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Does the taxpayer have a chance to win against the tax authority?
Financial Law Review, 2023 This article concerns the principle of in dubio pro tributario in tax law (Article 2a of the Tax Ordinance). The legal provision regulates the resolution of doubts in favour of the taxpayer. The scope
Aleksandra Białowska
doaj +1 more source
Open budget data: mapping the landscape [PDF]
, 2015 This report offers analysis of the emerging issue of open budget data, which has begun to gain traction amongst advocates and practitioners of financial transparency.
Jonathan Gray
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed +2 more
wiley +1 more source
, 2017 In this article I introduce a simple classroom exercise intended to help students better understand Robert Nozick’s famous Wilt Chamberlain thought experiment.
Barry, Galen
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Toward an SDG‐Based Typology for US Nonprofits
Business Strategy and the Environment, EarlyView.ABSTRACT The Sustainable Development Goals (SDGs) represent an emerging institutional logic that nonprofits must navigate alongside existing sector‐specific frameworks. Drawing on institutional logics and organizational hybridity theories, we examine how nonprofits incorporate SDGs into their missions and what this reveals about managing institutional ...
Dominik S. Meier, Elizabeth Searing
wiley +1 more source
Journal of Law, Politic and HumanitiesThis research is motivated by the existence of a voluntary tax disclosure policy that creates a gap that is considered unfair between individual taxpayers who are compliant and less compliant. Of course, this has an impact on discrimination and bias between one party for taxpayers.
null Ahmad Zumar Syafiq, null Suparnyo
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Experiments in Distributive Justice and Their Limits [PDF]
, 2016 Mark Pennington argues political systems should be decentralized in order to facilitate experimental learning about distributive justice. Pointing out the problems with Pennington's Hayekian formulation, I reframe his argument as an extension of the ...
Bennett, Michael
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Business Strategy and the Environment, EarlyView.ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh +3 more
wiley +1 more source
Riset Akuntansi dan Keuangan Indonesia, 2018 Tax compliance still needs to be improved by encouraging the implementation of transparent taxation, namely the transparency of tax management in all areas, both administrative and management of the use of funds derived from tax revenue.
Syska Lady Sulistyowatie +1 more
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Globus, 2021 this article is devoted to the study of current method and ways of improvement of admeasuring the penalty for materially defined offences based on principles of legal certainty and justice. Proposed new objective standards of the admeasuring are intended to reduce to decline in the number of tax disputes.
openaire +1 more source