Search results for " OECD."
showing 6 items of 6 documents
L’IMPOSIZIONE DIRETTA SULLE ROYALTIES NEL DIRITTO INTERNO E NEI RAPPORTI INTERNAZIONALI
2012
Lo scritto affronta le problematiche relative al trattamento fiscale delle royalties nel sistema tributario italiano, con particolare riguardo all’imposizione diretta sia sotto il profilo della determinazione della base imponibile, sia con riguardo alle modalità di applicazione delle imposte dovute. Muovendo dalla preliminare individuazione della natura dei redditi derivanti dall’utilizzazione economica di beni immateriali, si esamina la disciplina applicabile, rispettivamente, ai soggetti residenti e ai soggetti non residenti, sulla base della normativa interna e delle prescrizioni contenute nel Modello OCSE The present paper deals with the issues related to the fiscal aspects of the royal…
READING COMPETENCE AND ENGAGEMENT OF LATVIAN STUDENTS IN THE VIEW OF OECD PISA 2018 RESULTS
2020
Students' reading competence determines the achievements of learners in all areas of school education as well as in their further education, professional activity and life. The results of the OECD Program for International Student Assessment - OECD PISA 2018 confirm the need to improve reading competence in Latvia (OECD, 2019).The aim of the study is to analyze the achievement of Latvia's fifteen-year-old students in OECD PISA 2018 and the previous international program cycles in relation to students' reading engagement and its changes. Reading engagement significantly influences not only students' reading competence but are in themselves one of the goals of modern education (Guthrie & …
A quest between fiscal and market discipline
2023
Fiscal rules are typically seen as government constraints. Yet, the extent to which they are substituted or complemented by market discipline (especially, during financial stress) remains unexplored. Using data for 71 countries over the period 1985–2015, we estimate an “augmented” fiscal reaction function to assess the impact of both fiscal and market discipline. We find that different market signals influence fiscal policy, but fiscal discipline depends on market incentives. In the EU and the OECD, market signals complement fiscal rules. These are less effective in the EMU and non-OECD countries that are “debt intolerant”. Yet, there are unintended consequences: (i) neither output and debt…
Investigating the role of environmental taxes and regulations for renewable energy consumption: evidence from developed economies
2021
The current study aims to explore the role of environmental taxes and regulations for the renewable energy consumption, focusing on reporting policy suggestions to overcome climate change issues and achieve environmental sustainability. The main objective of this paper is to examine the relation between renewable energy, environmental taxes, environmental technologies, and environmental regulations in 29 OECD countries during 1996–2018. More precisely, we inspect the impact of the environmental regulations and environmental technologies on the renewable energy consumption. The authors employ CIPS and CADF unit root tests, panel Westerlund co-integration test, FMOLS, and Quantile regression …
Estimating the gravity equation with the actual number of exporting firms
2013
Para estimar correctamente el efecto de los costes de comerciar sobre las exportaciones de las empresas, la ecuación de gravedad debe controlar por el número de empresas que opera en el mercado internacional. Debido a la ausencia de datos, estudios anteriores han controlado esta variable mediante técnicas econométricas que también pueden generar estimaciones sesgadas. Para superar estos problemas este trabajo estima una ecuación de gravedad utilizando una nueva base de datos de la OCDE y EUROSTAT , que incluye el número de empresas exportadoras en cada relación bilateral. Nuestros resultados muestran que no controlar el margen extensivo genera sesgos muy importantes en la estimación de los …
Teachers’ Job Satisfaction: Findings from TALIS 2013 Study
2015
<p><em>This paper examines teachers’ satisfaction with their profession and work environment in relation to other environmental factors in schools. Latvian data from the OECD TALIS 2013 study are used in the data analysis. The aim of the study was to find out whether there is any relationship between teacher satisfaction with their work environment and profession and a varietyofvariablescharacterizingschoolsandstudents. The research question is: what are the most important factors associated with teachers' satisfaction with their job at school? Applied research methods are frequency analysis and measures of central tendency. The results of the research reveal that overall Latvia…