Results 31 to 40 of about 364,236 (359)
Znaczenie władztwa podatkowego dla budżetów gmin
Studia i Materiały, 2019 Municipalitiesin order to fulfill their tasks and achieve social and economic goals. need to have an adequate level of public revenue. Local taxes and fees are of significant importance in this context, because in their scope local authorities have a ...
Agnieszka Krzemińska
doaj +1 more source
Social taxes as an institutional basis of tax trust in the taxation system
Економіка, управління та адміністрування, 2021 The formation of a socially oriented economy depends on many factors, including the structure and types of national and local taxes. Among the taxes and fees defined by the Tax Code, a special place is occupied by a single social contribution or fee, the
O.J. , S.V. , T.P.
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source
FISCAL POLICIES REGARDING LOCAL TAXES AND FEES [PDF]
Annals of the University of Petrosani: Economics, 2018 The economic and financial indicators are considered essential in assessing financial performance of the territorial administrative units and not only. However, they depend on a number of well-managed factors that extend their ascertaining character with
IULIANA CENAR
doaj
Local and spa fee on the example of Kujawsko-pomorskie municipalities
Prawo Budżetowe Państwa i Samorządu, 2016 The article discusses facultative public levies in the Polish tax system – ie. local and spa tax. This publication presents legal structure of both taxes in accordance with the regulations of local taxes and fees contained in the Act of 12 January 1991 ...
Robert Kwaśniewski, Iwona Majewska
doaj +1 more source
Environmental Taxation and Green Economics in Southeast Asia
Jurnal Akuntansi dan Keuangan, 2023 This research aims to simulate models of taxes across Southeast Asia by inserting var models such as environment and gasoline fees. This study is for getting the idea that Southeast Asia imposes an environmental fee based on a regression model derived ...
Ema Sulisnaningrum +3 more
doaj +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
Муниципалитет: экономика и управление, 2023 The system of local taxes and fees in Russian fiscal federalism has a long history and practice, evolving under changing socio-economic conditions in the task of ensuring the cost of municipal goods and services.
Elena A. Kachanova
doaj +1 more source
Do Roads Pay for Themselves? Setting the Record Straight on Transportation Funding [PDF]
, 2010 Analyzes the history, political context, and future plausibility of the claim that highways pay for themselves through "user fees" such as gasoline taxes.
Benjamin Davis +2 more
core
Agribusiness, EarlyView.ABSTRACT This study examines food price inflation rate convergence among EU27 Member States from 2005 to 2024, focusing on structural breaks, external shocks, and regional disparities. Using panel unit root tests and club convergence analysis, the findings reveal no overall convergence but identify multiple convergence clubs.
Tibor Bareith, Imre Fertő
wiley +1 more source