Taxation of library publications
The aim of this article is to stimulate the unified practice of the settlement of value added tax. This article draws from international and domestic law sources, which are fundamental for the taxation in Slovenia.
Robert Razboršek
doaj +1 more source
China's value-added tax policy and intertemporal optimal assets allocation of enterprises--Based on the dual perspectives of VAT input refund and VAT rate. [PDF]
Li J, Li Y, Liu Y.
europepmc +1 more source
A Value Added Tax and Factors Affecting Its Economic Impact [PDF]
Charlotte E. Ruebling
openalex +1 more source
Economic Feasibility of Crop‐Livestock Integration System in Brazil
ABSTRACT We investigate the economic feasibility of the Brazilian crop‐livestock integration system. Under this system, the Brazilian farmer can produce soybeans, corn, and graze for cattle on the same land during one crop year. This technology can substantially increase agricultural production in the country.
Yuri C. D. Calil, Luis Ribera
wiley +1 more source
ABSTRACT The Cordillera Administrative Region in the Philippines is home to terraced rice embedded in centuries of cultural heritage. However, weak market incentives threaten sustained production, jeopardizing indigenous communities' cultural heritage and the in situ biodiversity of rice genetic resources.
Kofi Britwum, Matty Demont
wiley +1 more source
Belasting op toegevoegde waarde: Gevolge van kliëntelojaliteits-programtransaksies vir verskaffers
Client loyalty programmes are a common phenomenon in the South African market. Despite the fact that client loyalty programmes have been prevalent in South Africa since the 1980s, the South African Revenue Service has issued minimal guidance on the value-
Sophia Brink
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Tax expenditures in Croatia [PDF]
The tax system of the Republic of Croatia contains a large number of very diverse kinds of tax expenditures whose the declared aim is to achieve certain social and economic objectives.
Ivica Urban, Vjekoslav Bratic
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Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports
ABSTRACT The proposed 25% tariff on Mexico and Canada could have significant repercussions on US imports of distilled spirits. This study estimates US import demand across various spirit categories (e.g., tequila, whiskey) and assesses the potential impact of the proposed tariff.
Andrew Muhammad
wiley +1 more source
Dataset of companies' profitability, government debt, financial statements' key indicators and earnings in an emerging market: Developing a panel and time series database of value-added tax rate increase impacts. [PDF]
Mgammal M, Al-Matari E.
europepmc +1 more source
The value-added tax reform puzzle [PDF]
This explores the impact of a tax reform in some provinces of China which eliminated the value-added tax on some investment goods. While the goal of the experiment was to encourage upgrading of technology, the results suggest that there was no evident ...
Cai, Jing, Harrison, Ann
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