Results 11 to 20 of about 906 (232)

The Tax Exemptions and Reductions in the Excise Duty on the Electricity in the Directive 2003/96/EC and the Polish Law

open access: yesStudenckie Zeszyty Naukowe, 2016
This paper discusses the functions of the tax exemptions and reductions in the excise duty on the electricity introduced in the Energy Directive (2003/96/EC) – being in the same time their ratio legis, and then analyzes the extent to which they have been
Bralewska, Maria
openaire   +3 more sources

Resurrecting the estate duty in contemporary New Zealand.

open access: yes, 2023
This research investigates the feasibility of re-introducing a comprehensive estate duty regime in contemporary New Zealand, explored through the lenses of tax practitioners and tax academics.
Shivas, Matthew
core   +1 more source

Judicial interpretation of tax law in relation to exemptions of energy products and electricity from excise duty

open access: yes, 2021
Artykuł poświęcony jest wybranym zagadnieniom dotyczącym wykładni przepisów prawa podatkowego dokonywanej przez polskie sądy administracyjne w zakresie zwolnień wyrobów energetycznych i energii elektrycznej z podatku akcyzowego.
Tchórzewski, Mateusz
core  

Tax Reforms in Nigeria: Case against Tax Incentives

open access: yes, 2016
This paper examined tax reforms with respect to tax incentives. Theoretical framework and conceptual framework of the subject matter were discussed. The paper also empirically reviewed the subject matter.
Omesi, Israel, Nzor, Nuka Peter
core   +1 more source

The Impacts of Health and Environmental Information Nudges on Meat Choices: Where Does Goat Meat Fit?

open access: yesAgribusiness, EarlyView.
ABSTRACT Amidst a recent surge in US goat meat imports to meet growing demand, this study contributes to the meat demand literature by examining consumer preferences for goat meat, a relatively healthy and environmentally friendly alternative to other popular meats.
Binod Khanal   +2 more
wiley   +1 more source

Australia's Migration Strategy: An Effective Response to Migrant Worker Exploitation?

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT A series of publicised migrant worker injuries and deaths has drawn attention to the issue of migrant worker exploitation (MWE) in Australia. In response, the Australian Government has included ‘Tackling Worker Exploitation’ as a key area of its Migration Strategy which it introduced in 2023. However, it is unclear how effective the Strategy’s
Evelyn Dowling, Alexandra Ridgway
wiley   +1 more source

Artificial Intelligence and Access to Justice at the ‘Shop Front’: The Potential and Limitations of Meeting Legal Need Through Technology

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT In Australia, governments fund Community Legal Centres (CLCs) as part of the legal assistance sector (LAS) to meet the ‘legal needs’ of people experiencing disadvantage who cannot afford private legal services. Persistent unmet demand for CLCs is well‐documented. As artificial intelligence (AI) is increasingly used in private legal practice to
Catherine Hastings   +2 more
wiley   +1 more source

Quantifying the Sites of Government, Commercial, and Personal Systems‐Perpetrated Financial Abuse

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This study explores the institutional systems through which post‐separation financial abuse is perpetrated. While existing measures seek to quantify the harms experienced by women post‐separation, this study draws on financial, welfare and legal service casefiles to identify where such harms occur. Drawing on 76 de‐identified Victorian service
Kay Cook   +3 more
wiley   +1 more source

School readiness and the good level of development: Policy constructions in English early childhood education

open access: yesBritish Educational Research Journal, EarlyView.
Abstract This paper critically analyses how school readiness has been historically and discursively constructed in Early Childhood Education (ECE) policy in England over the past four decades. Using Bacchi's ‘What's the Problem Represented to be?’ framework and Foucauldian concepts of governmentality, the paper explores how school readiness has shifted
Louise Kay
wiley   +1 more source

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

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