Results 141 to 150 of about 1,450,624 (361)

Income tax, tax value-added [PDF]

open access: yes
У статті досліджено питання нарахування податку на прибуток підприємства та податку на додану вартість з прийняттям Податкового кодексу України.In the article investigational question of extra charge of income tax enterprise and tax value-added with ...
Gavrilovsky, Oleksandr   +2 more
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Is Youth's Engagement in Agribusiness an Opportunity or a Necessity? A Closer Look at the Situation in South Kivu, Eastern Democratic Republic of the Congo

open access: yesAgribusiness, EarlyView.
ABSTRACT Despite the broad focus on necessity‐ and opportunity‐driven entrepreneurship in research and policy, the entrepreneurial dichotomy within the agribusiness context has not been adequately addressed. This study contributes to closing this knowledge gap by examining youth's perceptions of agribusiness through the lens of the push‐pull motivation
Cool Dady Mangole   +6 more
wiley   +1 more source

A New Tax Framework: A Blueprint for Averting a Fiscal Crisis [PDF]

open access: yes, 2005
This report presents fiscally responsible recommendations for overhauling the federal tax system and raising the revenues needed to combat mounting federal budget deficits and the fiscal demands presented by an aging society. The proposal calls for a new

core  

Does ESG Matter for Unlisted Companies in the Agri‐Food Industry? Evidence From Japan's Unlisted Agri‐Food Companies

open access: yesAgribusiness, 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

“Value Added Taxes, Chain Effects and Informality”, Second Version [PDF]

open access: yes
This paper investigates determinants of informal economic activity. We present an equilibrium model of informality and test its implications using a survey of 48,000+ small firms in Brazil.
Aureo de Paula, Jose A. Scheinkman
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A Monetary Case for Value-added Negative Tax [PDF]

open access: yes, 2015
We address the most fundamental yet routinely ignored issue in economics today: that of distributive impact of the monetary system on the real economy. By re-examining the logical implications of token re-presentation of value and Irving Fisher’s theory ...
Kowalik, Michael
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Heterogeneity in Food Price Inflation Convergence Across the EU: Evidence From Club Dynamics and Structural Breaks

open access: yesAgribusiness, 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

Tiling Robotics: A New Paradigm of Shape‐Morphing Reconfigurable Robots

open access: yesAdvanced Intelligent Systems, EarlyView.
Tiling robotics is a novel paradigm of shape‐morphing reconfigurable robots, defining them as polyform‐inspired machines capable of transforming between at least two polymorphic shapes. Various reconfiguration‐enabling and locomotion mechanisms of tiling robots are comparatively analyzed, with the electromechanical developments, along with a proposed ...
S. M. Bhagya P. Samarakoon   +2 more
wiley   +1 more source

Tax Policy and Tax Research in Canada [PDF]

open access: yes
In a survey of tax reform in recent years, Richard Bird and Michael Smart explore the relationship between tax policy and tax research. They conclude that there have been important examples of apparent influences of research on policy. For instance, they
Andrew Sharpe   +3 more
core  

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