Results 71 to 80 of about 952,348 (312)

Tax compliance costs: a business administration perspective [PDF]

open access: yes
The paper analyses the relationship of tax compliance costs and business strategy. Due to instruments, like information technology, simplified cash accounting or outsourcing compliance activities to tax advisers, private businesses have a set of ...
Eichfelder, Sebastian, Schorn, Michael
core  

“Tax Simplification”—Grave Threat to the Charitable Contribution Deduction: The Problem and a Proposed Solution [PDF]

open access: yes, 1967
The present National Administration has continued to support proposed legislative changes aimed at substantially reducing the number of income tax returns in which deductions are itemized. The author contends that these tax simplification proposals are
Weithorn, Stanley S.
core   +2 more sources

Farmers’ Protests in Germany: Media Coverage and Types of Bias

open access: yesAgribusiness, EarlyView.
ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley   +1 more source

APPEAL IN TAX PROCEDURE

open access: yesPravo, 2013
The right to appeal is granted to every taxpayer who considers that his right has been denied or injured with enactment of the tax-administrative act in the tax procedure.
Jasmina Ivanović Knežević
doaj  

Constructing a Novel Network Structure Weighting Technique into the ANP Decision Support System for Optimal Alternative Evaluation: A Case Study on Crowdfunding Tokenization for Startup Financing

open access: yesInternational Journal of Computational Intelligence Systems
This study constructed a novel decision-making framework for startup companies to evaluate token financing options. A Network structure weighting (NSW) technique was developed and integrated with the analytic network process (ANP) to create a ...
Chun-Yueh Lin
doaj   +1 more source

Reforming tax systems - the World Bank record in the 1990s [PDF]

open access: yes
The main constraint on world Bank operations in tax and customs administration is the Bank's inadequate institutional framework for accumulating knowledge from loan operations, concludes this review of the Bank's record on reform of tax systems in the ...
Barbone, Luca   +3 more
core  

Consumers' Willingness to Pay a Premium for Climate‐Friendly Food Production: The Role of Production Method Information and Social Norms

open access: yesAgribusiness, EarlyView.
ABSTRACT This study examines whether information about production methods and social norms can increase consumers' willingness to pay (WTP) a price premium for food produced using climate‐friendly farming methods. A randomized survey experiment was conducted with 1568 respondents across Denmark, Lithuania, and Spain, who were assigned to one of four ...
Kassa Tarekegn Erekalo   +5 more
wiley   +1 more source

Relationships of mental budgeting of the self-employed without personnel with tax compliance, pension, and disability arrangements

open access: yesFrontiers in Behavioral Economics
IntroductionSelf-employed people without personnel mostly behave like consumers in managing their business finances, frequently leading to ill-management of the company finances.
Gerrit Antonides, I. Manon de Groot
doaj   +1 more source

Tax-Tariff Reform with Costs of Tax Administration [PDF]

open access: yesSSRN Electronic Journal, 2007
As is broadly recognized, the straightforward application of the Diamond-Mirrlees (1971) production efficiency theorem implies that when lump-sum taxation is not available, then it is optimal for the government in a small open economy to rely on taxes on the net demand of households rather than on border taxes to finance its resource requirements ...
openaire   +3 more sources

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