Results 101 to 110 of about 1,450,624 (361)

Impacts of Export Tax of Cocoa Beans on Indonesian Economy. [PDF]

open access: yes, 2016
In recent years, there is a significant decline of cocoa beans in terms of exports value and share after 2010. Several studies claimed that this downward trend was caused by the introduction of an export tax on cocoa ...
Effendi, Y. (Yuventus)
core   +3 more sources

A Detailed Comprehensive Role of Digital Technologies in Green Finance Initiative for Net‐Zero Energy Transition

open access: yesAdvanced Energy and Sustainability Research, EarlyView.
This study aims to provide actionable recommendations for leveraging digital innovation for the achievement of scalable, equitable, and transparent Net Zero Energy Transition by offering actionable recommendations. As a result of this comprehensive analysis, the review highlights the critical interplay between digital technologies and GF as vital ...
Furkan Ahmad   +3 more
wiley   +1 more source

Management of Tax Payments Under the Definitive Value Added Tax Regime

open access: yesEconomics and Business, 2018
There is a large value added tax fraud in the European Union. The current value added tax system is universal as tax is applied to all parties involved in the chain transactions, thus creating a risk of tax losses if one of the parties involved in the ...
Jurušs Māris, Feldbergs Ģirts
doaj   +1 more source

Développement territorial autonome ou assisté

open access: yesDéveloppement Durable et Territoires, 2010
New-Caledonia's economy concentrates many contradictions: under development, protectionism, no VAT, political emancipation but high financial transfers from France… This paper analyses, from a taxation point of view, the sustainability of the current New-
Gaël Lagadec
doaj   +1 more source

An Analysis of South Africa's Value Added Tax [PDF]

open access: yes
In this paper, the authors describe South Africa's value added tax (VAT), showing that (1) the VAT is mildly regressive, and (2) it is an effective source of government revenue, compared with other tax instruments in South Africa.
Go, Delfin S.   +3 more
core  

Effect of risk and incentives on contracts: The case of farm operators in Iowa

open access: yesAgribusiness, EarlyView.
Abstract Longitudinal data on Iowa landowner–operator contracts are used to examine how the mean, variance, and skewness of expected farmland returns affected contract terms from 2008 to 2019. To control for unobserved operator risk preferences and ability as a fixed effect, the sample includes operators with multiple contracts.
Jun Yeong Lee
wiley   +1 more source

Value Added Tax in Thailand [PDF]

open access: yesRevenue Law Journal, 1993
Thailand adopted a value added tax in 1992. This article describes the broad nature of the tax, its administration and its economic effects in that country.
openaire   +2 more sources

PENERAPAN METODE PERHITUNGAN PAJAK PERTAMBAHAN NILAI TERUTANG DI INDONESIA [PDF]

open access: yes, 2014
Conceptually, there are three methods that can be used to calculate the Value Added Tax payable: the invoice credit method, subtraction method and addition method. Of the three methods is the most widely used by countries in the world that uses a System
INDRAWATI, LILIK, LIM, SETIADI ALIM
core  

Product differentiation in the fruit industry: Lessons from trademarked apples

open access: yesAgribusiness, EarlyView.
Abstract We derive price premiums for patented or trademarked apple varieties, also known as “club apples,” compared to open‐variety apples. We use an expansive retail scanner dataset, along with unique data on apple taste characteristics, to estimate monthly club apple premiums for 2008–2018.
Modhurima Dey Amin   +3 more
wiley   +1 more source

70 Years Value Added Tax

open access: yesFinance, Accounting and Business Analysis
In 2024 the value added tax becomes 70 years old. This “crown of fiscal technique” arose on the basis of the turnover tax, which in turn was a product of the ancient excise tax.
Rumen Yordanov Brussarski
doaj  

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