Results 61 to 70 of about 23,715 (248)
POTENSI KORUPSI DALAM KEBIJAKAN VALIDASI PAJAK PENJUALAN ATAS TANAH DAN ATAU BANGUNAN
Law No. 36 Th. 2008 Income Tax, tax objects including land transfer. A general description that maintaining self-assessment, but in fact a seller who has to pay income tax to get validation from the Tax Office.
Lilik Warsito
doaj +1 more source
Efficiency of Tax Administration Procedures
This paper analyses the tax administration procedures and their importance in order to ensure the functionality of the tax system. A special role is placed on the analysis of the methods of ensuring the performance of the State Tax Service (SFS) in terms of streamlining the tax administration mechanism in the Republic of Moldova (Moldova) and the ...
Corina BULGAC, Mihail STRATULAT
openaire +2 more sources
How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency
ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan +3 more
wiley +1 more source
Tax criminal offences in Serbian tax legislation [PDF]
The measures undertaken by a separate organizational unit of the Serbian Tax Administration, i.e. Tax Police in order to discover tax crimes and their perpetrators are one of the tax controls' forms.
Ilić-Popov Gordana
doaj
Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports
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
Administrative proceedings vs. Tax proceedings
Tax proceedings are a separate type of administrative proceeding, which is conducted by tax authorities. It has the character of an authoritative, public-law concretization, a unilateral legal relationship in the field of tax law.
Krzysztof Żuk +4 more
doaj +1 more source
Access to Finance and Innovation in the Canadian Food Processing
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
ABSTRACT This study advances the literature on sustainable urban agriculture and alternative sustainable food production systems, which have gained momentum due to the need to strengthen regional food supply chains and meet the growing urban demand for fresh food. Indoor agriculture (IA) holds promise for year‐round cultivation of fresh produce even in
Joseph Seong +2 more
wiley +1 more source
Tax Enforcement Procedure Under Section 104 of Personal Income Tax Act: Matters Arisings
The refusal of a taxpayer to respond or pay the tax due has always provoked the tax authority to approach the court with an ex-parte application in chambers. The result of this ex parte application arms the tax authority with a restraining order.
John Kachi Bielu
doaj +1 more source
Testing the Marketing Performance of German Wheat Farmers
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

