Results 31 to 40 of about 7,586,639 (252)
Development of Tax Procedural Law and Sectoral Case Law in Selected Countries
The purpose of this paper is to examine the development of the Slovenian Tax Procedure Act and amendments thereto until 2017, in order to broaden the field knowledge on tax procedures within the administrative system as a whole.
Tjaša Vozel
doaj +1 more source
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
PRINCIPLES AND PROCEDURES ON FISCAL [PDF]
Fiscal science advertise in most analytical situations, while the principles reiterated by specialists in the field in various specialized works The two components of taxation, the tax system relating to the theoretical and the practical procedures ...
Morar Ioan Dan
doaj
Tax Procedure Law within the Reduction of Administrative Burdens – between Goals and Praxis
The Tax Procedure Act (TPA; Slovenian ZDavP) is the key law regulating relations among the participants in tax collection procedures. Therefore, it has been more or less thoroughly changed several times in recent years, also within the government’s ...
Polona Kovač
doaj +1 more source
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
Farmers’ Protests in Germany: Media Coverage and Types of Bias
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
A PROPOSED FRAMEWORK FOR APPLYING THE VALUE ADDED IN LIGHT OF SOCIETAL RESPONSIBILITY - A FIELD STUDY [PDF]
This study drives at measuring impact of the value added on societal responsibility, especially, its application in Egypt. The study also drives at identifying the importance and mechanisms of applying this tax, added to that establishing an applied ...
Abdel Basit, W. F. +3 more
doaj +1 more source
Market‐Based Nutrition Regulation and Adult BMI Dynamics in Latin America
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
This study provides a full analysis of the issues concerning Spanish tax procedures in the light of comparative, international and EU law. It questions the validity of national procedural autonomy in EU-wide tax matters and promotes a common framework ...
Bosch Cholbi, José Luis +2 more
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