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Lingpeng Meng, Xudong Wang, Jie Jin and Chuanfeng Han
In the context of economic globalization and the development of information networks, container liner transportation plays a crucial role in international trade. However, the inherent inflexibility of fixed schedules in liner operations poses challenges ...
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Warren Maroun,Asheer Jaywant Ram,Marianne Kok
AbstractBackground: This article examines features of the tax systems of 19 African countries with material mining operations.Objectives: An interpretive approach is used to explore the implications of a country?s commitment to democracy (according to th...
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Marina Ðordevic,Jadranka Ðurovic Todorovic,Milica Ristic
Pág. 239 - 254
Indirect taxes have a significant place in developing EU countries? tax systems. The article sums up scholars of different scientists, dealing with the impact of VAT efficiency determinants. The purpose of this study is to investigate the determinants of...
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Jackie Arendse,Lilla Stack
AbstractIn recent years, there has been an increasing focus on new sources of taxation, including wealth tax. In South Africa, two phenomena have driven the focus on wealth tax. Firstly, the need for additional tax revenue to fund an ongoing and growing ...
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Armando Lopetegui Martínez, MSc.
Pág. 63 - 79
El trabajo aborda los aspectos generales de la fiscalidad internacional, su impacto en los sistemas tributarios; así como, el de la doble imposición fiscal en el comercio internacional y las inversiones extranjeras; enuncia sus principales consecuencias ...
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James G. S. Yang and Victor N. A. Metallo
The problems of tax evasion and tax avoidance are as old as taxes themselves. Between 2015 and 2016 alone, many U.S. multinational corporations were involved in tax disputes with the European Commission. From a historical perspective, these disputes are ...
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Qianqian Shao, Thorsten Janus, Maarten J. Punt and Justus Wesseler
In this paper, we study the effects of international trade on forest conservation and welfare in a two-country model with industry-biased policymakers and Cournot-competing firms. We find that opening up to trade increases the harvest taxes that the indu...
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Muhammad Sofjan
Pág. 672 - 676
This study investigates how international trade are affected by liberalization, starting with the export and import function. It aims to determine the main empirical factors of imports and exports in Indonesia, which is one of the developing countries th...
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Margarita F. Safonova,Dmitry S. Reznichenko,Marina V. Melnichuk,Alan K. Karaev,Svetlana F. Litvinova
Pág. 154 - 159
Today the most developed integration association is the European Union, which main predecessor is the European Economic Community that was created in 1957. The challenge on the today?s agenda in the EU is the formation and strengthening of the economic, ...
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Panos Prevedouros, Bill Halkias
Pág. 607 - 619
The forecasting of expressway traffic demand for existing facilities is not particularly challenging for regions and countries with stable or moderately growing economies. In most cases the objective is to carefully establish a reliable estimate for the ...
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