Results 31 to 40 of about 605,367 (283)
The impact of value-added tax (VAT) implementation on Saudi banks
, 2020 The study aims to identify the impact of value-added tax (VAT) on Saudi banks, through measuring the impact of changes in the banks before and after the implementation of Value Added Tax (VAT), in all of total assets, total liabilities, customer deposits,
Meshari Alhussain
semanticscholar +1 more source
Adjusting the Tax Base of the Value Added Tax
CECCAR Business Review, 2021 The tax base and the related value added tax is fully determined on the delivery of goods and/or the performance of services. The present article discusses a series of theoretical and practical aspects regarding the cases where the tax basis for the VAT can be reduced in accordance with the provisions of Article 287 from the Fiscal Code and the related
openaire +2 more sources
Photocatalytic and Electrochemical Synthesis of Biofuel via Efficient Valorization of Biomass
Advanced Energy Materials, EarlyView.This review highlights biomass and biofuel traits, exploring photocatalysis and electrocatalysis mechanisms and their synergistic technologies in biofuel production. It analyzes environmental and economic impacts of green catalytic processes, assesses current challenges, and outlines future research directions, condensing complex topics into a focused ...
Dalin Sun +9 more
wiley +1 more source
Toward Complete CO2 Electroconversion: Status, Challenges, and Perspectives
Advanced Energy Materials, EarlyView.Electrocatalytic CO2 reduction and CO2 batteries face challenges in achieving complete CO2 conversion with high conversion rates and Faradaic efficiency simultaneously. Existing systems compromise one for the other with incomplete CO2 conversion and inefficiencies, hindering practical applications. This perspective highlights state‐of‐the‐art progress,
Changfan Xu +5 more
wiley +1 more source
The path to kina convertibility: An analysis of Papua New Guineaʼs foreign exchange market
Asia &the Pacific Policy Studies, Volume 9, Issue 3, Page 465-482, September 2022., 2022 Abstract Papua New Guinea (PNG) has faced a foreign exchange (forex) shortage since 2015. The Bank of PNG has resorted to forex rationing to protect reserves, leading to a large backlog of orders and import compression. This paper surveys the structure of PNGʼs forex market and analyses recent market conditions.
Martin Davies, Marcel Schröder
wiley +1 more source
US employment exposure to domestic and foreign tariff changes under NAFTA
Applied Economic Perspectives and Policy, EarlyView.Abstract Literature examining the effects of changes in trade agreements and import competition on US employment and wages has focused primarily on non‐agricultural industries and changes in US import tariffs. We propose a method for measuring worker exposure to changes in agricultural tariffs using a newly developed county‐level dataset of employment ...
Diane E. Charlton +3 more
wiley +1 more source
Willingness of women‐led businesses in Pakistan to join formal e‐commerce platforms
Asia &the Pacific Policy Studies, Volume 9, Issue 3, Page 246-267, September 2022., 2022 Abstract An equitable distribution of economic benefits from the recent growth of e‐commerce in Pakistan requires inclusive adoption of formal digital marketplaces. The available literature and focused discussions reveal that most women‐led businesses rely on informal e‐commerce managed through social media applications and have incomplete and often ...
Syed M. Hasan +2 more
wiley +1 more source
The future of dispute resolution in international trade
Applied Economic Perspectives and Policy, EarlyView.Abstract Given ongoing dysfunction of the World Trade Organization's Appellate Body, the focus of this article is on the future of trade dispute resolution, with evaluation of two questions: (i) What is the current status of WTO dispute resolution as compared to that conducted through existing preferential trade agreements (PTAs)? and (ii) What are the
Ian Sheldon, Daniel C. K. Chow
wiley +1 more source
Asia &the Pacific Policy Studies, Volume 9, Issue 3, Page 288-316, September 2022., 2022 Abstract Using the Philippinesʼ first nationally representative survey designed to characterise digital commercial and non‐commercial engagements, including the use of information and communications technology (ICT), the digital economy, and technology‐enabled activities, we investigate the presence of gendered disparities in online marketplaces.
Connie Bayudan‐Dacuycuy +1 more
wiley +1 more source
The value-added tax and growth: design matters
International Tax and Public Finance, 2019 Previous research has shown that changes in the composition of tax revenue affect long-run growth. However, little is yet known about whether the way tax revenue is raised matters for growth. This paper examines whether, in the context of OECD countries,
Santiago Acosta‐Ormaechea +1 more
semanticscholar +1 more source