Results 31 to 40 of about 23,153 (105)

Les réformes fiscales en Europe, 1992-2002 [PDF]

, 1994
Depuis le début des années 1990, les pays de l’Union européenne ont procédé à de nombreuses réformes fiscales. Disparates, celles-ci ont toutefois été influencées par des situations macroéconomiques similaires ou des impératifs communs.
Sterdyniak, Henri
core   +1 more source

Une évaluation macroéconomique et sectorielle de la fiscalité carbone en France [PDF]

, 1994
Cet article évalue l’impact macroéconomique et sectoriel d’une taxe carbone en France en utilisant le modèle Three-ME qui combine deux caractéristiques importantes pour cette analyse.
Callonnec, Gaël, Reynés, Frédéric, Yeddir-Tamsamani, Yasser   +2 more
core   +1 more source

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
doaj   +1 more source

A Commentary on Post‐Pandemic Challenges and Opportunities for the Accounting Profession: Insights from a Systematic Literature Review*

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, Irfan Butt, Camillo Lento, Patricia Meredith, Sara Wick   +4 more
wiley   +1 more source

Collective identity and the coalescence of an expert occupational community: The case of the Canadian tax profession

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

Public Tax Disclosures and Investor Perceptions Publications d'informations fiscales et perceptions des investisseurs

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, Martin Jacob, Maximilian A. Müller, Christian P. H. Peters, Victor van Pelt   +4 more
wiley   +1 more source

L'effet du Code civil du Québec sur les municipalités : les règles générales et leur application [PDF]

, 1995
Le présent article pose, en premier lieu, les principes de base régissant l'application du Code civil du Québec aux municipalités. Analysant la disposition préliminaire et l'article 300 de ce code, l'auteur arrive à la conclusion que les municipalités ...
L’Heureux, Jacques
core   +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, Richard Murphy, Leonard Seabrooke   +2 more
wiley   +1 more source

What's the Holdup? Sustainability Reporting's Uneven Push into Areas of “Old Guard” Traditional Accounting: A Bibliometric Analysis*

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
doaj