Results 81 to 90 of about 25,666,163 (299)

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

Unraveling Tobacco Tax Evasion in Bangladesh: Evasion Tactics and Prevention Challenges

open access: yesInternational Journal of Qualitative Research
Despite having a high tax rate, tobacco products in Bangladesh are purchasable at lower prices due to tax evasion and avoidance compared to the rest of the world.
A.M.M. Mubassher Shah   +2 more
doaj   +1 more source

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGELAPAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA TEMANGGUNG

open access: yesAkuntansi Dewantara, 2017
This research aims to analyze the factors that influence of tax evasion. The independent variable in this research are tax fairness, taxation system, subjective norm, tax compliance, discrimination, quality of tax service, and probability of fraud ...
Siti Fatimah, Dewi Kusuma Wardani
doaj   +1 more source

Strategic Trade Policy Through the Tax System

open access: yesSocial Science Research Network, 2014
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
J. Becker
semanticscholar   +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

Tax Expenditures in the Budgetary and Tax System: Definition and Evaluation

open access: yesEconomica, 2023
The pandemic crisis and war in the region have led states to identify new revenue mobilization measures to cope with rising public spending. An essential tool at their disposal is the optimization of tax expenditures, which must be achieved with minimal adverse effects on economic and social processes.
openaire   +2 more sources

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

Determinant Tax Compliance by Tax Fiscus Perception

open access: yesJurnal Akuntansi, Manajemen dan Ekonomi, 2019
Tax has an important role in the country, namely as one of the largest sources of revenue. The existence of obstacles in tax revenue makes the government or in this case the Directorate General of Tax implement several new policies aimed at increasing ...
Purwati Harjayani, Indriyana Puspitosari
doaj   +1 more source

Effects of Tax Reforms on Buoyancy and Elasticity of the Tax System in Kenya: 1963–2010

open access: yes, 2014
The study examined the effects of tax reforms on tax buoyancy and elasticity estimates. The specific objectives of the study were; to determine the effect of tax modernization programme and revenue administration reforms and modernization programme on ...
Ochieng V. Omondi   +3 more
semanticscholar   +1 more source

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