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The tax incidence on the revenues of Romanian crop farms

Izvoranu, Anca-Marina; Kruzslicika, Mihaela; Toma, Camelia - In: Agrarian economy and rural development : realities and …, (pp. 113-118). 2019

Taxation plays a fundamental role in the context of decisions made by Romanian farmers on agricultural holdings. The fear of failure of a farmer is accentuated by taxation, which gives increasing importance to the treatment of this subject. This paper aims to analyze the effect of fiscal...

Persistent link: https://www.econbiz.de/10012212724

Economic size and structural characteristics of the agricultural holdings in the EU and Serbia

Paraušić, Vesna; Subić, Jonel; Nikolić, Svetlana … - 2021

Persistent link: https://www.econbiz.de/10013186212

Risky business : the prosopography of corporate tax planning

Donohoe, Michael P.; McGill, Gary A.; Outslay, Edmund - In: National tax journal 67 (2014) 4, pp. 851-874

Persistent link: https://www.econbiz.de/10010476792

On income tax avoidance : the case of Germany revisited

Fauser, Hannes - 2019

I study tax avoidance along the income distribution based on micro data from the Income and Consumption Survey (EVS) for the year 2013. The richness of the survey concerning income, taxes and expenditures is exploited by modelling the German tax code in terms of the items available in the EVS....

Persistent link: https://www.econbiz.de/10012285955

Whose child is this? : shifting of dependents among EITC claimants within the same household

Splinter, David; Larrimore, Jeff; Mortenson, Jacob - In: National tax journal 70 (2017) 4, pp. 737-758

Persistent link: https://www.econbiz.de/10011833698

International tax planning under the destination-based cash flow tax

Auerbach, Alan J.; Devereux, Michael P.; Keen, Michael; … - In: National tax journal 70 (2017) 4, pp. 783-801

Persistent link: https://www.econbiz.de/10011833734

Moderated mediation effects of corporate social responsibility performance on tax avoidance : evidence from China

Mao, Chih-Wen; Wu, Wen-chieh Jack - In: Asia-Pacific journal of accounting & economics : … 26 (2019) 1/2, pp. 90-107

Persistent link: https://www.econbiz.de/10012173940

From IMS and six sigma toward TQM : an empirical study from Serbia

Majstorovic, Vidosav; Sibalija, Tatjana V. - In: The TQM journal : the international review of … 27 (2015) 3, pp. 341-355

Persistent link: https://www.econbiz.de/10011309191

Equity aspects of VAT in emerging European economies : the case study of Serbia

Altiparmakov, Nikola; Arsic̓, Milojko - In: Fiscal policy and growth : public finance workshop ; …, (pp. 675-694). 2013

Persistent link: https://www.econbiz.de/10010364146

Other profitable activities on family agricultural holdings according to their economic size

Subić, Jonel; Jeločnik, Marko; Jovanović, Marijana; … - In: Agrarian economy and rural development : realities and …, (pp. 61-66). 2015

holdings, according to their economic size within the territory of Republic of Serbia, with special focus on the Vojvodina … Republic of Serbia is 5.939 EUR, while the realized economic value on the family agricultural holdings (FAH) is 4.990 EUR ….552 agricultural holdings in the Republic of Serbia (family agricultural holdings (FAH), as well as legal entities (LE) and …

Persistent link: https://www.econbiz.de/10011456079

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