Results 111 to 120 of about 5,044,472 (282)
Deferred Tax Positions and Incentives for Corporate Behavior around Corporate Tax Changes
, 2010 A firm's deferred tax position can affect its incentives to lobby for or against tax reform, as well as how the firm is affected by a transition from one tax regime to another. We compile disaggregated deferred tax position data for a sample of large U.
Rao, Nirupama +5 more
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Archaeological Prospection, EarlyView.ABSTRACT We investigated the Písečný vrch (Czech Republic), a site exploited for quartz mining in both prehistoric times and the 20th century. Due to their morphological similarity across all mining periods, the differentiation between pits with archaeological potential and recent ones is challenging.
Jan Fišer +5 more
wiley +1 more source
The role of mobility in tax and subsidy competition [PDF]
In this paper, we analyse the role of mobility in tax and subsidy competition. Our primary result is that increasing ‘relocation’ mobility of firms leads to increasing ‘net’ tax revenues under fairly weak conditions.
Alexander Haupt, Tim Krieger
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Journal of the Association for Information Science and Technology, EarlyView.Abstract Caste—an ascriptive social hierarchy in South Asia and its diaspora—is a globalized phenomenon. Recent caste‐based discrimination, particularly in technology companies and anti‐caste efforts to address it, has compelled academia, policy, and the technology industry to better understand contemporary mechanics of caste.
Nayana Kirasur, Britt Paris
wiley +1 more source
Хабаршысы. Экономика сериясы, 2017 The article views the peculiarities of applying the special tax regimes in the agricultural production of the EAEC member-countries, the main challenges and trends in the development of tax policy, the analysis of the main types of taxes and tax rates ...
М. Баяндин +1 more
doaj
Disconnection of the obligations of the special Tax regime (ESAL)
, 2019 Non-profit organizations that develop their main activity for the social benefit has risen from a few years ago, but the central issue arises due to the wrong approach that gives this figure not only in the tax obligations they have but also in its operation, where it is important to exert control of information, and management that implement these ...
Hernandez, Diego Fernando +1 more
openaire +1 more source
British Journal of Clinical Pharmacology, EarlyView.Aims The aim of the study is to describe the use of immune checkpoint inhibitors (ICIs) for the treatment of cancer in Scotland. Methods The retrospective observational cohort study included patients aged 18 years or older who commenced treatment with an ICI in Scotland between 1 January 2018 and 31 December 2024.
Tanja Mueller +9 more
wiley +1 more source
Tax administration: directions of improvement
Вестник университетаTax administration is a system of state management of the tax process with the purpose of building certain relations between the state, represented by tax authorities, and taxpayers in order to improve the efficiency of the tax system. The subject of tax
N. Z. Zotikov
doaj +1 more source
The Political Economy Determinants of Domestic Tax Mobilization in Developing Countries [PDF]
To what extent differences across developing countries in their domestic tax mobilization can be explained, in addition to the traditional determinants, by political economy factors and particularly by the political regime? Using a panel of 78 developing
Ehrhart, Hélène
core
British Educational Research Journal, EarlyView.Abstract There is much interest in the potential for an alternative funding system for higher education students in England to support the spiritual and worldly needs of British Muslim students. At the heart of this issue lies a tension over whether the student financing system in English HE is haram, or forbidden under Islamic (Shari'ah) law, because ...
Richard Hall +2 more
wiley +1 more source