Results 71 to 80 of about 864,803 (287)
Perspektif: Jurnal Ilmu-ilmu SosialThis study examined the effect of tax administration and timely payments: a study of selected Internal Revenue Service in South-West Nigeria. A field survey research method was adopted, primary data obtained through the administration of a structured ...
Adesemowo Modupeola Morenike +2 more
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT This study examines whether information about production methods and social norms can increase consumers' willingness to pay (WTP) a price premium for food produced using climate‐friendly farming methods. A randomized survey experiment was conducted with 1568 respondents across Denmark, Lithuania, and Spain, who were assigned to one of four ...
Kassa Tarekegn Erekalo +5 more
wiley +1 more source
Rethinking Taxation:The Automated Payment Transaction (APT)Tax [PDF]
This paper examines the desirability and feasibility of replacing the present system of personal and corporate income, sales, excise, capital gains, import and export duties, gift and estate taxes with a single comprehensive revenue neutral Automated ...
Edgar L. Feige
core
Tax compliance as the result of a psychological tax contract: The role of incentives and responsive regulation [PDF]
, 2005 In this paper, we develop the notion of a psychological tax contract by looking on the conditions that shape tax morale and confronting it with empirical evidence.
Frey, Bruno +3 more
core
Tax penalty payment and the “non bis in idem” principle
Правоприменение, 2017 The subject. This paper deals with problems related to tax law with a special focus on legalregulation of the tax procedure contained in the Czech Tax Procedure Code.
M. Karfíková
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT Strategic positioning becomes increasingly important as markets mature, particularly in consumer‐facing industries that offer similar products, experiential cues, and values‐based messages. This study offers a conceptual model to examine the strategic positioning factors that motivate consumers to visit one local business over another before ...
Aaron J. Staples +2 more
wiley +1 more source
The Efficiency of Direct Payments versus Tax Reductions under Uncertainty [PDF]
This paper analyzes the optimal behavior of farmers in the presence of direct payments and uncertainty. In an empirical analysis for Switzerland, it confirms previously obtained theoretical results and determines the magnitude of the theoretical ...
Ribas-Tur, Joan +2 more
core
Lower trade credit payment delays as a result of exclusion from tax deductible expenses
International Journal of Management and EconomicsThis article tests whether excluding late and long payments from deductible expenses shortens days payable outstanding (DPO). We exploit a natural experiment of increasing the income tax base resulting from liabilities overdue for more than 30 days and ...
Bernal Arkadiusz, Białek-Jaworska Anna
doaj +1 more source
TAXATION SYSTEM AT INTRA PRODUCTION LEVEL
Наука и техника, 2006 The paper presents results of the analysis concerning taxation in the country at the level of an enteфrise and its structural sub-divisions in the period of transforming economy.Recommendations are given on the following aspects: modernization of income ...
L. I. Podderegina
doaj +1 more source
Economic Impact of Sustainability in Wine Sector: A Systematic Literature Review
Agribusiness, EarlyView.ABSTRACT Sustainability has become a key issue in the wine sector, raising questions about its compatibility with firms' economic performance. Despite growing attention to environmental and social practices, evidence on their economic implications remains fragmented.
Valentina Di Chiara +2 more
wiley +1 more source