Results 51 to 60 of about 8,455,701 (283)

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

Constructing and Validating New County‐Level Cultural Capital Indices for Applied Policy Analysis: Evidence From SNAP Take‐Up

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Cultural capital influences a wide range of social and economic outcomes, yet quantitative measures suitable for policy analysis remain limited. We develop county‐level cultural capital indices for the US based on Bourdieu's framework of objectified, embodied, and institutionalized cultural capital.
Pratyoosh Kashyap   +2 more
wiley   +1 more source

Farmers' Preferences for Fossil‐Free Mineral Nitrogen Fertilizers: Role of Prices, Climate, Production Origin, and Identity

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Disruptions in global fertilizer markets and climate targets have increased interest in fossil‐free mineral nitrogen fertilizers. This study examines farmers' preferences for conventional (fossil‐based) and fossil‐free fertilizers using a labeled discrete choice experiment with 211 Swedish farmers.
Nasir Adam   +5 more
wiley   +1 more source

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

Tax Audits and Tax Revenue in Nigeria

open access: yesIOASD Journal of Business and Management Studies
Low tax compliance and high level of tax evasion in Nigeria have caused more harm to revenue generation in the country. This has limited the capacity of government to raise revenue for developmental purposes.
ORDU, Chile Umezurike
doaj   +1 more source

Farmers’ Protests in Germany: Media Coverage and Types of Bias

open access: yesAgribusiness, EarlyView.
ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley   +1 more source

VALUE ADDED TAX ON INTRA-COMMUNITY PURCHASES [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
Companies in Romania carry out transactions with trading partners in the European Union. Thus, goods or services necessary for the performance of the activity are purchased or goods and services are delivered by companies in Romania to trading ...
CIUMAG MARIN , CIUMAG ANCA
doaj  

ANALYSIS OF THE ADDED TAX AS MAIN SOURCE OF STATE BUDGET INCOME IN ROMANIA AND IN THE OTHER MEMBER STATES OF THE EUROPEAN UNION [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2019
The article includes an analysis of the revenues collected from the value added tax to the state budget both in Romania and in the other EU Member States.
CHIRCULESCU MARIA FELICIA
doaj  

Swedish Consumers' Willingness‐to‐Pay for Plant‐Based Proteins in Pasta Sauce: Preferences and Policy Scenarios

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper explores Swedish consumers' protein preferences by estimating the willingness‐to‐pay (WTP) for minced meat and plant‐based proteins in pasta sauce from an in‐store experiment (n = 206) and an online discrete choice experiment (n = 517). On average, the WTP was highest for minced meat.
Emilia Mattsson   +3 more
wiley   +1 more source

VAT FRAUD PREVENTION

open access: yesZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016
Making a clear distinction between tax fraud and activities related to the so called tax optimisation, appears to be most relevant in the fight against fiscal offences.
Beata Hoza, Michał Wójcicki
doaj   +10 more sources

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