Results 51 to 60 of about 299,231 (308)
Agribusiness, EarlyView.ABSTRACT The cocoa‐chocolate value chain faces significant environmental and social challenges, driving firms to adopt sustainability strategies ranging from individual practices to third‐party certifications. This study investigates the factors associated with these strategies by analyzing 304 cocoa‐chocolate companies using firm‐level data from the ...
Stella Marschner +3 more
wiley +1 more source
Property Taxation in the People\u27s Republic of China [PDF]
, 2014 A property tax is a general tax imposed on all property owners based on the value of their properties. Property taxation is common throughout the world due to its numerous advantages. It is regarded as a steady source of local government revenue.
Asian Development Bank
core +1 more source
Agribusiness, EarlyView.ABSTRACT While ESG (environmental, social, and governance) is emphasized among listed companies for their stakeholders and ESG disclosures, ESG engagement among unlisted companies has been rarely examined due to data limitations. This is particularly problematic for the agri‐food industry that has significant impacts on the environment and consists ...
Ying Wang, Satoru Shimokawa
wiley +1 more source
Using international experience of the taxation of individual entrepreneurs in Transnistria
Ученые записки Российской академии предпринимательства, 2021 The system of taxation of individual entrepreneurs applied in Transnistria differs significantly from the global practice. The used tax regime based on the payment of a onetime amount in the form of a patent in other countries is practically not found ...
I. N. Uzun, V. V. Labunsky
doaj
The relationship between accounting and taxation [PDF]
, 2013 A revised version of this paper appeared as The Relationship Between Accounting Principles and Taxation: A UK Perspective’, Asia-Pacific Journal of Taxation, 2002, Vol. 6(3) Autumn, 84-97Although accounting principles and practice normally form the basis
James, Simon
core
Agribusiness, EarlyView.ABSTRACT This study analyzes the effects of value co‐creation and creation of shared value in agricultural input marketing. This study used a sample of 178 agricultural companies in Costa Rica. The data were analyzed using partial least squares structural equation modeling (PLS‐SEM) with SMART PLS software. Our findings reveal the significant influence
Luis Ricardo Solís‐Rivera +1 more
wiley +1 more source
A tributação progressiva dos rendimentos de capital
Revista Crítica de Ciências Sociais, 2020 This paper focuses on personal income taxation in Portugal. Firstly, the analysis focuses on the evolution of income tax prior do the IRS Code of 1989. Afterwards, we shed light on the continuities of the IRS reform with the previous tax system, namely ...
Frederico Cantante
doaj +1 more source
Does a Specialized Niche Market Vegetable Processor Enjoy Bargaining Power?
Agribusiness, EarlyView.ABSTRACT Agribusiness companies may achieve competitive advantage through specialization within niche markets. One such niche is the fresh‐cut fruit and vegetable market, which has been steadily growing in Germany. This study examines whether the specialization of a German fresh‐cut producer grants it with market power within this niche market.
Nikolas Bublik +3 more
wiley +1 more source
Specific Elements of Transfer Pricing Analysis [PDF]
Ovidius University Annals: Economic Sciences Series, 2019 At the present time, taxation mechanisms are becoming more complex. On the one hand, the fiscal authorities are preoccupied with selecting the taxation methods that respect the basic principles and, on the other hand, the companies are interested in ...
Irena Munteanu, Elena Dobre
doaj
Taxation of Clergymen Revenues from Pastoral Services – an Attempt of Estimation
Management and Business Administration. Central Europe, 2013 Purpose: The purpose of this paper is to attempt a comprehensive evaluation of the legal regulations within the Polish tax system regarding taxation of clergymen revenues from pastoral services3.Methodology: Undertaking and accomplishing the purpose of ...
Robert Zieliński
doaj +1 more source