Results 141 to 150 of about 952,348 (312)

VAT tax gap prediction: a 2-steps Gradient Boosting approach

open access: yes, 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
core  

The impact of the current student loans regime on Muslim student engagement and retention in English higher education

open access: yesBritish 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

Fiscal Reform Agenda: Getting Ready for the Bumpy Ride Ahead [PDF]

open access: yes
Given the present crisis proportion of the Philippines' fiscal position, this Policy Notes outlines the major areas of reform that need to be acted upon immediately if the country is to overcome this problem. The suggested reforms focus on tax policy and
Manasan, Rosario G.
core  

Strategic Sustainability Assessment in the Construction Sector: A Multidimensional Index for Decision Making in Decentralised Economies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This article evaluates the average business performance of construction firms across Spain's 17 autonomous communities within a decentralised governance framework. A regional composite sustainability index is developed, integrating economic, social and environmental intensity indicators.
Francisco José Castillo‐Díaz   +3 more
wiley   +1 more source

ECONOMIC POSITION OF SERBIAN AGRICULTURE IN THE TRANSITION PERIOD

open access: yesEkonomika 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  

03-10 "Progressive and Regressive Taxation in the United States: Who’s Really Paying (and Not Paying) their Fair Share?" [PDF]

open access: yes
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
core  

The Strategic Role of Waste Inventories in Industrial Symbiosis: A Simulation‐Based Perspective on Performance and Resilience of Industrial Symbiosis Networks

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Ensuring the resilience of industrial symbiosis networks (ISNs) has emerged as a key concern in the literature. However, existing studies focus on network‐level strategies, neglecting the potential benefits derived from strengthening the links between symbiotic partners.
Melissa Mollica   +2 more
wiley   +1 more source

SUBSTANCE OF FISCAL DECENTRALIZATION IN THE REPUBLIC OF SERBIA

open access: yesPravo, 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  

Sustainability Assessment of Circular Strategies in the Agri‐Food Industry: The Case of Olive Mills' By‐Product Valorization

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study integrates multidimensional sustainability indicators into a unified assessment approach to evaluate circular strategies in agri‐food industry businesses. This methodological approach is applied to empirically examine the case of the olive oil industry's by‐product valorization.
David Polonio   +3 more
wiley   +1 more source

Accidental bequests: a curse for the rich and a boon for the poor [PDF]

open access: yes
When accidental bequests signal otherwise unobservable individual characteristics such as productivity and longevity, the tax administration should partition the population into two groups: One consisting of people who do not receive an inheritance and ...
Cremer, Helmuth   +2 more
core  

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