Results 41 to 50 of about 1,431,755 (298)
Tax policy for business entities under the conditions of association with the European Union: features and optimization directions [PDF]
E3S Web of Conferences, 2020 Under the conditions of EU association, one of the important for Georgia is to create such tax policy that shall be agreeable and settled with the economic systems of developed countries. The efficiency of the tax system depends on the optimal tax policy,
Abuselidze George, Gogitidze Inga
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Налоговая реформа 2022 и бремя налогов и платежей с заработной платы в Чешской Республике [PDF]
, 2022 The article deals with changes in personal income taxation in the Czech Republic in 2022 and their impact on the tax burden. The article also deals with the levy burden represented by payments for social security contributions.
Krajňák, Michal
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Testing the Marketing Performance of German Wheat Farmers
Agribusiness, EarlyView.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
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Tax Reforms Burden and Human Development Index in Nigeria
FUDMA Journal of Accounting and Finance Research (FUJAFR)Purpose: This study investigates the effect of tax reform burden on human development index in Nigeria. Methodology: The study used the Autoregressive Distributed Lag (ARDL) estimation technique to establish the long run effect of tax reform burden on
Glory Davies +2 more
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Profetik, 2021 The Directorate General of Taxes (DGT) has been running a tax reform program to enable a comprehensive transformation in the taxation system to create a strong, credible, and accountable tax institution.
Tri Juniati Andayani +2 more
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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
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China Journal of Accounting Research, 2021 Institutional changes inevitably impose adjustment costs on firms while also generating benefits. However, empirical evidence regarding the adjustment costs of institutional changes is limited, with much of the focus centered on benefits.
Binglei Duan +3 more
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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
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Yu Kilchun’s Concept of Reform of the Tax System in the Korean Empire [PDF]
International Journal of Korean History, 2016 Yu Kilchun in “Semubu (Tax Department)” criticizes the trend of the tax system, in which the authority to impose and collect taxes had been taken away from the local magistrates and the isŏ class (composed of hyangni, local functionaries, and sŏri ...
Jinah Yang
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Vertical Price Transmission in Food Markets: New Evidence From Meta‐Analysis
Agribusiness, EarlyView.ABSTRACT A growing body of empirical research has examined price dynamics along the food supply chain, yet findings remain heterogeneous and often conflicting. This study conducts a meta‐analysis of 140 studies, totaling 652 observations, to examine (1) the reported presence of asymmetric price transmission and (2) the reported direction of price ...
Sushan K C +2 more
wiley +1 more source