Results 21 to 30 of about 160 (98)
Focus – Impact de la GEMAPI sur les acteurs en charge des milieux aquatiques – Cas d’étude sur le bassin Seine-Normandie [PDF]
Sciences, Eaux & Territoires, 2018 Avec la création de la compétence GEMAPI et son attribution aux établissements publics de coopération intercommunale à fiscalité propre, l’État français a totalement redéfini la gouvernance des milieux aquatiques.
NORMAND, Théo
doaj +3 more sources
La régionalisation du « bonus logement » : vers une politique adaptée au contexte bruxellois ?
Brussels Studies, 2015 The sixth state reform has just made the Regions competent as regards the taxation of mortgage loans for one’s “own and sole” home. Commonly referred to as the “housing bonus”, this system benefits many taxpayers.
Nicolas Bernard, Valérie Lemaire
doaj +1 more source
ANALYSE DE LA FISCALITÉ MINIÈRE EN RÉPUBLIQUE DÉMOCRATIQUE DU CONGO : PROPOSITIONS ET PERSPECTIVES D’AVENIR [PDF]
Cahiers Africains des Droits de l’Homme et de la Démocratie ainsi que du Développement Durable, 2022 Tout compte fait, il s’avère que la fiscalité minière en RDC a été, au fil des années, très favorable aux multinationales, à la classe politique et au déterminant de l’Etat.
Clément MBONGA MADAMU
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Les idées monétaires du père Juan de Mariana : un vecteur d’agitation sociale ?
E-Spania, 2018 Pour étudier les altérations de la monnaie qu’a connues la Castille au XVIIe siècle, la première référence incontournable est celle du jésuite Juan de Mariana, l’auteur du célèbre De monetæ mutatione, imprimé en 1609.
Elena María García Guerra
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Journal of the Royal Anthropological Institute, Volume 32, Issue 2, Page 412-433, June 2026.This article analyses a new wealth tax (the IGF) in Bolivia against the backdrop of the 2019 ousting of former president Evo Morales. In doing so, it engages calls for ‘a return to politics’ in anthropology by proposing the notion of a ‘fiscal grievance politics’ as animating elite opposition to the tax in lowland Santa Cruz department. I show that the
Charles Dolph
wiley +1 more source
Contemporary Accounting Research, Volume 43, Issue 1, Page 101-135, Spring 2026.Abstract Although the community of tax professionals is a key actor in the tax realm, its nature continues to remain elusive in many countries. Using a qualitatively driven mixed‐methods approach that integrates the insights obtained from in‐depth interviews and the results of a survey of practitioners, we examine the Canadian tax field.
Till‐Arne Hahn, Darlene Himick
wiley +1 more source
Contemporary Accounting Research, Volume 43, Issue 1, Page 461-486, Spring 2026.ABSTRACT Regulators are increasingly considering and mandating additional public tax disclosures to enhance transparency and promote scrutiny of corporate tax avoidance. We conducted three experiments to examine how such disclosures influence retail investors' perceptions of firms with identical effective tax rates but different tax avoidance methods ...
Bart Dierynck +4 more
wiley +1 more source
Big 4 offshore: Transparency arbitrage across legal and geographical boundaries
Contemporary Accounting Research, Volume 42, Issue 4, Page 2523-2549, Winter 2025.Abstract How do global firms manage conflicting constituencies in complex markets? The Big 4 accounting firms have expanded their size and scope to the extent that they need to relate to different constituencies simultaneously, sometimes on controversial issues.
Saila Stausholm +2 more
wiley +1 more source
Accounting Perspectives, Volume 24, Issue 3, Page 695-733, September 2025.ABSTRACT Sustainability accounting has encountered strong headwinds while advancing into “old guard” traditional accounting. To understand the status of sustainability accounting with regard to public interest, in this paper we examine the peer‐reviewed accounting literature of the last 10 years using a robust bibliometric approach. Through co‐citation
Sanobar Anjum Siddiqui, S. Leanne Keddie
wiley +1 more source
LA FISCALITE DES OPERATIONS FONCIERES PORTANT SUR LES IMMEUBLES - ETUDE CRITIQUE –
Revue des Sciences Humaines, 2019 Comme tout type de fiscalité locale, la fiscalité foncière est considérée comme la plus importante ressource locale aux dépenses de l’Etat, car elle est basée sur le bien le plus notable, à savoir, l’immobilier.
Sara BENMAHAMMED
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