Results 91 to 100 of about 61,912 (300)

The Insistence of Blackness and the Persistence of Antiblackness in Ireland

Australian Journal of Social Issues, EarlyView.
ABSTRACT This paper positions Ireland as a critical site for examining the insistence of blackness and an antiblackness created and sustained through Irish ethnonationalist imaginaries and exclusionary processes. Drawing on connected sociologies and Irish Black Studies, this enquiry argues that antiblackness in Ireland operates as a generational force,
Philomena Mullen
wiley   +1 more source

Comparative Studies of Tax Administration on Transfer Pricing

Journal of Governance and Administrative Reform
Transfer pricing practices are employed for tax avoidance by shifting profits through transactions with related parties. This study aims to provide recommendations for Indonesia's transfer pricing tax administration by examining the transfer pricing ...
Sandra Aulia
doaj   +1 more source

Superannuation Reimagined: Moving Beyond the Origins to an Indigenous Focus

Australian Journal of Social Issues, EarlyView.
ABSTRACT Retirement income systems, such as superannuation, are meant to be non‐discriminatory and consider disadvantage faced by members of society. There are significant differences between the life expectancies of Indigenous and non‐Indigenous peoples. The gap in life expectancies is not considered when determining when Indigenous peoples can retire.
Levon Ellen Blue, Peter Anderson, Mark Brimble   +2 more
wiley   +1 more source

Toward Green Tax Justice: Digital Transformation and Environmental Sustainability in Indonesia’s Tax Court System [PDF]

BIO Web of Conferences
This paper examines how the digital transformation of Indonesia’s Tax Court, driven by regulatory reforms culminating in PER- 1/PP/2023, advances environmental sustainability and procedural justice within the framework of green governance. Traditionally,
Rosyadi Imran
doaj   +1 more source

Mapping Intimate Partner Financial Abuse Across Public and Private Systems

Australian Journal of Social Issues, EarlyView.
ABSTRACT This article maps the ways that intimate partner financial abuse presents, and the range of public and private entities involved in its perpetration. It reports on an analysis of submissions by individuals to the Australian parliamentary inquiry into the Financial Services Regulatory Framework in Relation to Financial Abuse.
Adrienne Byrt, Kay Cook, Rachael Burgin, Georgina Dimopoulos   +3 more
wiley   +1 more source

Church Tax from Legal Persons in Canton Zurich

Kościół i Prawo, 2014
This article presents the issue of church tax on legal entities in the canton of Zurich. The aforesaid tax is paid in the most cantons of the Swiss Confederation.
Artur Cząstkiewicz
doaj  

Analysis of Facts Underlying Judge’s Verdict in Resolving Dispute of Value Added Tax on Insurance Discounts and Sale of Repossessed Goods at Finance Company (Study of Tax Dispute Management Perspective)

, 2017
Value Added Tax (VAT) is a tax which is determined by objective laws to which they are levied. In the process of the collection, often based on a difference in the interpretation of legal provisions between the taxpayer and the tax authorities that led ...
Indra Himawan Adlan, C. Tjen
semanticscholar   +1 more source

Measuring Child Disadvantage: Comparing Multidimensional and Socioeconomic Approaches for Predicting Developmental Outcomes

Australian Journal of Social Issues, EarlyView.
ABSTRACT Robust measurement of disadvantage is essential to identifying and addressing inequities in children's development. We tested how a multidimensional framework of child disadvantage performed relative to a traditional socioeconomic position (SEP) approach to predict developmental outcomes.
Wei Hong, Fiona Mensah, Elodie O'Connor, Shuaijun Guo, Sharon Goldfeld, Meredith O'Connor, Cindy Pham, Sarah Gray   +7 more
wiley   +1 more source

Optimizing Transfer Pricing in Indonesia: An exploring of Tax Minimization, Tunneling incentive, and Audit Committees

Sriwijaya International Journal of Dynamic Economics and Business
Transfer pricing has become a crucial aspect, especially for natural resource companies in Indonesia, which includes monitoring tax compliance, mitigating tax dispute risks, and maintaining corporate reputation due to its complex and high-priced ...
Imang Dapit Pamungkas, Imang Pamunmgkas, Nela Nehayati, Nawaz Ahmad, Imang Dapit Pamungkas   +4 more
doaj   +1 more source

Confessions of a Poverty Researcher: My Journey Through the Foothills of Scholarship

Australian Journal of Social Issues, EarlyView.
ABSTRACT This paper describes the key events, experiences and ideas that influenced the author's career as a poverty researcher. He describes how his early disillusion with economics was replaced by a spark of interest in social issues and how his migration from the UK to Australia in the mid‐1970s provided the impetus to begin what became a lifetime ...
Peter Saunders
wiley   +1 more source