Results 81 to 90 of about 1,534,985 (342)

Taxing for stormwater drainage systems

open access: yesWater Science and Technology, 2005
This article evaluates the possibility of creating a tax for urban drainage in order to make the system self-financing. Average costs of implementation and maintenance of the services were used to individualize the charges and definition of the tax. The conventional drainage system was evaluated along with a source control alternative, water detention ...
N, Nascimento, V, Cançado, J R, Cabral
openaire   +2 more sources

Tax Systems in Transition Economies [PDF]

open access: yes, 2019
This paper presents an overview of taxation in the transitional economies of Central and Eastern Europe and the Former Soviet Union. The governments of transitional economies have been implementingsimultaneous reforms of legal, political, and economic institutions, reforms which are dependent upon the ability of the emerging tax systems to efficiently ...
Martinez-Vazquez, Jorge   +1 more
openaire   +2 more sources

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

open access: yesAgribusiness, EarlyView.
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó   +3 more
wiley   +1 more source

Modernization of informational system of tax authorities of the Russian Federation

open access: yesE-Management, 2019
The article analyzes the automated information system “Nalog”, which is used by the tax authorities to tackle various problems related to the functions of the Federal tax service.
S. P. Kosarin   +2 more
doaj   +1 more source

Strategic Trade Policy through the Tax System [PDF]

open access: yes
If conventional instruments of strategic trade policy are unavailable, the system of foreign profit taxation and transfer price guidelines may serve as surrogate policy instruments. In this paper, I consider a model where firms from two countries compete
Johannes Becker
core  

The Role of Coordination Mechanisms and Transaction Costs Promoting Sustainability Performance in Agri‐Food Supply Chains: Evidence From Ecuador

open access: yesAgribusiness, EarlyView.
ABSTRACT Social tensions and resource depletion pose significant challenges to the agri‐food sector, highlighting the need for coordinated strategies to ensure sustainability in supply chains. Despite its critical importance, the relationship between coordination mechanisms and sustainability performance remains underexplored.
Carlos Moreno‐Miranda, Liesbeth Dries
wiley   +1 more source

Pengaruh Penerapan e-SPT Terhadap Efisiensi Pemrosesan Data Perpajakan: Survey Terhadap Pengusaha Kena Pajak pada KPP Pratama X, Bandung

open access: yesJurnal Akuntansi, 2013
In order to improve the quality of tax services to the tax payers, the Directorate General of Taxation (DGT) implement modernization of tax administration system (e- system). This system uses e-SPT in reporting tax.
Ita Salsalina Lingga
doaj   +1 more source

Collectively Incentive Compatible Tax Systems [PDF]

open access: yesSSRN Electronic Journal, 2006
This paper assumes that individuals possess private information both about their abilities and about their valuation of a public good. Individuals can undertake collective actions on order to manipulate the tax system and the decision on public good provision. Consequently, an implementable scheme of taxation has to be collectively incentive compatible.
openaire   +3 more sources

On Choosing a Flat-Rate Income Tax Schedule [PDF]

open access: yes
This paper applies a numerical optimization technique using microunit tax data to the problem of choosing the parameters of a flat-rate tax system, should one be desired.
Joel Slemrod, Shlomo Yitzhaki
core  

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