Results 111 to 120 of about 33,132 (298)

Is Youth's Engagement in Agribusiness an Opportunity or a Necessity? A Closer Look at the Situation in South Kivu, Eastern Democratic Republic of the Congo

open access: yesAgribusiness, 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

Heterogeneity in Food Price Inflation Convergence Across the EU: Evidence From Club Dynamics and Structural Breaks

open access: yesAgribusiness, 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

Quo vadis, deficit? How high the tax level will be when the economic cycle reverses? [PDF]

open access: yes
The economic recession dampened tax revenues, causing deterioration – partly temporary, partly permanent – in the general government balance. The fiscal position can be assessed realistically if we can determine the level of revenue and deficit in the ...
Zoltán Reppa, Gábor P. Kiss
core  

Effectiveness and Efficiency of Polish Revenue Administration after the 2017 Reform in the Context of Tax Process Digitalisation

open access: yesActa Universitatis Lodziensis. Folia Oeconomica
This article examines whether the 2017 reform establishing the National Revenue Administration (Polish: Krajowa Administracja Skarbowa, abbreviated KAS) and tax process digitalisation improved both collection effectiveness and operational efficiency ...
Grzegorz Szczodrowski
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

Tax Morale and Public Sector Revenues in Baltic Countries

open access: yesSTEPP: Socialinė Teorija, Empirija, Politika ir Praktika, 2019
This article investigates issues behind households’ tax payment morale, theoretical and practical aspects of the tax payment gap, and its impact on public sector revenue in Baltic countries.
Virgilijus Rutkauskas
doaj   +1 more source

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

Tax Evasion and the Allocation of Capital [PDF]

open access: yes
The efficiency cost of capital misallocations between the corporate sector and the noncorporate sector is typically measured using statutory tax differences.
Don Fullerton, Marios Karayannis
core  

ESTIMATING VALUE ADDED TAX GAP IN TURKEY [PDF]

open access: yes, 2016
13th International Scientific Conference on Economic and Social Development (ESD) -- APR 14-16, 2016 -- Barcelona, SPAINWOS: 000389417100047As an important issue in the fiscal structure of a country, tax gap is defined as the difference between tax ...
Canikalp, Ebru   +2 more
core   +2 more sources

The effect of shadow economy – country's tax losses

open access: yesMokslas: Lietuvos Ateitis, 2011
The article analyzes the content of shadow economy through the prism of the tax administration. The author provides the limitations of the study and methodologically based relationship between the shadow economy and the tax revenue not to be received to ...
Jolita Krumplytė
doaj   +1 more source

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