Results 141 to 150 of about 950,457 (295)
Exerting local tax effort or lobbying for central transfers?: Evidence from Argentina [PDF]
In many countries fiscal decentralization characterizes the relationship among different levels of government. In those countries, local authorities have the prerogative to tax their constituencies.
Martin Besfamille, Pablo Sanguinetti
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Pengaruh Penerapan Sistem Administrasi Perpajakan Modern Terhadap Kepatuhan Wajib Pajak (Survey Terhadap Kantor Pelayanan Pajak Pratama Bandung Bojonagara) [PDF]
, 2010 Efforts through programs and activities of tax administration reform are realized through the implementation of modern tax administration system is intended to encourage taxpayer compliance.
Agustina, L. (Lidya) +2 more
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From Ecosystem Threats to Balance Sheets: Biodiversity Risks Exposure and Corporate Cash Policies
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how firms strategically respond to biodiversity risk by examining their cash holding decisions. Using firm‐level data from China, we find that firm‐level biodiversity risk exposure significantly increases corporate cash holdings.
Jing Hao +4 more
wiley +1 more source
ECONOMIC POSITION OF SERBIAN AGRICULTURE IN THE TRANSITION PERIOD
Ekonomika Poljoprivrede (1979), 2012 The authors wish to present economic position of agriculture in Serbia in the period of transition. Agriculture represents the base and starting point of economic development.
Zoran Simonović +2 more
doaj
Stamp duties in Indian states - a case for reform [PDF]
The authors review the options for reform of stamp duties on immovable property transfers collected by Indian state governments. After briefly reviewing some of the many administrative difficulties experienced with the tax, they turn to an examination of
Alm, James +2 more
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VAT tax gap prediction: a 2-steps Gradient Boosting approach
, 2020 Tax evasion is the illegal evasion of taxes by individuals, corporations, and trusts. The revenue loss from tax avoidance can undermine the effectiveness and equity of the government policies. A standard measure of tax evasion is the tax gap, that can be
Di Loro, Pierfrancesco Alaimo +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed +2 more
wiley +1 more source
SUBSTANCE OF FISCAL DECENTRALIZATION IN THE REPUBLIC OF SERBIA
Pravo, 2008 Pursuant to the Local Self-Government Act adopted in February 2002, the fiscal decentralization has been carried out without the institutional decentralization of functions of the central tax administration, whereby only the affirmation of the self ...
Vesna Aleksić
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT Manufacturing's transition to sustainable development depends on integrating green with lean under credible environmental policy and stakeholder engagement. Although benefits are well established, the literature underspecifies implementation barriers and their prioritisation. This study identifies, structures, and prioritises barriers to green–
Jose Arturo Garza‐Reyes +4 more
wiley +1 more source
03-10 "Progressive and Regressive Taxation in the United States: Who’s Really Paying (and Not Paying) their Fair Share?" [PDF]
The political debate over recent reforms of the federal income tax in the United States has focused attention on the fairness of taxes. While the Bush administration claims its reforms make taxes fairer, critics counter that the majority of the tax cuts ...
Brian Roach
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