Results 61 to 70 of about 64,063 (291)

Upaya Hukum Wajib Pajak Atas Surat Ketetapan Pajak Kurang Bayar Yang Ditetapkan Oleh Fiskus Dalam Pemenuhan Hak Wajib Pajak [PDF]

open access: yes, 2011
Sistem pemungutan pajak self assessment system memberi kepercayaan kepada wajib pajak untuk menghitung, melaporkan pajak yang terutang dalam Surat Pemberitahuan (SPT), kemudian menyetor kewajiban perpajakannya.
Rachmawati, A. R. (Agung)   +1 more
core  

How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan   +3 more
wiley   +1 more source

Access to Finance and Innovation in the Canadian Food Processing

open access: yesAgribusiness, 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

PENGARUH SISTEM PERPAJAKAN YANG KONDUSIF TERHADAP DUNIA USAHA

open access: yesJurnal Ilmiah Akuntansi dan Bisnis, 2007
There are two parties in taxation system which has different interests. Thefirst party is known as fiskus, in this case Direktorat Jenderal Pajak, and societyor tax payer as the second party.
I MADE SADHA SUARDIKHA
doaj  

Tax Payers’ Knowledge Towards Value Added Tax in Nepal

open access: yesJournal of Nepalese Business Studies, 2018
Value added tax (VAT) has been the most essential choice as an ingredient of tax reforms of developing countries like Nepal, which leads to revenue enhancement and sustainable economic development. As VAT was a new concept in Nepal, a comprehensive taxpayer education program was launched to impart knowledge regarding the various aspects of VAT to ...
openaire   +2 more sources

Economic and Environmental Tradeoffs in Cultivating Short Food Supply Chains With Urban Indoor Agriculture

open access: yesAgribusiness, EarlyView.
ABSTRACT This study advances the literature on sustainable urban agriculture and alternative sustainable food production systems, which have gained momentum due to the need to strengthen regional food supply chains and meet the growing urban demand for fresh food. Indoor agriculture (IA) holds promise for year‐round cultivation of fresh produce even in
Joseph Seong   +2 more
wiley   +1 more source

Tax harmonisation in free trade EU – reflection on the possibilities of tax evasion – part 1

open access: yesLittera 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  

Testing the Marketing Performance of German Wheat Farmers

open access: yesAgribusiness, 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

Tax Payer Rights

open access: yes, 2021
I gave an overview on international tax development and tax payer rights....
openaire   +1 more source

A Tax on Work for the Elderly: Medicare as a Secondary Payer [PDF]

open access: yes
Medicare as a Secondary Payer (MSP) legislation requires employer-sponsored health insurance to be a primary payer for Medicare-eligible workers at firms with 20 or more employees. While the legislation was developed to better target Medicare services to
Gopi Shah Goda   +2 more
core  

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