Results 61 to 70 of about 4,552,203 (331)

Tax Law

open access: yesCorporate Duties to the Public, 2015
This essay introduces the various contributions to a special issue of the journal. Its overall theme is the variety of ways in which “tax complexity” performs political functions.
J. Snape
semanticscholar   +1 more source

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

open access: yesAgribusiness, 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

ECONOMIC AND LEGAL ASPECTS OF IMPLEMENTING THE PRACTICE OF THE ECHR IN THE NATIONAL JUDICIAL SYSTEM OF UKRAINE (CRIMINAL AND CIVIL CASES)

open access: yesBaltic Journal of Economic Studies
Implementing the decisions of the European Court of Human Rights (ECHR) within Ukraine’s national judicial system, particularly in criminal and civil proceedings, is a pressing issue in the context of the country’s European integration and ongoing legal
Anastasiia Pidgorodynska   +2 more
doaj   +1 more source

El Suministro Inmediato de Información en el impuesto sobre el valor añadido

open access: yesIDP, 2017
El Suministro Inmediato de Información es el nuevo sistema de gestión del impuesto sobre el valor añadido, que supone un importante avance en la administración electrónica en el ámbito tributario, así como una intensificación del uso de las tecnologías ...
Ana María Delgado García   +1 more
doaj   +1 more source

Genetics Crime and Justice [PDF]

open access: yes, 2015
This review is unashamedly from the perspective of English law because busy United Kingdom criminal law solicitors and barristers mostly wish to know what the law states, which case is a precedent case and whether the author has provided up-to-date legal
Ramage, Sally
core  

The Role of Coordination Mechanisms and Transaction Costs Promoting Sustainability Performance in Agri‐Food Supply Chains: Evidence From Ecuador

open access: yesAgribusiness, EarlyView.
ABSTRACT Social tensions and resource depletion pose significant challenges to the agri‐food sector, highlighting the need for coordinated strategies to ensure sustainability in supply chains. Despite its critical importance, the relationship between coordination mechanisms and sustainability performance remains underexplored.
Carlos Moreno‐Miranda, Liesbeth Dries
wiley   +1 more source

Municipal Income Tax "Fix" is a Flub: Legislators should cut tax avoidance, not invite it [PDF]

open access: yes, 2013
A major rewrite of the state law governing Ohio municipal income tax is being discussed in Columbus. A proposal to overhaul the tax -- House Bill 601 -- was introduced late last year, and the General Assembly will see a revised version afterit convenes ...
Zach Schiller
core  

Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports

open access: yesAgribusiness, 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

Pragmatic Administrative Law and Tax Exceptionalism [PDF]

open access: yes, 2014
This Essay responds to the 2014 Duke Law Journal Administrative Law Symposium. Its principal contention is that courts and other commentators should give due weight to the history and virtues of the evolution of administrative law in the United States ...
Murphy, Richard
core   +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

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