Results 41 to 50 of about 41,692 (290)
Modalities of value added tax evasion in the Republic of Serbia [PDF]
Anali Ekonomskog fakulteta u Subotici, 2016 The problem of evasion of value added tax at the time of fiscal consolidation in Serbia is significant and in that sense, this work should contribute to shedding light on the modalities of this tax evasion.
Marčetić Marija +2 more
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DEFORMATION IN TAXATION OF VALUE ADDED IN RUSSIA
Наука Красноярья, 2018 The relevance of the study of the mechanism of VAT calculation is due to a number of reasons. The introduction of VAT in Russia in 1991 was one of the conditions of integration into the world political and economic community, a quick solution to the ...
Venera Ildusovna Nasyrova
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
The Distributional Effects of Value Added Tax [PDF]
Ovidius University Annals: Economic Sciences Series, 2016 The article analyzes the incidence of the value added tax on the current money income of the households. For Romania there are evaluated the effects of changing the VAT rates on the regressivity of tax related to the current income, taking into ...
Ionuț-Constantin Cuceu
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Agribusiness, EarlyView.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
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
core +2 more sources
Tax expenditures and the efficiency of Croatian value added tax [PDF]
Financial Theory and Practice, 2012 The main aim of this paper is to provide a systematic overview of value added taxation in Croatia along with main changes in relevant legislation and to estimate total amount of tax expenditures.
Petar Sopek
doaj
Final Regime of the Value Added Tax in the European Union and the Slovak Republic
, 2021 In this article we introduce and analyse the main legal actions regarding the value added tax final regime legislation and we try to detect the most important measures to fight against tax frauds. The article tries to identify the individual actions that
Peter Rakovský, Rakovský, Peter
core +1 more source
Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports
Agribusiness, EarlyView.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
Access to Finance and Innovation in the Canadian Food Processing
Agribusiness, EarlyView.ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley +1 more source