Results 41 to 50 of about 18,214 (303)

Fairness dimension of goods and services tax

International Journal of Accounting, Business and Finance, 2022
A tax system to be called fair must assess the tax liability of each tax-payer without any biases. Most studies suggest a positive relationship between tax fairness perception and compliance behavior. This relation can only be ascertained if the factors of tax fairness are known.
null Hansa, Praveen Sahu
openaire   +2 more sources

Adjusting the Tax Base of the Value Added Tax

CECCAR Business Review, 2021
The tax base and the related value added tax is fully determined on the delivery of goods and/or the performance of services. The present article discusses a series of theoretical and practical aspects regarding the cases where the tax basis for the VAT ...
Lucian CERNUȘCA
doaj   +1 more source

Distinct Systemic Sclerosis Phenotypes Related to Ethnicity: An Opportunity to Personalize Care?

Arthritis Care &Research, EarlyView.
Objective The objective is to describe and compare demographic, clinical, and serological characteristics of patients with systemic sclerosis (SSc) according to ethnic background. Methods Participants enrolled in the Canadian Scleroderma Research Group cohort who self‐identified to a single ethnicity group were included.
Danick Goulet, Camille Guertin, Maggie Larché, Isabelle Ferdinand, Marie Hudson, May Y. Choi, Mohammed Osman, Janet Pope, Carter Thorne, Murray Baron, Sasha Bernatsky, Sabrina Hoa   +11 more
wiley   +1 more source

Goods and services tax - the 'Gourley' principle applies [PDF]

, 2010
Business and other compensation payments awarded by courts as a result of litigation generally recognise the impact that taxation will have on the recipient, ensuring that the recipient is no worse off as a result of the incidence of tax (the Gourley ...
Delany, Tom
core  

Clustering OECD Countries According to Tax Indicators

International Journal of Public Finance
This study aims to cluster a particular group of countries (OECD countries) according to tax indicators and to determine essential variables in clustering. The recent data on taxation percentages 2021 in OECD countries were obtained from the OECD website.
Selim Tüzüntürk
doaj   +1 more source

Caregiver Perspectives on the Burden of Disease and Treatment in Uncontrolled Gout

Arthritis Care &Research, Accepted Article.
Objective Uncontrolled gout (UG) refers to persistently elevated serum urate (SU) levels >6 mg/dL and ongoing gout symptoms despite use of urate‐lowering therapy (ULT). The objective of this study was to evaluate the burden associated with informal caregiving for individuals with UG.
Angelo Gaffo, Bhavisha Desai, Abiola Oladapo, Nana Kragh, Rebekah Zincavage, Brad Padilla, Naomi Schlesinger   +6 more
wiley   +1 more source

IMPACT OF GOODS AND SERVICES TAX (GST) ON INDIAN ECONOMY [PDF]

, 2021
Goods and Services Tax (GST) is one tax subsuming all the indirect taxes in the economy. Itis said to be national tax. Because, it is a uniform tax across all states of the country: only onerate will prevail on one set of goods across all parts of the ...
PRIYANKA SHARMA
core   +1 more source

Kenyan Farmers' Policy Priorities During Economic Crisis and Stability: Insights From a Best‐Worst Scaling Experiment

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Amid rising food and fertilizer prices, understanding farmers' policy preferences is critical for effective crisis response. We use best‐worst scaling experiment to assess Kenyan mobile‐owning crop farmers' preferences for government support under high and normal price scenarios.
Mywish K. Maredia, John Olwande, Jacob Ricker‐Gilbert, David L. Mather, Nicole M. Mason   +4 more
wiley   +1 more source

The goods and services tax (GST) [PDF]

, 2016
The Australian Goods and Services Tax (GST) is a tax levied on the supply of goods and services in Australia. The GST is charged at a rate of 10 per cent of the final price of goods and services.
Miranda Stewart, Peter Varela
core  

Sustainable Productivity Growth in Agriculture: The Role of Shifts in R&D Investments and Technology

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT The objective of the paper is to evaluate the long‐term prospects of sustainable productivity growth linked to plausible assumptions on public agricultural R&D investments as the key productivity driver. Second, it investigates the role of changing R&D focus from yield maximization to input saving technologies (fertilizers and pesticides). The
Zuzana Smeets Křístková, Michiel van Dijk, Robert M'Barek, Hans van Meijl, Tomas Ratinger   +4 more
wiley   +1 more source