Results 61 to 70 of about 64,345 (305)
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
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
The Effect of Tax Amnesty and Taxpayer Awareness to Taxpayer Compliance with Financial Condition as Intervening Variable [PDF]
, 2018 This study aimed to analyze the influence Tax Amnesties and awareness of taxpayer on the financial condition and taxpayer compliance, analyze the influence of financial condition on tax compliance and to analyze the influence of Tax Amnesties and ...
Hermanto, B. (Bambang), Lisa, O. (Oyong)
core +1 more source
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
PENGARUH SISTEM PERPAJAKAN YANG KONDUSIF TERHADAP DUNIA USAHA
Jurnal 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
Upaya Hukum Wajib Pajak Atas Surat Ketetapan Pajak Kurang Bayar Yang Ditetapkan Oleh Fiskus Dalam Pemenuhan Hak Wajib Pajak [PDF]
, 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
Tax Payers’ Knowledge Towards Value Added Tax in Nepal
Journal 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
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 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
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