Results 121 to 130 of about 2,598 (253)

Tax administration: directions of improvement

Вестник университета
Tax administration is a system of state management of the tax process with the purpose of building certain relations between the state, represented by tax authorities, and taxpayers in order to improve the efficiency of the tax system. The subject of tax
N. Z. Zotikov
doaj   +1 more source

Estimating the impact of investment tax credits on aircraft demand

This paper uses exogenous price changes from the shifting tax policies of the 1980’s to identify the parameters of a nested-logit discrete choice model of the aircraft market.
Mackay, Daniel
core  

Effectiveness of Tax Dispute Resolution Mechanisms – The Impact of the European Legal Framework on National Jurisdiction

The search for a more effective resolution of cross-border tax disputes provokes the general question of the effectiveness of tax dispute resolution mechanisms.
Žunić Kovačević, Nataša
core   +1 more source

The impact of the current student loans regime on Muslim student engagement and retention in English higher education

British Educational Research Journal, EarlyView.
Abstract There is much interest in the potential for an alternative funding system for higher education students in England to support the spiritual and worldly needs of British Muslim students. At the heart of this issue lies a tension over whether the student financing system in English HE is haram, or forbidden under Islamic (Shari'ah) law, because ...
Richard Hall, Yusraa Maryam, Sumeya Loonat   +2 more
wiley   +1 more source

Appraisal of Ethiopian Tax Dispute Resolution System at the Review Department (of the Ministry of Revenue) and at Federal Tax Appeal Commission

, 2023
Tax disputes are inherent parts of a tax system, and require resolution mechanisms that effectively regulate and protect the interest of disputing parties. Commonly, countries provide for several layers of dispute resolution schemes. The schemes comprise
Israel, Woldekidan, Gizachew , Silesh, Yibekal , Tadesse   +2 more
core  

What is a curriculum for life? Using youth participatory action research and applied arts to understand and amplify undergraduate students', children's and young people's mental health and wellbeing recommendations for education

British Educational Research Journal, EarlyView.
Abstract Mental health is a critical issue globally, with young people being one of the most affected groups. Young people have campaigned vehemently for a ‘curriculum for life,’ arguing that their education is failing to meet their needs (British Council, 2022).
Lisa Stephenson, Helen Young
wiley   +1 more source

Dispute resolution

, 2016
Chapter 9 of the Tax Administration Act 2011, deals with the objection and appeals processes of the tax Acts administered by SARS in terms of s 4 of the SARS Act, 1997.
Williams, Robert C, Arendse, Jacqueline A, Clegg, David   +2 more
core  

A case for coaching: influencing cultural change at the ATO [PDF]

, 2019
The Australian Taxation Office (the ATO) is one of the leading government agencies utilising Alternative Dispute Resolution (ADR) and has achieved a substantial reduction in disputes proceeding to litigation over the last five years.
Holland, Claire, Hoyer, Tina
core  

Improving the tax dispute resolution process in Nigeria with special attention to the tax appeal tribunal: insights from South Africa with an emphasis on tax courts

, 2022
The patent problems experienced in Nigeria's tax dispute resolution processes inspired this thesis. The disbanding of specialist tax tribunals by the Nigerian higher courts epitomised the disorder.
Esomeju, Nneka Cecilia
core  

National Environmental Policies and Corporate Green Innovation: The Mirroring Versus Substitution Hypotheses

Business Strategy and the Environment, EarlyView.
ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko, Knut Haanaes, Julia Binder   +2 more
wiley   +1 more source