Results 101 to 110 of about 19,300,577 (301)
The Taxpayers' Charter: A case study in tax administration [PDF]
The Australian Taxpayers’ Charter was introduced in 1997 and a revised version in November 2003. This is therefore an appropriate time to review the contribution of this initiative.
Murphy, Kristina +4 more
core
ABSTRACT Environmental management accounting (EMA) is increasingly recognised as essential for carbon governance, accountability and net zero transitions, yet research has overlooked how sustainability is negotiated within mission‐driven but commercially exposed service organisations such as private hospitals in developing economies, a sector often ...
M. M. Swalih, Ronita Ram, Edward Tew
wiley +1 more source
FIRE SAFETY LICENSING: SPECIFICS OF TAX LEGISLATION [PDF]
This article provides an overview of the provisions within the tax legislation, the application of which under the simplified taxation system can reduce the final costs for license applicants and licensees in ensuring compliance with licensing ...
Irina F. Zenkova
doaj +1 more source
Tax compliance costs: a business administration perspective [PDF]
The paper analyses the relationship of tax compliance costs and business strategy. Due to instruments, like information technology, simplified cash accounting or outsourcing compliance activities to tax advisers, private businesses have a set of ...
Eichfelder, Sebastian, Schorn, Michael
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Food Waste Applications Beyond the West: Archetypes and Insights From China
ABSTRACT Food waste is a major challenge for sustainable development, but digital solutions designed to reduce it remain unevenly distributed globally. Food waste mobile applications (FWMAs) have emerged as promising tools for reducing food surpluses through redistribution and improved household food management.
Jiequan Hong +2 more
wiley +1 more source
IMPROVEMENT OF THE FISCAL CLAIMS MANAGEMENT SYSTEM [PDF]
The conduct of the fiscal administration regarding the simplification and modernization of the systems of statements and payment of tax obligations is a necessary task to improve the relationship between the fiscal administration and the taxpayers, and ...
DELIMAN EUGEN +2 more
doaj
New tax system; tax evasion; being in step; interesting facts
Tax Snaps presents CTSI's most recent statistics on what Australians think about tax matters. In our survey work, where we contact random samples of Australians, we often find views that are a little different from those we commonly hear about in the ...
Australian National University. Centre for Tax System Integrity
core
Tax compliance as the result of a psychological tax contract: The role of incentives and responsive regulation [PDF]
In this paper, we develop the notion of a psychological tax contract by looking on the conditions that shape tax morale and confronting it with empirical evidence.
Frey, Bruno +3 more
core
ABSTRACT In an era of rising geopolitical tensions and environmental instability, corporate political activities have become increasingly intertwined with ethical challenges and sustainability requirements. This study investigates the influence of environmental dynamics and corporate ethical responsibility on interorganizational conflict and ...
David Yulong Liu +4 more
wiley +1 more source
Value added tax under the simplified taxation system: theoretical and practical aspects
Ensuring financial efficiency and legality of activities and maintaining reliable accounting records in accordance with legal requirements are among the priorities for a business entity. An important role in their solution is played by the theoretical analysis of tax reforms and their practical implementation in accounting.
Tatyana Yu. Vasilyeva, Anna V. Maslova
openaire +1 more source

