Results 51 to 60 of about 15,250 (254)

Impact of economic and financial factors on tax revenue: Evidence from the Middle East countries [PDF]

open access: yesAccounting, 2019
This paper examines the impact of economic and financial factors on tax revenue of Bahrain and Oman from 1990 to 2010. For this purpose, panel regression analysis is performed by considering economic and financial factors including growth domestic ...
Muhammad Farhan Basheer   +2 more
doaj   +1 more source

Redistributive land reforms, agricultural productivity, and structural change: New cross‐national evidence

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra   +3 more
wiley   +1 more source

PENGARUH SELF ASSESSMENT SYSTEM, E-COMMERCE DAN KETERBUKAAN AKSES INFORMASI REKENING BANK TERHADAP NIAT MELAKUKAN PENGHINDARAN PAJAK

open access: yesAkuntansi Dewantara, 2019
This study aims to examine the effect of self assessment system, e-commerce, and open access to bank account information against tax avoidance intentions.The data used is primary. Multiple regression analysis is the analytical method used.
Dewi Kusuma Wardani, Nila Nurhayati
doaj   +1 more source

Preferential trading in agriculture: New insights from a structural gravity analysis and machine learning

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Preferential trade agreements (PTAs) contain various non‐tariff provisions, yet identifying their trade effects remains challenging because these commitments are high‐dimensional and strongly correlated within agreements. We estimated a theory‐consistent structural gravity model with domestic flows for 26 agricultural subsectors over 1988–2017
Dongin Kim, Sandro Steinbach
wiley   +1 more source

Significant Worsening of the Bank’s Financial Standing and the Tax on Certain Financial Institutions

open access: yesStudia Iuridica Lublinensia, 2019
The subject of this article was the analysis of the impact of a significant deterioration of the bank’s financial standing on the obligation to pay the tax on certain financial institutions.
Paweł Szczęśniak
doaj   +1 more source

Quantifying the Sites of Government, Commercial, and Personal Systems‐Perpetrated Financial Abuse

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This study explores the institutional systems through which post‐separation financial abuse is perpetrated. While existing measures seek to quantify the harms experienced by women post‐separation, this study draws on financial, welfare and legal service casefiles to identify where such harms occur. Drawing on 76 de‐identified Victorian service
Kay Cook   +3 more
wiley   +1 more source

‘Shelter is a Dignity’: Rental Racism, Stress and Housing (In)justice

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Australia's private rental sector is in crisis, and culturally and racially minoritised renters face compounded harms through both covert and everyday direct forms of rental racism. Drawing on five community‐based focus groups in Melbourne (n = 37), the paper explores how racism manifests across the rental pathway and how it structures the ...
Erika Martino   +3 more
wiley   +1 more source

Green Innovation and Firm Efficiency: The Role of Institutional Quality in Italian High‐Tech Manufacturing Sectors

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino   +2 more
wiley   +1 more source

THE TAX COMPLIANCE RISK FOR BANK PAYMENT TRANSACTIONS IN THE TAX ADMINISTRATION CONTEXT IN VIETNAM

open access: yesManajemen dan Bisnis, 2018
The article provides the reference on tax compliance risk for bank transactions payments by businesses in the context of developing countries such as Vietnam, as tax departments are gradually modernizing the tax administration, the use of taxpayer data ...
Dung Tien Vo
doaj   +1 more source

Barriers and Enablers of Circular Economy in Electrical and Electronic Equipment: A Systematic Literature Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Rapid technological change, shorter lifecycles and rising demand for electrical and electronic equipment (EEE) are increasing waste electrical and electronic equipment (WEEE) and emphasise the need for a circular economy. This paper identifies barriers and enablers of the circular transition in EEE and outlines interventions.
Aya Abdelmeguid, Lucia Corsini
wiley   +1 more source

Home - About - Disclaimer - Privacy