Results 151 to 160 of about 18,043,721 (305)
ACCOUNTING OF FIXED ASSETS AT ENTERPRISES WITH A SIMPLIFIED TAX SYSTEM
openaire +1 more source
Focusing on the discretionary power to amend an assessment at any time where the Commissioner is “of the opinion there has been fraud or evasion”, this article argues that the increasingly prevalent practice in the Federal Court of summarily dismissing ...
Azzi, John (R16318)
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ABSTRACT Based on signaling theory and information asymmetry theory, this study uses a sample of Chinese A share listed firms from 2012 to 2023 to examine the effect of climate risk disclosure (CRD) on institutional on‐site research and its economic consequences.
Sha Tang +2 more
wiley +1 more source
This archived document is maintained by the Oregon State Library as part of the Oregon Documents Depository Program. It is for informational purposes and may not be suitable for legal purposes.Title from caption"This statement has been reproduced and ...
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ABSTRACT As increasing stakeholder pressure pushes firms to embed sustainability into their strategies, this study explores how corporate venture capital (CVC), a key corporate entrepreneurship instrument, supports corporate parents to learn from sustainable startups.
Louisa A. Müller +2 more
wiley +1 more source
Improving the Legal Framework for Applying the Simplified Tax System
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The Reform and Design of Commodity Taxes in the Presence of Tax Evasion with Illustrative Evidence from India [PDF]
The literature on tax evasion and its implication for optimal tax theory has concentrated on income tax evasion. The issue of commodity tax evasion has received relatively little attention even though it is important in many cases, especially in ...
Ray, R.
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ABSTRACT Transition of consumption models towards a circular economy is fundamental, particularly in the food packaging sector, which generates a high proportion of waste. In this context, consumers play a fundamental role, especially at the domestic level through separate waste collection, to limit the use of virgin materials and facilitate the reuse ...
Maria Vittoria Rizzo +3 more
wiley +1 more source
ABSTRACT Percutaneous transaxillary access is an established alternative to transfemoral large‐bore arterial access for transcatheter structural heart interventions and mechanical circulatory support (MCS). Although useful for overcoming hostile iliofemoral anatomy and providing prolonged support and patient mobilization in case of MCS, the axillary ...
Gioel Gabrio Secco +9 more
wiley +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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