Results 41 to 50 of about 108,247 (315)
POST-TAX CHANGE RATES: PERCEPTIONS OF MSME IN BREBES DISTRICT IN TAX RATES
JRAK, 2022 The phenomenon in Indonesia regarding the level of taxpayer compliance is still relatively low when compared to the growth in the number of businesses. This research aims at determining the perception of taxpayers of micro, small and medium enterprises after changes in tax rates government regulation.
openaire +2 more sources
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Amid rising food and fertilizer prices, understanding farmers' policy preferences is critical for effective crisis response. We use best‐worst scaling experiment to assess Kenyan mobile‐owning crop farmers' preferences for government support under high and normal price scenarios.
Mywish K. Maredia +4 more
wiley +1 more source
The Effective Tax Rate of US Firms with Permanent Deferral
, 2019 This article calculates the effective tax rate (ETR) of U.S. corporate multinationals. It takes into account the permanent deferral of corporate taxation of foreign earnings held in controlled foreign corporations designated as permanently reinvested ...
Bogenschneider, Bret
core +1 more source
The impact of changes in tax rates and prices consolidated budget and production development
Путеводитель предпринимателя, 2020 The article considers the impact of changes in tax rates on income in the consolidated budget and the development of production, as well as the results of the study according to the cash inflow in the consolidated budget and economic condition of the ...
V. V. Tyugay
doaj
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2009 In the Czech Republic, excises and thus also cigarette excise were put into effect by a tax reform in 1993. In comparison with the standard taxation of other tobacco products by a specific tax the cigarette taxation is atypical.
Petr David, Milan Palát
doaj +1 more source
CECCAR Business Review, 2023 By this article we aim to emphasize the new fiscal-budgetary measures that shall be applied starting with 2024 and their impact on limited liability companies and certified natural persons.
Elena STĂNCIULESCU
doaj +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Estimates of reductions in greenhouse gas (GHG) emissions from lower demand for cattle‐based products must account for substitution effects. This study collected data through two surveys—one on ground beef and another on dairy milk—to evaluate substitution effects and potential GHG reductions.
Brandon R. McFadden +5 more
wiley +1 more source
Pass-Through and C Corp Outputs under TCJA
International Journal of Financial Studies, 2020 Corporate finance research focuses on C corps (CCs) neglecting pass-throughs (PTs). We answer this neglect by examining PT outputs for the categories of debt choice, valuation, and leverage gain. In the process, we expand on the nongrowth PT research and
Robert Hull
doaj +1 more source
The role of social institutions in shaping taxpayer behaviour
Вестник университета, 2023 The article is devoted to the assessment of the impact that the social institutions of family, education and business have on taxpayer behaviour of natural persons.
A. V. Tikhonova
doaj +1 more source
Sustainable Productivity Growth in Agriculture: The Role of Shifts in R&D Investments and Technology
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The objective of the paper is to evaluate the long‐term prospects of sustainable productivity growth linked to plausible assumptions on public agricultural R&D investments as the key productivity driver. Second, it investigates the role of changing R&D focus from yield maximization to input saving technologies (fertilizers and pesticides). The
Zuzana Smeets Křístková +4 more
wiley +1 more source