Results 111 to 120 of about 61,543 (316)
Inquisitorial Process of Tax Administration
, 2004 Professor Camp explains the inquisitorial nature of the process of Tax Administration and argues that, regardless of what the nature of the process is, it must be ...
Camp, Bryan T.
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Australian Journal of Social Issues, EarlyView.ABSTRACT Disability support has shifted towards models of personalised care, which critics argue may contribute to increased inequalities. There is limited systematic evidence investigating inequalities in support among children with disabilities. To investigate inequalities in support, a survey of parents of children with disabilities aged 2–17 was ...
Martin O'Flaherty +2 more
wiley +1 more source
Tax compliance, self-assessment and tax administration
Tax compliance is likely to become even more important with developments such as self-assessment and electronic commerce. This paper re-examines the meaning of tax compliance.
James, Simon, Alley, Clinton
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The Cost of the National Disability Insurance Scheme: Australia's Print‐Media Discourse
Australian Journal of Social Issues, EarlyView.ABSTRACT This paper examines the way that Australian newspapers have framed the cost of the National Disability Insurance Scheme (NDIS). Introduced in 2013, the NDIS represented a major change in Australia's disability support policy, moving for the first time to a nationwide universal insurance model.
Meera Chinnappa +2 more
wiley +1 more source
Management Advisory Report: Enhancing the Electronic Tax Law Assistance Program
, 2000 Final report documenting the results of an audit review to identify enhancements and "best practices" to assist the Internal Revenue Service with replying to taxpayer questions more accurately and ...
United States. Office of the Inspector General for Tax Administration.
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Australian Journal of Social Issues, EarlyView.ABSTRACT Australia's Robodebt scheme, an automated debt recovery program introduced in 2016, was exposed by the Robodebt Royal Commission (RC) as a serious failure of public administration and source of significant harm for thousands of Australians. Through a critical discourse analysis (CDA) of Australian news media, this study explores whether the RC'
Rebecca Coleman‐Hicks +1 more
wiley +1 more source
INNOVATIVNESS IN BOSNIAN SMALL AND MEDIUM SIZED ENTERPRISES
Economic Review, 2018 Small and medium-sized enterprises (SMEs) are one of the key development factors of the economy in many countries. They stimulate competitiveness and innovativeness, contribute to the growth of employment and also have an impact on improving the overall
Zijad Džafić, Admir Omerbasic
doaj +2 more sources
Working Paper 09-10 - Shifting of red tape? The impact of authority behavior on tax compliance costs [PDF]
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 ...
Sebastian Eichfelder, Chantal Kegels
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Australian Journal of Social Issues, EarlyView.ABSTRACT Migrant healthcare workers in Australia find themselves at the centre of three intersecting concerns, often presented as ‘crises’ in contemporary discourse: the ‘care crisis’, the ‘housing crisis’ and the ‘migration crisis.’ Yet their own perspectives on these issues are rarely foregrounded. This paper explores the role of homeownership in the
Leah Williams Veazey
wiley +1 more source
Regulatory Burdens in Tax Administration and Firms’ Compliance Costs in Africa
, 2018 This paper examines the effect of regulatory burdens related to tax administration on firms' compliance costs in Africa. Using cross-country firm-level data, the results show that regulatory burdens related to tax administration significantly increase ...
Ali, Merima
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