Results 11 to 20 of about 2,667 (223)

Persuasive model of reaction towards tax avoidance in penal fiscal regulations

open access: yesZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016
Tax avoidance is a phenomenon whose legality must be negated. At the same time it must be emphasized that taxpayers who act without reflecting upon their behaviour face criminal liability which starts with the rejection of the taxpayer’s application for
Krzysztof, Raul Woźniak
doaj   +16 more sources

Persuasive model of reaction towards tax avoidance in penal fiscal regulations [PDF]

open access: yesZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2018
Tax avoidance is a phenomenon whose legality must be negated. At the same time it must be emphasized that taxpayers who act without reflecting upon their behaviour face criminal liability which starts with the rejection of the taxpayer’s application for ...
Krzysztof Raul Woźniak
doaj   +2 more sources

THE SOP ANALYSIS AND DESIGN OF INCOME REPORTING SYSTEM FROM ARTICLE 21 AND 23

open access: yesResearch in Management and Accounting, 2022
The object of research is PT PMTextile which is engaged in the textile industry. The company's SOP is irrelevant to the company's current practices and is not yet in accordance with tax regulations.
Elisabeth Yuliana Haki, Jesica Handoko
doaj   +1 more source

Portfolio management and performance of deposit money banks (Dmbs) in Nigeria (1990–2020)

open access: yesResearch in Globalization, 2023
There have been a renewed focus on portfolio management of deposit money banks since the global financial crisis of 2007–09. This renewed focus is based on the understanding that an efficient portfolio management reduces risks and loss associated with ...
Christiana Fajinmi   +2 more
doaj   +1 more source

Correction of the annual tax return relating to personal income tax – selected issues

open access: yes, 2021
Personal income tax is constructed on the basis of the so-called self-calculation, i.e. the filing of a relevant tax return by a taxpayer. Taxpayer’s obligation to submit an annual tax return is associated with the possibility of correcting this type of ...
Gródecka, Magdalena
core   +1 more source

Equity of cadastral valuation and simplified methods [PDF]

open access: yesTerritorio Italia, 2014
Real estate taxation has been intensely debated lately. The main issue concerns the formation of taxable values based on the current cadastral incomes. More specifically, the point is made against the iniquity that the current surveyed values generate in
Gianni Guerrieri   +2 more
doaj   +1 more source

Analysis of the Effect of Tourism Development on Housing Prices in Iran [PDF]

open access: yesMuṭāli̒āt-i Mudīriyyat-i Gardishgarī
As a Labor-intensive industry, tourism helps to improve the economy through employment in tourist destinations, infrastructure development, maintaining financial resources, revitalizing historical and new tourist places, and better understanding of the ...
Aliakbar Gholizadeh, Shahla Samadipour
doaj   +1 more source

Innovative Tax Collection Methods for Ukraine on the Path to A Green Economy

open access: yesJurnal Perencanaan Wilayah dan Kota
The article examines ways to improve the mechanism of tax collection in agricultural land use through the application of a correction coefficient based on soil nitrogen balance.
Iryna Novakovska   +2 more
doaj   +1 more source

Sustainable Productivity Growth in Agriculture: The Role of Shifts in R&D Investments and Technology

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT The objective of the paper is to evaluate the long‐term prospects of sustainable productivity growth linked to plausible assumptions on public agricultural R&D investments as the key productivity driver. Second, it investigates the role of changing R&D focus from yield maximization to input saving technologies (fertilizers and pesticides). The
Zuzana Smeets Křístková   +4 more
wiley   +1 more source

Do Tax Incentives for Farmland Leases Increase Farm Supply? Evidence From Iowa's Beginning Farmer Tax Credit

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross   +2 more
wiley   +1 more source

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