Results 41 to 50 of about 299,231 (308)
Agribusiness, 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
Agribusiness, 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
Assessing Agricultural Green Total Factor Productivity in Latin America
Agribusiness, EarlyView.ABSTRACT The agricultural sector in Latin America plays a vital role in ensuring food security while impacting the environment. However, there remains a lack of analysis regarding the inputs responsible for pollution within its sub‐technologies. Hence, this article aims to assess agricultural green total factor productivity (TFP) through a novel ...
Tianxiang Li +2 more
wiley +1 more source
How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency
Agribusiness, EarlyView.ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan +3 more
wiley +1 more source
EXTRA-TAXATION AND PROPERTY RIGHT IN THE EUROPEAN UNION LAW
Age of Human Rights Journal, 2019 Indirect taxes are the essence -and the main priority- of tax harmonization in the European Union. The vast majority of EU tax harmonization directives refer to this type of taxation.
CARLOS MARÍA LÓPEZ ESPADAFOR
doaj +3 more sources
Progressive and merging-proof taxation [PDF]
We investigate the implications and logical relations between progressivity (a principle of distributive justice) and merging-proofness (a strategic principle) in taxation.
Biung-Ghi Ju, Juan D. Moreno-Ternero
core +3 more sources
STUDYING TAXATION - NECESSITY AND OPPORTUNITY [PDF]
Strategii Manageriale, 2014 Taxation - a set of laws, regulations and methods of establishing taxes - is, was and will always be present in the life of every individual and every company because of the existence of the State with the tasks and functions, through its influence on ...
Carmen, COMANICIU
doaj
Membandingkan Konsep Pajak (Kharâj) Yahya bin Adam (758-818 H) dan Imam al-Mawardi (974-1058 H)
Tsaqafah, 2016 The rise of Islamic civilization since the 6 th century up to the 18 th century is a historical fact that can not be negated. Starting from the establishment of the State of Medina by the Prophet Muhammad until the Ottoman Dinasty.
Rahmad Hakim
doaj +1 more source
IMPROVING THE TAXATION OF IMMOVABLE PROPERTY OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION
Вестник университета, 2020 The relevant issues of real estate taxation of individuals in Russia have been considered and proposals has been formulated aimed at developing a land plot taxation and residential real estate of individuals from the standpoint of optimal mix of fiscal ...
E. A. Kirova +2 more
doaj +1 more source
THEORETICAL PRINCIPLES OF PROPERTY TAXATION [PDF]
Efektyvna ekonomika, 2019 Розглянуто основні принципи оподаткування А. Сміта, які застосовано до окремих видів податків, а саме: рівність, справедливість, визначеність, зручність. З’ясовано концепції оподаткування вчених різних наукових шкіл. Визначено, що представники класичної школи політекономії вбачали у податках лише їх фіскальне значення.
openaire +1 more source