Results 101 to 110 of about 952,348 (312)

Working Paper 09-10 - Shifting of red tape? The impact of authority behavior on tax compliance costs [PDF]

open access: yes
The compliance costs of private taxpayers are not only affected by the tax law itself but also by its implementation through the tax authorities. In the following paper we analyze the effect of administrative actions on the compliance costs of private ...
Chantal Kegels, Sebastian Eichfelder
core  

Choice experiments on land managers' participation in environmental programs: A systematic review and meta‐analysis of estimate validity

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Discrete choice experiments are increasingly being used to estimate land managers' willingness to accept participation in incentive‐based environmental programs. This is a specific application of discrete choice experiments: the estimation of willingness to accept for a private good (program participation) where respondents have to make trade ...
Anastasio J. Villanueva   +2 more
wiley   +1 more source

Rebuilding Fiscal Institutions in Post-Conflict Countries [PDF]

open access: yes
This paper reviews the key challenges in rebuilding fiscal institutions in post-conflict countries. Based on IMF technical assistance advice, it proposes a three-step framework for the creation or re-establishment of well-functioning public finance ...
Alex Segura-Ubiergo   +4 more
core  

Implementation of Youth Empowerment Services (YES) juvenile justice diversion program: A first‐person account

open access: yesAmerican Journal of Community Psychology, EarlyView.
Abstract In Santa Barbara County, the Youth Empowerment Services (YES) Program brought together several government and community‐based organizations, as well as a university‐based evaluation team, to provide pre‐adjudication diversion to youth ages 12 to 17.
Angela Pollard   +7 more
wiley   +1 more source

Tax competitivness as а determinant of foreign direct investments in conditions of changes at the global level

open access: yesActa Economica, 2012
Tax incentives generally take the form of tax exemption or reduction of tax burden and have the stimulating effect on attracting foreign investments that are very important condition for economic development of developing and transitional countries.
Ксенија Денчић-Михајлов   +1 more
doaj  

Racism and racial disparities in firearm violence: A scoping review

open access: yesAmerican Journal of Community Psychology, EarlyView.
Abstract Firearm violence (i.e., interpersonal, police firearm violence) disproportionately affects racially minoritized communities. Researchers recently shifted their focus from race to racism to better understand the factors that contribute to racial disparities in firearm violence.
Daniel B. Lee   +8 more
wiley   +1 more source

TAX ADMINISTRATION PROBLEMS

open access: yesINDIVIDUAL. SOCIETY. STATE. Proceedings of the International Student and Teacher Scientific and Practical Conference
Tax administration is a critical function of government responsible for the collection, management, and enforcement of tax laws and regulations. Effective tax administration is crucial for ensuring government revenue and fostering a fair business environment.
openaire   +2 more sources

The Insistence of Blackness and the Persistence of Antiblackness in Ireland

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This paper positions Ireland as a critical site for examining the insistence of blackness and an antiblackness created and sustained through Irish ethnonationalist imaginaries and exclusionary processes. Drawing on connected sociologies and Irish Black Studies, this enquiry argues that antiblackness in Ireland operates as a generational force,
Philomena Mullen
wiley   +1 more source

Is there a connection between the tax administration and the political power?

open access: yes, 2003
This paper offers empirical evidence from Spain of a connection between the tax administration and the political power. Firstly, the regional tax administration is not immune to the budgetary situation of regional government, and tends to exert a greater
Esteller Moré, Alejandro
core   +1 more source

Globalization and the Precarious State of Public Finance in Nigeria [PDF]

open access: yes, 2012
As globalization eviscerates national borders, governments in both developed and developing countries are discovering that their tax base is eroding, especially their ability to tax the proceeds and profits from corporate investment and finance ...
ADEGBIE, F. F., Fakile , A. S.
core  

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