Results 51 to 60 of about 20,212 (262)

The Need of Revision in the Inheritance and Succession Tax

International Journal of Public Finance, 2017
The aim of this study is to explain; Is to raise awareness, even a little bit, by emphasizing that the text of the law which has been practiced in the country for sixty years and which is devoted to all other provisions except death and taxes is far from
Mehmet GÜNEŞ
doaj  

Accounting for Substitution: Improving Estimates of GHG Reductions From Cattle‐Based Product Demand Shifts

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, Sara Gardner Hedgecock, Lawton L. Nalley, Alvaro Durand‐Morat, Aaron Shew, Rodolfo M. Nayga Jr   +5 more
wiley   +1 more source

Macroeconomic Factors and Tax Revenue Performance in South Africa: A Markov-Switching Model Approach [PDF]

International Journal of Management, Accounting and Economics
Tax revenue is a key funding source for South Africa's government, essential for public services. However, it has been volatile in recent years. This study examines the macroeconomic factors influencing tax revenue performance in South Africa from 2000Q1
Dumisani Pamba
doaj   +1 more source

Legal Responsibilities of Taxpayers Intentionally Not Reporting SPT Correctly

Yurisdiksi: Jurnal Wacana Hukum dan Sains, 2023
The source of revenue in Indonesia was divided into two: domestic revenue and foreign revenue. In this regard, tax was one of the sources of domestic revenue. The tax was also one of the largest revenue sources for Indonesia.
Rogantino Sampetua Pasaribu
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, Michiel van Dijk, Robert M'Barek, Hans van Meijl, Tomas Ratinger   +4 more
wiley   +1 more source

TAX AMNESTY, KEPATUHAN WP DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK DI KPP LUBUK PAKAM

Jurnal Akutansi Manajemen Ekonomi Kewirausahaan, 2021
Tax is one of the state revenues used to finance Anggaran Pendapatan Belanja Negara (APBN). This research was conducted to analyze the effect of tax amnesty, taxpayer compliance and tax audit on tax revenues in KPP Pratama Lubuk Pakam.
Iman Indrafana Kusumo Hasbullah
doaj   +1 more source

Do Tax Incentives for Farmland Leases Increase Farm Supply? Evidence From Iowa's Beginning Farmer Tax Credit

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross, Wesley M. Zebrowski, Julia C. D. Valliant   +2 more
wiley   +1 more source

PERANAN PAJAK DALAM PENGATURAN EKSPOR HASIL HUTAN

Jurnal Penelitian Hasil Hutan (Journal of Forest Products Research), 2017
Being concerned with forest resources sustainability due to its extraction speed, Indonesia government tried to restrict forest products export by export bans during 1970s until the midle of 1980s, and by raising of export taxes since the end of 1980s ...
Setiasih Irawanti, Hariyatno Dwiprabowo
doaj   +3 more sources

Pengaruh Jumlah Umkm Dan Pertumbuhan Tenaga Kerja Terhadap Penerimaan Pajak

Jurnal Manajemen Dan Kewirausahaan, 2018
This study examines the effect of the number of MSMEs and the growth of labor to tax revenue. This research finds that the number of MSMEs has a significant effect on tax revenue. The higher the number of MSMEs, the higher the tax revenue.
Norman Duma Sitinjak
doaj   +1 more source

On the Economics of US Agricultural Policy

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This paper presents an economic analysis of US agricultural policy, building on a modified version of Gardner's efficient redistribution. We argue that agricultural policy is motivated as an attempt to implement an efficient redistribution scheme that redistributes income toward farmers who, as a group, have been adversely affected by ...
Jean‐Paul Chavas
wiley   +1 more source