Results 81 to 90 of about 6,419 (305)
Rawls et l’impôt progressif : deux arguments
ŒconomiaContemporary political philosophers who draw on the work of John Rawls largely subscribe to the idea that progressive taxation is an essential tool for achieving social justice.
Patrick Turmel
doaj +1 more source
Simulation discussed : tax avoidance in the common law [PDF]
, 2012 Includes bibliographical references.The simulation doctrine has, in the law of taxation, always played the role of being SARS' remedy in the common law, vis-a-vis its legislated cohorts, viz.
Marais, Albertus Johannes
core
Green Ambiguity Shapes Sustainable Investing
Business Strategy and the Environment, EarlyView.ABSTRACT Green Exchange‐Traded Funds (ETFs) have experienced strong growth in recent years, reflecting increasing investor attention toward sustainability. However, these funds rely on a wide range of environmental metrics that are often weakly aligned, raising concerns about the meaning of greenness in sustainable investing.
Rita Laura D'Ecclesia +2 more
wiley +1 more source
To build a tax culture in Latin America and the Caribbean based on Matthew 22:15-21, “Give to Caesar what is Caesar’s, and to God what is God’s” [PDF]
Pharos Journal of TheologyThis article analyzes the importance of building a tax culture in Latin America and the Caribbean from a theological perspective inspired by the biblical passage in Matthew 22:15-21, where Jesus teaches: “Give to Caesar what is Caesar’s, and to God what ...
Orlando Carmelo Castellanos Polo +3 more
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Rawls, Justice, and the Income Tax [PDF]
, 1981 To the extent the primacy of justice is acknowledged in tax policy debate, such acknowledgment is coupled with the assertion that, of course, questions of justice cannot be meaningfully debated.
O\u27Kelley, Charles R.T. +1 more
core +1 more source
A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making
Business Strategy and the Environment, EarlyView.ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza +2 more
wiley +1 more source
Известия высших учебных заведений. Поволжский регион: Общественные науки, 2020 Background. In Russian Federation, for the first time since the beginning of last year, a new special tax regime called the professional income tax (PIT) is being introduced in the form of an experiment in order to remove the income of selfemployed ...
D. V. Krivin
doaj +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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Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits
Business Strategy and the Environment, EarlyView.ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard +5 more
wiley +1 more source
Asian Journal of Social and HumanitiesThis research analyses the implementation of judges' decisions on law enforcement of taxation crimes in Indonesia and identifies ideal criminal law policies to achieve legal certainty. The method used is normative juridical with analytical descriptive approach, which is supported by the theory of judicial power, theory of legal certainty, and theory of
Soesilo Soesilo +2 more
openaire +2 more sources