Results 91 to 100 of about 3,189,490 (281)
, 2019 Focusing on the discretionary power to amend an assessment at any time where the Commissioner is “of the opinion there has been fraud or evasion”, this article argues that the increasingly prevalent practice in the Federal Court of summarily dismissing ...
Azzi, John (R16318)
core
Table 1: Location, institution type, focal science and number of participants interviewed in each capacity ...
Centre for Capacity Research
core +1 more source
Advanced Intelligent Systems, EarlyView.As food insecurity and global food demands surge, artificial intelligence (AI)‐based technologies offer promising opportunities to reduce food loss and waste. In this perspective, current AI adoption across the food supply chain is assessed using various academic, industry, and policy sources.
Akansha Prasad +5 more
wiley +1 more source
Theoretical approaches to the determination of tax potential
Хабаршысы. Экономика сериясы, 2019 Tax capacity is one of the most important economic categories of tax planning process. It allows to fairly assess revenue opportunities of the budget, region’s security with own financial resources.
Ж. Казбекова +1 more
doaj
STATE REGULATION OF TAX STIMULATION FOR INNOVATIVE ACTIVITIES OF ENTERPRISES
Фінансово-кредитна діяльність: проблеми теорії та практики, 2018 There are modeling the implications of introducing tax incentives for innovative enterprises. The appropriateness of tax incentives for innovation at the expense of incremental tax credit on corporate profit tax has been confirmed.
V. M. Tyschenko +2 more
doaj +1 more source
Building Tax Capacity for Growth and Development
Departmental PapersTax capacity is fundamental to state-building and sustainable development. Achieving a tax-to-GDP ratio of at least 15 percent—endorsed by the UN’s Compromiso de Sevilla—is critical for institutional strength, financial market depth, and economic growth.
Katherine Baer +9 more
openaire +1 more source
Food inflation pass‐through from agricultural imports in a small open economy
American Journal of Agricultural Economics, EarlyView.Abstract This paper develops a new framework for quantifying cost pass‐through in a small open economy by estimating firm‐level markup responses to agricultural import price shocks. We show theoretically that markup adjustments depend on firms' reliance on imported inputs and demand curvature, generating heterogeneous inflationary effects across firm ...
Minseong Kang, Seungki Lee
wiley +1 more source
When It Rains It Pours: Political Determinants of Inflation Crises in Civil War
The Korean Journal of International StudiesThis article examines how the political and institutional conditions of countries engaged in civil war affect the occurrence of inflation crises. I argue that a government’s inability to raise and collect taxes increases the likelihood of an inflation ...
doaj +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra +3 more
wiley +1 more source
KeunisThis quantitative study examines how digital transformation, institutional capacity, and monitoring systems drive taxpayer compliance and tourism tax performance in Bali, Indonesia, and the Gold Coast, Australia, also considering the challenges posed by ...
Fatmawati Zahroh, Ranjith Ihalanayake
doaj +1 more source