Results 41 to 50 of about 497,077 (309)

Differences in practice between FRS for SME and tax procedure LAW/GCASI and an application

Pressacademia, 2021
Amaç- KÜMİ FRS, AB kriterleriyle uyumlu; küçük ve mikro işletmelerin yararlanması açısından ortaya çıkarılmış finansal raporlama standartlarıdır. AB’nin 2013 yılında belirlemiş olduğu küçük ve mikro işletme tanımına göre hazırlanmıştır. Bu çalışmanın amacı, KÜMİ FRS uygulamaları ile MSUGT/VUK uygulamaları arasındaki farkları ortaya koymaktır.
KURBAN, Ibrahim Cem, POLAT, Levent
openaire   +2 more sources

Resolving Legal Uncertainty: The Unfulfilled Promise of Advance Tax Rulings [PDF]

, 2009
Advance tax rulings allow taxpayers to achieve certainty about the tax consequences of contemplated transactions, and are thus considered indispensable in the modern world of tax administration and compliance.
Givati, Yehonatan
core  

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

Application оf Administrative Procedures in Tax Law as a Means of Unloading the Judicial System

Теорія і практика правознавства
The relevance of the chosen problem lies in the need for general unification of administrative procedures. A long practical and theoretical discussion was implemented in the Law of Ukraine "On Administrative Procedure" adopted by the Verkhovna Rada of ...
Olga Dmytryk, Artem Kotenko, Kateryna Tokarieva   +2 more
doaj   +1 more source

Analisis Pelaksanaan Pemotongan, Penyetoran Pajak Penghasilan Pasal 21 Atas Pegawai Tetap pada Dinas Pendapatan Daerah Kabupaten Kutai Barat [PDF]

, 2016
The research problems is whether the calculation of income tax article 21, Department of Revenue West Kutai are in accordance with the Tax Act 36 of 2008.The aim of this study was to investagate compliance with Department of Revenue West Kutai in the ...
Imam Nazarudin Latif, Suhaiti, LCA. Robin Jonathan
core   +1 more source

Heterogeneity in Food Price Inflation Convergence Across the EU: Evidence From Club Dynamics and Structural Breaks

Agribusiness, EarlyView.
ABSTRACT This study examines food price inflation rate convergence among EU27 Member States from 2005 to 2024, focusing on structural breaks, external shocks, and regional disparities. Using panel unit root tests and club convergence analysis, the findings reveal no overall convergence but identify multiple convergence clubs.
Tibor Bareith, Imre Fertő
wiley   +1 more source

Administering the Tax System We Have [PDF]

, 2014
Traditional perceptions of tax exceptionalism from administrativ–law doctrines and requirements have been predicated at least in part on the importance of the tax code\u27s revenue–raising function.
Hickman, Kristin E.
core   +2 more sources

Farmers’ Protests in Germany: Media Coverage and Types of Bias

Agribusiness, EarlyView.
ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley   +1 more source

Belgian federalism after the sixth state reform [PDF]

, 2015
This paper highlights the most important institutional evolutions of Belgian federalism stemming from the implementation of the sixth state reform (2012-2014).
Cannoot, Pieter, Goossens, Jurgen
core   +1 more source

Market‐Based Nutrition Regulation and Adult BMI Dynamics in Latin America

Agribusiness, EarlyView.
ABSTRACT Market‐based nutrition policies, including interpretative labeling systems and taxes on sugar‐sweetened beverages (SSBs), have been widely adopted across Latin America to influence dietary choices and address rising obesity rates. While prior research documents change in food purchasing and product reformulation following these policies ...
Emiliano Lopez Barrera, Grace Melo
wiley   +1 more source