Results 81 to 90 of about 13,320,210 (298)

ОЦЕНКА НАЛОГОВОГО ПОТЕНЦИАЛА ФЕДЕРАЛЬНЫХ НАЛОГОВ МУНИЦИПАЛЬНОГО ОБРАЗОВАНИЯ

Sovremennye Issledovaniâ Socialʹnyh Problem, 2013
В статье проведена оценка налогового потенциала федеральных налогов  города Обнинска. Предметом исследования выступает совершенствование методики оценки налогового потенциала  муниципального образования для федеральных налогов.В ходе исследования были ...
Anastasiya Mikhaylovna Generalova
doaj   +1 more source

Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports

Agribusiness, EarlyView.
ABSTRACT The proposed 25% tariff on Mexico and Canada could have significant repercussions on US imports of distilled spirits. This study estimates US import demand across various spirit categories (e.g., tequila, whiskey) and assesses the potential impact of the proposed tariff.
Andrew Muhammad
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

Digital Transformation of Tax Administration and Compliance: A Systematic Literature Review on E-Invoicing and Prefilled Returns

Digit. Gov. Res. Pract.
This article systematically reviews the impact of electronic invoicing and prefilling tax returns on tax administration and compliance, adhering to the PRISMA guidelines. Our comprehensive literature search and analysis reveal that these technologies are
Siamand Hesami, Hatice Jenkins, Glenn P. Jenkins   +2 more
semanticscholar   +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

Tax Competition and its Consequences for Tax Revenue Structure in Developed Countries: Empirical Evidence Using Panel Cointegration Approach

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2015
The paper examines the long run changes in the tax revenue structure in developed countries. We are particularly focused on the testing of a potential shift from taxation on mobile tax bases to less mobile ones, which could be seen as one of the results ...
Ján Huňady, Marta Orviská
doaj   +1 more source

Import Wheat Tenders and the Effects of the Russian Invasion

Agribusiness, EarlyView.
ABSTRACT Risk and volatility for many commodities escalated sharply following the Russian invasion of Ukraine, creating numerous uncertainties for trading firms and importers. The purpose of this study is to analyze the bidding behavior in Egyptian wheat import tenders in the pre‐ and post‐invasion periods.
William W. Wilson, Sumadhur Shakya, Isaac Dubovoy   +2 more
wiley   +1 more source

Digitalization and cross-border tax fraud: evidence from e-invoicing in Italy

International Tax and Public Finance
The digitalization of transaction processes through tools such as electronic invoicing (e-invoicing) aims to improve tax compliance and reduce administrative costs. Another important aspect of digitalization is its potential to reduce tax fraud.
Marwin Heinemann, Wojciech Stiller
semanticscholar   +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

Mencari Solusi Manajemen Dalam Pemenuhan Target Penerimaan Pajak Dan Retribusi Parkir Di Kota Medan

Jurnal Ilmiah Manajemen dan Bisnis, 2017
The application of the concept of decentralization and regional autonomy in Indonesia especially in Medan City is still yet to show maximum results as expected, especially regarding for potential revenue.
Yuswar Effendy
doaj   +1 more source