Results 91 to 100 of about 1,469,028 (293)
Effective Corporate Income Tax Burden in Croatia [PDF]
This paper provides an analysis of corporate income tax (CIT) in Croatia. Given the fact that Croatia implements a consumption-based CIT and a number of tax incentives, the purpose of this paper is to establish the level of effective tax burden on ...
Hrvoje Šimović
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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
The German Federal Court of Audit's observations of and comments on tax administration and tax compliance [PDF]
Auditing institutions, such as the German Federal Court of Audit (BRH), provide information on public revenue and public spending. The question of how to increase tax compliance has been of frequent interest.
Schöbel, Enrico
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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
KEBIJAKAN PENGATURAN PEMUNGUTAN PAJAK DALAM UPAYA MEWUJUDKAN SELF ASSESSMENT SYSTEM
Jurnal Litigasi, 2019 The policy in enforcing the tax collection system is the authority of the state to determine it. Not all taxes must be the same in the way they are collected.
Berna Sudjana Ermaya
doaj +1 more source
Distributional analysis of the Ohio estate tax, 2000-2004
, 2006 "Kristianto Haryanto, Intern; Caroline Steigerwald, Tax Analyst; Mike Sobul, Administrator."; "December 2006."; Includes bibliographical references (p. 12).; Harvested from the web on 4/30/12Revenues from the estate tax are divided between the state and ...
core +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
LawsIn the era of global data exchange, banking secrecy is no longer absolute, becoming part of a more transparent tax administration system. International exchange of tax information has necessitated a legal analysis of issues related to tax secrecy and ...
Gulnara T. Nurbekova +2 more
doaj +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin +5 more
wiley +1 more source
Психология и право, 2015 The article is devoted to the relationship of personal qualities and efficiency of professional activity of employees of tax authorities. In work the analysis of professional activity of the employee of the tax authority, attempt to consider a set of ...
Kvashnina N.N., Konopleva I.N.
doaj +1 more source