Results 61 to 70 of about 19,300,577 (301)

Information framing and the impact of nutrition label serving size change

American Journal of Agricultural Economics, EarlyView.
Abstract The framing of information can significantly influence how consumers interpret and respond to it. This paper investigates how the change in serving sizes in Nutrition Facts Panel (NFP) affects consumer choices for carbonated soft drinks (CSD). We first estimate a reduced form difference‐in‐differences (DiD) model to document causal effects on ...
Yuxiang Zhang, Yizao Liu, Linlin Fan
wiley   +1 more source

FEATURES OF APPLYING AN AUTOMATED SIMPLIFIED TAX SYSTEM IN THE RF

Modern Technologies and Scientific and Technological Progress
This article discusses the advantages and features of the use of an automated simplified taxation system (Auto-STS), analyzes the amounts of tax revenue and the number of payers of the new tax regime based on reporting data from the Federal Tax Service of Russia.
Anna Sorokina, Svetlana Usynina
openaire   +1 more source

Does the Tax Value Method increase 'certainty' in dealing with tax? An experimental approach [PDF]

, 2004
This paper details the design and findings of a study commissioned by the Australian Board of Taxation. The study tried to test empirically the claim, made in the Review of Business Taxation, that the proposed Tax Value Method (TVM) of defining the tax
Wenzel, Michael, Australian Taxation Office, Australian National University. Centre for Tax System Integrity, Cooper, Graeme   +3 more
core  

Artificial Intelligence and Access to Justice at the ‘Shop Front’: The Potential and Limitations of Meeting Legal Need Through Technology

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, Art Cotterell, Farzana Bruce   +2 more
wiley   +1 more source

Perception analysis of tax culture in Colombia during the post-pandemic period

Dictamen Libre
This study analyzes the perception of tax culture in Colombia during the post-pandemic period, aiming to identify factors that influence tax compliance.
Milicen Borja-Barrera, Camilo Barragán-Morales   +1 more
doaj   +1 more source

PERBANDINGAN KEBIJAKAN PAJAK PENGHASILAN ATAS UKM DI INDONESIA DENGAN NEGARA-NEGARA ANGGOTA OECD

Jurnal Vokasi Indonesia, 2014
Government implement Government Regulation Number 46 Year 2013 regarding Income Tax on Income from Business that Have Certain Gross Circulation with the aim to improve tax compliance.
Elsie S. Kasim, Thesa A. Purwanto
doaj   +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, Sakurai, Yuka, Australian Taxation Office, Australian National University. Centre for Tax System Integrity   +3 more
core  

‘Supercharging’ the Economy: Representations of Youth Unemployment and Welfare During COVID‐19

Australian Journal of Social Issues, EarlyView.
ABSTRACT The global COVID‐19 pandemic (2020–2022) created profound social policy challenges. In Australia, business closures and rising unemployment prompted a Coalition government to introduce unprecedented income support measures aimed at preventing an economic crisis and softening the financial impacts on citizens.
Sonia Martin, Simone Casey
wiley   +1 more source

Topical issues of application of the simplified tax system

Modern Economy Success
статья 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

Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi, Ali Uyar, Nejla Ould Daoud Ellili, Abdullah S. Karaman   +3 more
wiley   +1 more source