Results 81 to 90 of about 952,348 (312)
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
James Alm +3 more
core
Market‐Based Nutrition Regulation and Adult BMI Dynamics in Latin America
Agribusiness, EarlyView.ABSTRACT Market‐based nutrition policies, including interpretative labeling systems and taxes on sugar‐sweetened beverages (SSBs), have been widely adopted across Latin America to influence dietary choices and address rising obesity rates. While prior research documents change in food purchasing and product reformulation following these policies ...
Emiliano Lopez Barrera, Grace Melo
wiley +1 more source
Responsive tax administration model and tax compliance
Law Enforcement Review, 2022 The subject.The author studies models of tax administration.The purpose of the articleis to confirm or refute hypothesis that successful tax administration strategy consists a balanced combination of tax enforcement measures and positive incentives.The methodologyof the study includes content analysis of the scientific papers prepared by European and ...
openaire +2 more sources
Revenue-productive income tax structures and tax reforms in emerging market economies - evidence from Bulgaria [PDF]
Using a household budget survey for 1992, The author shows the poor revenue performance and distributional impact of Bulgaria's personal income tax system.
Hassan, Fareed M. A.
core
Advanced Intelligent Systems, Volume 7, Issue 3, March 2025.We demonstrate the direct‐laser patterning of a gold thin film on polymethyl methacrylate to fabricate a temperature sensor for dentures. The temperature sensor‐embedded smart dentures are evaluated in an oral environment, enabling in‐situ monitoring for elderly healthcare.
Han Ku Nam +7 more
wiley +1 more source
ABOUT THE MODIFICATION OF FISCAL RULES IN OF INVESTMENT DEVELOPMENT OF THE RUSSIAN ECONOMY
Финансы: теория и практика, 2017 The article analyzes the problem of modifying the budget rules while facing a slowdown of the economic growth in Russia in the context of high levels of natural rent.
V. V. Maslennikov, M. R. Pinskaya
doaj
RisksThe life insurance sector plays a critical role in the financial stability of countries due to its long-term liability structure and strong interaction with the financial system.
Neylan Kaya +6 more
doaj +1 more source
On The Use Of Some Optimal Strategies Of Fiscal Administration During Economic Crisis [PDF]
Although the provisions of the Fiscal Procedure Code create the image of some norms with a somewhat "rigid" character, a series of options specific to modern finance behind the legal text require consideration of optimal strategies by the institutions of
Belciug, Adrian Vintilescu +2 more
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An Analysis of the “Buffett Rule” [PDF]
, 2011 [Excerpt] Warren Buffett, the chairman of Berkshire Hathaway, noted that he paid 17.4% of his taxable income in income and payroll taxes—“a lower percentage than was paid by any of the other 20 people” in his office.
Hungerford, Thomas L
core +3 more sources
Food inflation pass‐through from agricultural imports in a small open economy
American Journal of Agricultural Economics, EarlyView.Abstract This paper develops a new framework for quantifying cost pass‐through in a small open economy by estimating firm‐level markup responses to agricultural import price shocks. We show theoretically that markup adjustments depend on firms' reliance on imported inputs and demand curvature, generating heterogeneous inflationary effects across firm ...
Minseong Kang, Seungki Lee
wiley +1 more source