macroeconomic level, but also at the microeconomic level, by analysing the data provided by companies in their financial statements, or by authorities giving official statistics.
doaj   +1 more source

Consumers' Willingness to Pay a Premium for Climate‐Friendly Food Production: The Role of Production Method Information and Social Norms

open access: yesAgribusiness, EarlyView.
ABSTRACT This study examines whether information about production methods and social norms can increase consumers' willingness to pay (WTP) a price premium for food produced using climate‐friendly farming methods. A randomized survey experiment was conducted with 1568 respondents across Denmark, Lithuania, and Spain, who were assigned to one of four ...
Kassa Tarekegn Erekalo   +5 more
wiley   +1 more source

The Effect of Tax Planning to Minimize the Tax Burden

open access: yesFundamental Management Journal, 2017
This study aims to determine how the effect of tax planning undertaken by PT. KBX, and to know what the right method to minimize the tax burden. The data for this study were obtained from interviews with tax accounting section and General Human Resources of PT. KBX with observations regarding the implementation of tax planning. The research proves that
Christina Melfrida   +2 more
openaire   +1 more source

Market‐Based Nutrition Regulation and Adult BMI Dynamics in Latin America

open access: yesAgribusiness, EarlyView.
ABSTRACT Market‐based nutrition policies, including interpretative labeling systems and taxes on sugar‐sweetened beverages (SSBs), have been widely adopted across Latin America to influence dietary choices and address rising obesity rates. While prior research documents change in food purchasing and product reformulation following these policies ...
Emiliano Lopez Barrera, Grace Melo
wiley   +1 more source

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