Results 61 to 70 of about 7,191,064 (282)
An Analysis of South Africa's Value Added Tax [PDF]
In this paper, the authors describe South Africa's value added tax (VAT), showing that (1) the VAT is mildly regressive, and (2) it is an effective source of government revenue, compared with other tax instruments in South Africa.
Kearney, Marna +3 more
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Import Wheat Tenders and the Effects of the Russian Invasion
Agribusiness, 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
Agribusiness, 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
Agribusiness, 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
Finance, Accounting and Business AnalysisIn 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
The regressivity of a value added tax: tax credit method and subtraction method — a Japanese case [PDF]
Value added tax (VAT) is often described as a regressive tax because it taxes consumption, and the propensity to consume tends to decrease as income rises.
Masayuki Tamaoka
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Price effects of VAT introduction in Croatia [PDF]
, 1997 This Occasional Paper is based on the research project “Analysis of the fiscal system of the Republic of Croatia at the introduction of value added tax” undertaken by the Institute of Public Finance and financed by the Ministry of Finance of the Republic
Dalic, Martina
core +1 more source
Agribusiness, 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
Management of Tax Payments Under the Definitive Value Added Tax Regime
Economics 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
Développement territorial autonome ou assisté
Développement 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