Results 51 to 60 of about 66,390 (264)

Potential and Contribution of Hotel Tax and Restaurant Tax to PAD

Jurnal Hukum, Administrasi Publik dan Negara
This study explores the potential and contribution of hotel and restaurant taxes to Regional Original Revenue (PAD) in Surabaya, Indonesia. Using a qualitative descriptive approach, data were obtained from both primary and secondary sources. Primary data came from the Regional Government of Surabaya and the Regional Revenue Agency, while secondary data
null Suparman Suparman, null Aris Sunarya, null Sarwani Sarwani, null Sri Kamariyah   +3 more
openaire   +1 more source

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, Leon Englberger, Jens Rommel   +2 more
wiley   +1 more source

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

Agribusiness, EarlyView.
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó, Eduardo Sánchez‐García, Bartolomé Marco‐Lajara, Luis A. Millán‐Tudela   +3 more
wiley   +1 more source

Tax Revenues of the Berehove Territorial Community Budget: A Structural-Dynamic Analysis (2021–2025)

Проблеми сучасних трансформацій. Серія: економіка та управління
The sustainability of the revenue base of local budgets during wartime largely depends on the stability of tax revenues and the ability of communities to adapt their tax base to changes in economic activity.
Габріелла Лоскоріх, Вероніка Ганусич, Оксана Перчі   +2 more
doaj   +1 more source

Evaluation of Taxable Capacity of an Administrative-Territorial Unit [PDF]

Problemi Ekonomiki, 2018
The aim of the article is the revealing of the essence of taxability capacity of an administrative-territorial unit, further development of the methodological basis for assessing taxable capacity of local budgets in the context of fiscal decentralization.
Kaneva Tetiana V.
doaj  

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

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

Socially oriented regional tax policy: theory and methodology

Хабаршысы. Экономика сериясы, 2019
The article is devoted to methodological aspects of formation and implementation of socially orient-ed regional tax policy. The main directions and ideas of the study consist in the theoretical justification and development of methodology for the ...
Tyurina Y.G.
doaj   +1 more source

The inheritance and gift tax in Germany: Reform potentials for tax revenue, efficiency and distribution

Public Sector Economics, 2020
The inheritance tax is often seen as an effective tool to reduce wealth inequality, to raise public revenues if needed, and to increase incentives to work by lowering the tax burden on labour, which is especially high in Germany, according to the OECD. The purpose of this paper is therefore to shed light on the question of whether an inheritance tax is
Beznoska, Martin, Hentze, Tobias, Stockhausen, Maximilian   +2 more
openaire   +3 more sources

Staging an Experience of Cultural Heritage Preservation: Consumers' Willingness to Pay for Heirloom Rice in the Philippines

Agribusiness, EarlyView.
ABSTRACT The Cordillera Administrative Region in the Philippines is home to terraced rice embedded in centuries of cultural heritage. However, weak market incentives threaten sustained production, jeopardizing indigenous communities' cultural heritage and the in situ biodiversity of rice genetic resources.
Kofi Britwum, Matty Demont
wiley   +1 more source

Tax potential of municipalities as the basis of regional budgets

Вестник университета
In  the Russian Federation (hereinafter referred to  as RF, Russia), which is  a  federal state with a  three-level budget system, it  is assumed that there is   tax potential at   all levels: federal, regional, and local.
N. Z. Zotikov
doaj   +1 more source