Results 31 to 40 of about 22,014 (137)
Los estímulos reformistas y sus límites: Fiscalidad, moneda y deuda en el reinado de Carlos II
E-Spania, 2018 L’ensemble des réformes fiscales menées sous le règne de Charles II suppose un corpus non négligeable de mesures qui ne furent guère uniformes durant les trente-cinq ans de règne.
Carmen Sanz Ayán
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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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Accounting Perspectives, Volume 24, Issue 1, Page 157-188, March 2025.ABSTRACT This empirically grounded commentary explores the impacts of the COVID‐19 pandemic on the strategic direction of Canada's accounting profession and highlights opportunities and challenges that lie ahead in the post‐pandemic era. We undertake a systematic literature review using deductive and inductive approaches within both the academic ...
Merridee Bujaki +4 more
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
La fiscalité carbone en France : un échec face à la Suède ? Le cas des transports routiers de marchandises [PDF]
, 2012 International audienceLaunched within the French PLF in 2010 in the form of a Contribution Climat-Energie, the carbon tax has now been withdrawn. Without mentioning the political reasons for the law’s repeal, we will examine the ecological and economic ...
Harnay, Pétronille
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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
L’évolution de la fiscalité minière fédérale de 1972 à 1978 [PDF]
, 1980 This paper surveys the changes since 1972 in the federal tax laws applicable to the Canadian mining industry. Using a partial equilibrium model, we analyse the effect of these changes on the relative prices of the factors of production used
Bernard, Jean-Thomas
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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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