Results 61 to 70 of about 873,654 (275)

The Value Added Tax : Its Causes and Consequences [PDF]

open access: yes
Almost unknown in 1960, the value added tax (VAT) is now found in more than 130 countries, raises around 20 percent of the world’s tax revenue, and has been the centerpiece of tax reform in many developing countries.
Keen, Michael, Lockwood, Ben
core   +3 more sources

Impacts of Export Tax of Cocoa Beans on Indonesian Economy. [PDF]

open access: yes, 2016
In recent years, there is a significant decline of cocoa beans in terms of exports value and share after 2010. Several studies claimed that this downward trend was caused by the introduction of an export tax on cocoa ...
Effendi, Y. (Yuventus)
core   +3 more sources

Leveraging Wind Energy for Electricity and Hydrogen Production: A Sustainable Solution to Power Shortages and Eco‐Friendly Alternative Fuel

open access: yesAdvanced Energy and Sustainability Research, EarlyView.
The article attracts researchers, policymakers, and industry leaders in renewable energy, hydrogen, and sustainable development, as it addresses the critical need for clean, efficient energy solutions. By evaluating the technical, environmental, and economic feasibility of integrating wind energy with hydrogen production. The findings offer significant
Mohamed Elnaggar   +4 more
wiley   +1 more source

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

Patient Satisfaction With Medication Pricing in Community Pharmacy Settings: A Cross‐Sectional Study of Individuals With Comorbidities

open access: yesAGING MEDICINE, EarlyView.
The majority of patients in Malaysia purchase medications at community pharmacies for simple medical conditions. One‐fourth of them are not satisfied with the pricing practices at these pharmacies. The majority rely on medical insurance to purchase routine medications.
Amelia Ravindran   +3 more
wiley   +1 more source

Développement territorial autonome ou assisté

open access: yesDéveloppement Durable et Territoires, 2010
New-Caledonia's economy concentrates many contradictions: under development, protectionism, no VAT, political emancipation but high financial transfers from France… This paper analyses, from a taxation point of view, the sustainability of the current New-
Gaël Lagadec
doaj   +1 more source

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

open access: yesAgribusiness, EarlyView.
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó   +3 more
wiley   +1 more source

70 Years Value Added Tax

open access: yesFinance, Accounting and Business Analysis
In 2024 the value added tax becomes 70 years old. This “crown of fiscal technique” arose on the basis of the turnover tax, which in turn was a product of the ancient excise tax.
Rumen Yordanov Brussarski
doaj  

A Value Added Tax in an Oligopolistic Economy [PDF]

open access: yes
This paper identifies a new mechanism through which value added taxes may influence the degree of competition in oligapolistic markets. The analysis is based on an oligopoly in which firms interact over an indefinite period of time and hence tacitly ...
Richard Damania
core  

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