Results 41 to 50 of about 1,431,697 (299)
Journal of Economics, Business & Accountancy Ventura, 2017 There is a phenomenon related to the dysfunctional behavior of unscrupulous tax officials and the reluctant of taxpayers to pay the tax. This study aims to explore the evidence of psychological tax contract in a tax official perspective.
Indrawati Yuhertiana +3 more
doaj +1 more source
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
core +1 more source
Import Wheat Tenders and the Effects of the Russian Invasion
Agribusiness, EarlyView.ABSTRACT Risk and volatility for many commodities escalated sharply following the Russian invasion of Ukraine, creating numerous uncertainties for trading firms and importers. The purpose of this study is to analyze the bidding behavior in Egyptian wheat import tenders in the pre‐ and post‐invasion periods.
William W. Wilson +2 more
wiley +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
wiley +1 more source
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
doaj +1 more source
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
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
doaj +1 more source
Water Policy, 2021 The determination of the optimal tax rate of water resources is one of the core as well as the key economic and technological issue in the ‘fee to tax’ work of water resources in China.
Gui-liang Tian, Zheng Wu, Yu-can Hu
doaj +1 more source