Results 51 to 60 of about 78,153 (316)

Impact of excise tax on the South African economy: A dynamic CGE approach

open access: yesJournal of Economics and Management, 2019
Aim/purpose – This paper analyses the impact of excise tax on the South African economy by means of a Dynamic Computable General Equilibrium (CGE) model.
Erero Jean Luc
doaj   +1 more source

Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports

open access: yesAgribusiness, EarlyView.
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

A DESCRIPTIVE, CROSS-SECTIONAL STUDY ABOUT THE RELATIONSHIP BETWEEN LOCAL TAX COLLECTION AND SERVICE DELIVERY IN KASESE MUNICIPALITY.

open access: yesStudent's Journal of Health Research Africa, 2023
Background This study aims to determine the relationship between local tax collection and service delivery in Kasese Municipality. Methodology A sample size of 130 respondents was selected using the Krejcie & Morgan sample size table from the ...
Jostus Mukirania   +2 more
doaj   +1 more source

Digital Service Tax

open access: yesIALS Student Law Review, 2020
Digital services have significantly transformed the world economy and significantly challenged existing taxation regulations worldwide. The intangible nature of digital services challenges the taxation of conventional services that have a physical location of where the services is performed and where the right of taxation derives from.
openaire   +1 more source

Access to Finance and Innovation in the Canadian Food Processing

open access: yesAgribusiness, EarlyView.
ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley   +1 more source

Testing the Marketing Performance of German Wheat Farmers

open access: yesAgribusiness, 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

Additional tax liabilities established based on the Act on Goods and Service Tax as non-tax budgetary receivables

open access: yes, 2021
For years, the issue of the legal nature of the additional tax liability established based on the regulations of the Act on Goods and Service Tax has been the subject of consideration in the doctrine of tax law and judicature.
Miernik, Anna
core   +1 more source

Comparative Analysis of Holt-Winters Algorithms on the Oracle Machine Learning Platform

open access: yesProceedings of the International Conference on Applied Innovations in IT
The Oracle Cloud Machine Learning toolkit was used in the work to study time series forecasting methods. The choice of tools was dictated by conducting research at the State Tax University (Irpin) for further use of the results in the work of regional ...
Oleksandr Redych, Ruslan Boichuk
doaj   +1 more source

Is Youth's Engagement in Agribusiness an Opportunity or a Necessity? A Closer Look at the Situation in South Kivu, Eastern Democratic Republic of the Congo

open access: yesAgribusiness, EarlyView.
ABSTRACT Despite the broad focus on necessity‐ and opportunity‐driven entrepreneurship in research and policy, the entrepreneurial dichotomy within the agribusiness context has not been adequately addressed. This study contributes to closing this knowledge gap by examining youth's perceptions of agribusiness through the lens of the push‐pull motivation
Cool Dady Mangole   +6 more
wiley   +1 more source

Assessment of Museum Items [PDF]

open access: yesВісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 1899
The expediency of assessment of museum items on the basis of the degree of exclusiveness (scientific and historical, scientific and artistic, and other scientific and informative value) is substantiated.
Y. Kaliuha, O. Gerasymenko
doaj   +1 more source

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