Results 71 to 80 of about 18,043,721 (305)
Risk management externalities in agrifood supply chains
American Journal of Agricultural Economics, EarlyView.Abstract Firms may under‐ or over‐invest in risk management from the social planner's perspective, resulting in a negative externality on other economic agents in the supply chain. The externality of risk management is particularly relevant for agrifood supply chains, which frequently experience disruptions and play a primary role in preventing major ...
Jeffrey Hadachek, Meilin Ma
wiley +1 more source
Topical issues of application of the simplified tax system
Modern Economy Successстатья посвящена упрощенной системе налогообложения, которая предназначается для представителей малого и среднего бизнеса в Российской Федерации, которые, при соблюдении определенных условий, в полной мере могут использовать данный режим для ведения своего бизнеса и для дальнейшей уплаты налогов государству.
openaire +1 more source
Aggressive tax planning: Differentiating those playing the game from those who don't [PDF]
, 2001 The study reported in this paper examined a group of Australian taxpayers who have expressed a preference for an aggressive tax agent. The study attempted to understand how high-risk taxpayers and high-risk practitioners form their partnerships by ...
Murphy, Kristina +3 more
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Australian Journal of Social Issues, EarlyView.ABSTRACT In Australia, governments fund Community Legal Centres (CLCs) as part of the legal assistance sector (LAS) to meet the ‘legal needs’ of people experiencing disadvantage who cannot afford private legal services. Persistent unmet demand for CLCs is well‐documented. As artificial intelligence (AI) is increasingly used in private legal practice to
Catherine Hastings +2 more
wiley +1 more source
Towards a framework for large business tax compliance [PDF]
, 2001 This was an ideas paper prepared in 1998-99 to stimulate what became an ongoing process of reinventing large business compliance policy in the Australian Taxation Office (Tax Office).
Braithwaite, John +3 more
core +1 more source
Assessing the effects of rental property schedules: A comparison between self-prepared tax returns lodged via paper and e-tax [PDF]
, 2004 As a follow-up to the study reported in the Centre for Tax System Integrity’s Working Paper No. 11 (Taylor & Wenzel, 2001), the study reported in this paper investigated rental income declared and rental deductions claimed by taxpayers who were ...
Wenzel, Michael +3 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter +3 more
wiley +1 more source
THE METHODOLOGY FOR EVALUATION THE EFFECTIVENESS OF TAX REGIMES FOR SMALL BUSINESS
Модернизация, инновация, развитие, 2015 This article is devoted to the development of the methodology for evaluation the effectiveness of tax regimes for small business in the Republic of Belarus (application of benefits under the general system of taxation, payment of tax under the simplified
A. Yu. Pekarskaya
doaj
From the Australian Tax System Survey of Tax Scheme Investors (2002) [PDF]
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]
, 2005 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
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