Results 51 to 60 of about 41,692 (290)

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  

Import Wheat Tenders and the Effects of the Russian Invasion

open access: yesAgribusiness, EarlyView.
ABSTRACT Risk and volatility for many commodities escalated sharply following the Russian invasion of Ukraine, creating numerous uncertainties for trading firms and importers. The purpose of this study is to analyze the bidding behavior in Egyptian wheat import tenders in the pre‐ and post‐invasion periods.
William W. Wilson   +2 more
wiley   +1 more source

Testing the Marketing Performance of German Wheat Farmers

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper analyses the marketing performance of wheat farmers in Germany. Wheat sales data from 465 individual farms over a 12‐year period are used to test against different market benchmarks. Market benchmarks are constructed by simulating passive trading agents using regional wheat prices.
Franziska Potts, Jens‐Peter Loy
wiley   +1 more source

Some Insights of Value-Added Tax Gap [PDF]

open access: yesOvidius University Annals: Economic Sciences Series, 2017
This paper analyzes the Total Value-Added Tax Gap and its components for the Member States of the European Union: the Policy VAT Gap (which reflects VAT revenue losses due to the application of tax exemptions and reduced VAT rates) and the Compliance VAT
Cuceu Ionuţ-Constantin   +2 more
doaj  

Is the Value Added Tax Naturally Progressive? [PDF]

open access: yes
A broad based consumption tax, such as a value added tax, is generally considered to be a regressive tax. This conclusion, however, has not taken into account the fact that in developing countries the commodities on which poor households spend most of ...
Hatice Jenkins   +2 more
core  

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

Value Added Tax in European Union [PDF]

open access: yesOvidius University Annals: Economic Sciences Series
EU member states he was trying through reforms to create a system as adaptable as possible to future situations and as much as possible the full. Therefore, we find useful an analysis on the efficiency of collecting value tax added to highlight the ...
Adriana Ioana Filip (Croitoru)   +1 more
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  

The Added Value of Value Added Tax: People are more willing to pay tax

open access: yes, 2015
Raising domestic tax revenues is a priority for most sub-Saharan African countries. But the tax bases in most African countries are undermined by widespread tax avoidance and evasion.
Iversen, Thor Olav, Fjeldstad, Odd-Helge
core  

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

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