Results 51 to 60 of about 5,489 (300)
Access to Finance and Innovation in the Canadian Food Processing
Agribusiness, EarlyView.ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley +1 more source
Efficiency of Tax Administration Procedures
ACROSS, 2022 This paper analyses the tax administration procedures and their importance in order to ensure the functionality of the tax system. A special role is placed on the analysis of the methods of ensuring the performance of the State Tax Service (SFS) in ...
Corina BULGAC, Dr, Mihail STRATULAT
doaj
Testing the Marketing Performance of German Wheat Farmers
Agribusiness, EarlyView.ABSTRACT This paper analyses the marketing performance of wheat farmers in Germany. Wheat sales data from 465 individual farms over a 12‐year period are used to test against different market benchmarks. Market benchmarks are constructed by simulating passive trading agents using regional wheat prices.
Franziska Potts, Jens‐Peter Loy
wiley +1 more source
PELAKSANAAN SELF ASSESMENT SYSTEM MENURUT PERSEPSI WAJIB PAJAK ORANG PRIBADI
Jurnal Analisis Bisnis Ekonomi, 2017 The aim of this research is to investigate the empirical evidence about influence perception personal tax payer to bring about self assesment system. Self assesment system is system of tax collection that give to tax payer o calculate, to report, to Tx ...
Nur Laila, Mustaqim Mustaqim
doaj
Withholding tax on interest: Who has the withholding obligation?
Journal of Economic and Financial Sciences, 2019 Orientation: Non-residents receiving interest from a South African source will be taxable in terms of the gross income definition in the South African Income Tax Act. Effective 01 March 2015, new provisions for withholding of tax on interest (WTI) to non-
Marina Bornman +2 more
doaj +1 more source
Agribusiness, 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
Tax Payers Awareness in Nepal Regarding with Value Added Tax and Income Tax
Pravaha, 2022 This study analyzes the moral behavior of Nepalese taxpayers. Additionally, the study seeks to address the underlying reasons for non-compliance. Data were collected by 400 participant questioners and analyzed using thematic analysis. The result suggests that these taxpayers do not have sufficient technical knowledge and perceive the VAT system as ...
null Jitendra Prasad Upadhaya +1 more
openaire +1 more source
PENGARUH FAKTOR TAX PAYER TERHADAP KEBERHASILAN PENERIMAAN PAJAK BUMI DAN BANGUNAN DI KOTA PADANG [PDF]
, 2010 Ada tiga elemen penting dalam keberhasilan perpajakan yaitu tax law, tax administration, 'dan tax payer (wajib pajak). Pengetahuan tentang wajib pajak akan rnemudahkan setiap peningkatan keberhasilan perpajakan sehingga permasalahan yang diajukan adalah:
Gemala, Boria
core
Farmers’ Protests in Germany: Media Coverage and Types of Bias
Agribusiness, 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 harmonisation in free trade EU – reflection on the possibilities of tax evasion – part 1
Littera Scripta, 2011 In the theoretical part of article No. 1 describes the principle of VAT taxation; taxation rate –we distinguish the standard rate and the reduced rate; levitation of VAT; who is the tax payer and especially if it is advantageous or disadvantageous to be ...
Ludmila Opekarová, Věra Mulačová, Hana Ezrová, Romana Píchová
doaj