Results 61 to 70 of about 743,616 (347)

PERSONAL INCOME TAXES - DUAL TAXATION

Facta Universitatis, Series: Economics and Organization, 2017
Personal income tax is one of the most important tax forms in the tax systems of modern countries, very generous and flexible. Personal income taxation can be organized as regular, synthetic or mixed taxing. In modern tax legislation there are alternative ways of personal income taxing, such as the double taxation system, proportional tax on income and
Miloš Ranđelović, Dragana R. Petković, Ljiljana Prole   +2 more
openaire   +2 more sources

Mapping Intimate Partner Financial Abuse Across Public and Private Systems

Australian Journal of Social Issues, EarlyView.
ABSTRACT This article maps the ways that intimate partner financial abuse presents, and the range of public and private entities involved in its perpetration. It reports on an analysis of submissions by individuals to the Australian parliamentary inquiry into the Financial Services Regulatory Framework in Relation to Financial Abuse.
Adrienne Byrt, Kay Cook, Rachael Burgin, Georgina Dimopoulos   +3 more
wiley   +1 more source

Benchmark and Tax Expenditures on Personal Income Tax in Ukraine

ECONOMICS, 2023
The spread of the concept of tax expenditures in many countries of the world resulted in the creation of the Global Tax Expenditures Database which included information from Ukraine where regular reporting is conducted on tax benefits which are losses of
Sokolovska Alla, Zatonatska Tetiana, Rainova Larysa   +2 more
doaj   +1 more source

Confessions of a Poverty Researcher: My Journey Through the Foothills of Scholarship

Australian Journal of Social Issues, EarlyView.
ABSTRACT This paper describes the key events, experiences and ideas that influenced the author's career as a poverty researcher. He describes how his early disillusion with economics was replaced by a spark of interest in social issues and how his migration from the UK to Australia in the mid‐1970s provided the impetus to begin what became a lifetime ...
Peter Saunders
wiley   +1 more source

Corporate tax policy, entrepreneurship and incorporation in the EU [PDF]

In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to the corporate tax base can explain these diverging developments.
Gaëtan Nicodème, Ruud A. de Mooij
core   +3 more sources

Understanding Inequality Within a Personalised System of Disability Support: Australian Children With Disabilities' Unmet Support Needs

Australian Journal of Social Issues, EarlyView.
ABSTRACT Disability support has shifted towards models of personalised care, which critics argue may contribute to increased inequalities. There is limited systematic evidence investigating inequalities in support among children with disabilities. To investigate inequalities in support, a survey of parents of children with disabilities aged 2–17 was ...
Martin O'Flaherty, Jessica Hill, Jennifer Smith‐Merry   +2 more
wiley   +1 more source

Tax compliance costs of small business in Croatia [PDF]

, 2004
The paper measures the tax compliance costs of business units that pay personal income tax in Croatia for the period 2001/2002. They comprise all taxes, except custom duties. The regressive effect is proven, measured by different size measures.
Blazic, Helena
core   +1 more source

Owning Home, Finding Belonging: Relational Meanings of Homeownership for Migrant Healthcare Workers in Australia

Australian Journal of Social Issues, EarlyView.
ABSTRACT Migrant healthcare workers in Australia find themselves at the centre of three intersecting concerns, often presented as ‘crises’ in contemporary discourse: the ‘care crisis’, the ‘housing crisis’ and the ‘migration crisis.’ Yet their own perspectives on these issues are rarely foregrounded. This paper explores the role of homeownership in the
Leah Williams Veazey
wiley   +1 more source

Evolution of income tax in Serbia [PDF]

Oditor, 2017
Since the personal income tax is one of the most important fiscal taxes that has a large number of taxpayers, in the article it was carried out a review of its evolution, the circumstances under which it was created, types of tax forms that preceded it ...
Kovačević Momir, Ilić Jovan, Damnjanović Radovan   +2 more
doaj  

Improving Russia’s Tax System in 2024: Сross-country Comparisons and Regional Projection [PDF]

Финансовый журнал
The article discusses the additional adjustment of the tax system carried out in the Russian Federation in 2024, primarily in terms of changes in the rates of corporate income tax and personal income tax. Based on the analysis, a conclusion is made about
Vladimir V. Klimanov, Anna A. Mikhaylova
doaj   +1 more source