Results 51 to 60 of about 647,733 (310)
Taxation and forms of organizing business activities [PDF]
Ekonomski Anali, 2013 This paper takes sample tax regimes and tendencies from the developed countries in the EU-15 and the USA, and uses them to analyse the influence of taxation on the choice of organizational form of profit-oriented entities in Serbia.
Đinđić Srđan
doaj +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 +2 more
wiley +1 more source
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 +3 more
wiley +1 more source
Failure to pay tax: Tax misdemenor of natural person as a taxpayer [PDF]
NBP: Nauka, bezbednost, policija, 2018 The Law on Tax Procedure and Tax Administration prescribes numerous tax misdemeanours which are normatively divided into two categories. The first category includes general tax misdemeanours of legal persons and entrepreneurs, and the second one includes
Đokić Minja
doaj
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
Procedure of Contest the Fiscal Administrative Act [PDF]
Ovidius University Annals: Economic Sciences Series, 2019 Appealing administrative-tax acts is a taxpayer's right. It is the administrative appeal procedure provided by the Code of Fiscal Procedure against the debt claim, as well as against other tax administrative acts.
Florentin Gabriel Nanu
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Prawo Budżetowe Państwa i Samorządu, 2019 This article is dedicated to selected issues relating to an institution of a tax expert. This institution is regulated by the Act on enforcement proceedings in the administration.
Ireneusz Nowak +1 more
doaj +1 more source
On Estimating Marginal Tax Rates and Tax Progressivities for U.S. States [PDF]
This research presents a simple procedure for improving state-specific estimates of marginal tax rates (MTR’s). Most research employing MTR’s follows a procedure developed by Koester and Kormendi (K&K, 1987).
Cynthia L. Rogers +2 more
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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
Marginal Deadweight Loss when the Income Tax is Nonlinear [PDF]
Almost all theoretical work on how to calculate the marginal deadweight loss has been done for linear taxes and for variations in linear budget constraints. This is quite surprising since most income tax systems are nonlinear, generating nonlinear budget
Laurent Simula, Sören Blomquist
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