Results 131 to 140 of about 61,543 (316)
Corruption in Tax Administration: Lessons from Institutional Reforms in Uganda
, 2006 Over the past two decades many developing countries have implemented comprehensive reforms of their tax administrations in order to increase revenue and curb corruption.
Fjeldstad, Odd-Helge
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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
Theory and Practice in Tax Administration
, 2009 This article concerns the history of automation in U.S. tax administration and the challenges automation presents to administering the laws consistent with democratic values.
Camp, Bryan T.
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Autism Research, EarlyView.ABSTRACT Some autistic individuals camouflage their behavioral differences, a phenomenon that overlaps with general impression management (IM). Few studies have examined IM in autistic people, particularly outside English‐speaking countries. This study delineated the shared facets of camouflaging and IM, and used this conceptual clarification to ...
Wei Ai +8 more
wiley +1 more source
Taxpayer Information Assistance Services and Tax Compliance Behavior [PDF]
The traditional "enforcement" paradigm of tax administration views taxpayers as potential criminals, and emphasizes the repression of illegal behavior through frequent audits and stiff penalties. However, an important trend in tax administration policies
Michael McKee +3 more
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Autism Research, EarlyView.ABSTRACT Irritability is a prevalent and impairing feature associated with autism, yet remains poorly understood, particularly in adults. Drawing heavily on insights translated from pediatric and transdiagnostic literatures, we propose that irritability in autistic individuals often reflects a psychophysiological stress or threat response, rooted in a ...
Hsiang‐Yuan Lin +3 more
wiley +1 more source
THE TAX CONTROL AS A COMPONENT OF TAX ADMINISTRATION
Aktualʹnì Problemi Rozvitku Ekonomìki Regìonu, 2017 In the article the features of tax control in the system of taxes administration were investigated. The basic approaches to the determination of tax control were defined. Principles of tax control that must be kept were defined and it will ensure efficiency and effectiveness of tax control. Basic forms of tax control were characterized.
openaire +2 more sources
Tax Competition With Parasitic Tax Havens [PDF]
We develop a tax competition framework in which some jurisdictions, called tax havens, are parasitic on the revenues of other countries. The havens use real resources to help companies camouflage their home-country tax avoidance, and countries use ...
Joel Slemrod, John D. Wilson
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Chlorella vulgaris biorefineries: sustainable biofuels and high‐value carbon capture
Biofuels, Bioproducts and Biorefining, EarlyView.Abstract Global reliance on fossil fuels has created urgent economic and environmental challenges, yet large‐scale use of algal biomass remains limited by production costs. Industrial scaling is constrained by inefficient harvesting and the technical challenges of processing recalcitrant cell walls.
Sandyelle Ferreira Alcântara Araújo +13 more
wiley +1 more source
Compliance risk management strategies for tax administrations in developing countries : a case study of the Malaysian revenue authority [PDF]
The aim of this study is to achieve a better understanding of risk management as practised by tax administrations of developed countries and to ascertain what prevents the developing countries from managing risks efficiently and effectively.
Mahmood, Marhaini
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