Results 111 to 120 of about 33,795 (306)

International taxation principles in the context of financial security of Ukraine

open access: yesЕкономіка, управління та адміністрування
Tax principles have been determining approaches to the construction of the tax system and tax policy of governments around the world for a long time. Transforming with due regard to exogenous and endogenous factors, tax principles are aimed at ensuring ...
O.Y. Yurkivskyi, O.V. Lytvynchuk
doaj   +1 more source

Unofficial Economic Activities and Fiscal Discipline in Hungary as Mirrored in Consecutive Enterprise Surveys on Tax Behaviour [PDF]

open access: yes
The paper focuses on a segment of the hidden economy, i. e. on unofficial (unreported) economic activities of registered medium and large enterprises in Hungary.
Andras Semjen, Istvan Janos Toth
core  

Seeing the Child Within: A Randomized Controlled Trial of Reflective Functioning Intervention for Parents of Autistic Children

open access: yesAutism Research, EarlyView.
ABSTRACT Parents of autistic children often face elevated emotional demands and challenges in interpreting their child's inner experience. Parental reflective functioning (PRF), the capacity to understand behavior in terms of underlying mental states, is considered a key mechanism in fostering emotionally attuned and adaptive caregiving.
Yael Enav   +3 more
wiley   +1 more source

Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital? [PDF]

open access: yes
We show that firms with the least elastic demand for equity capital should benefit the most from reductions in shareholder taxes. Consistent with this prediction, we find that, following 1997 and 2003 cuts in U.S.
Zhonglan Dai   +3 more
core  

Potential contribution of biomass gasification‐based technology in energy transition: a technical review coupled with bibliometric studies

open access: yesBiofuels, Bioproducts and Biorefining, EarlyView.
Abstract Biomass gasification technology has been extensively researched around the world; however, there is a need to evaluate the current research landscape and evolutionary direction of research in the broader context of energy transition. A systematic bibliometric analysis of the Web of Science database was performed for articles that fall within ...
Olasunkanmi Opeoluwa Adeoye   +5 more
wiley   +1 more source

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

open access: yesBritish 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   +2 more
wiley   +1 more source

Which Countries Become Tax Havens? [PDF]

open access: yes
This paper analyzes the factors influencing whether countries become tax havens. Roughly 15 percent of countries are tax havens; as has been widely observed, these countries tend to be small and affluent.
Dhammika Dharmapala, James R. Hines Jr.
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

open access: yesBritish 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

The Economics of Corporate Tax Selfishness [PDF]

open access: yes
This paper offers an economics perspective on corporate tax noncompliance. It first reviews what is known about the extent and nature of corporate tax noncompliance and the resources devoted to enforcement.
Joel Slemrod
core  

Integrating Retail Financial Markets in Europe: Between Uncertainties and Challenges. CEPS Paperbacks. March 2011 [PDF]

open access: yes, 2011
The financial crisis has damaged consumer confidence in the financial services market. Trillions of euro in losses and government bail-outs have partially been borne by taxpayers, small investors and retail customers in several member states.
Ayadi, Rym
core  

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