Results 51 to 60 of about 835,990 (331)
Aktualʹnì Problemi Rozvitku Ekonomìki Regìonu, 2018 The article considers the necessity and methodical features of tax optimization as the main component of the tax policy of the enterprise, which is a requirement of time, especially during the period of crisis phenomena in the domestic economy.
Nadiia Shkromyda
doaj +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Growing demand for healthier beverages is driving innovation in the wine sector, with dealcoholized wine emerging as a promising alternative. However, little is known about the contextual conditions under which consumers would choose dealcoholized wine, particularly in countries with strong wine traditions. To fill this gap, this work examines
Giovanna Piracci +4 more
wiley +1 more source
ANALISIS PENERAPAN E-BILLING DALAM PENYETORAN PAJAK PADA SATUAN KERJA STASIUN GEOFISIKA GUNUNGSITOLI
Journal of Management Small and Medium Enterprises (SME's)This research analyzes how e-billing is implemented in paying taxes at the Stasiun Geofisika Gunungsitoli. The research method used a qualitative method with a descriptive approach.
Firmatogu Nainggolan +2 more
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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
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Rural Labor Supply and Economic Opportunities: Commuting, Migration, Tariffs, and Immigration
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Some rural counties remain dependent on agricultural or manufacturing jobs, but an increasing proportion have diversified economics. Rural counties also differ in their abilities to commute to an urban market characterized by higher wages and labor productivity.
Peter F. Orazem, Mary C. Ahearn
wiley +1 more source
, 2017 Increasing tax revenues by reducing the shadow economy has been a central goal of tax policy and administration in the Republic of Korea since the National Tax Service was established as an independent agency in 1966.
M. Sung, R. Awasthi, Hyung Chul Lee
semanticscholar +1 more source
Tax and transfer incidence in Australia [PDF]
, 2015 This paper sheds light on how Australia\u27s tax and transfer system functions to distribute income across the population and over lifetimes. It: provides a descriptive analysis of the flow of major taxes (personal income tax and GST) and transfers ...
Productivity Commission
core
Swedish farmers' approval of nudges
Agribusiness, EarlyView.Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen +2 more
wiley +1 more source
The effect of late payment penalties on the payment timing of owed taxes
Economics Letters, 2022 This paper studies the effectiveness of a policy designed to influence the timing decision for payments of owed taxes. Owed taxes arise when the sum of the foregoing tax year’s preliminary tax payments falls short of the total tax liability. In 2009 the Danish tax authority (SKAT) introduced an annualised penalty rate of 4.6%.
openaire +2 more sources
Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source