Results 41 to 50 of about 13,801 (316)
Abstract In Santa Barbara County, the Youth Empowerment Services (YES) Program brought together several government and community‐based organizations, as well as a university‐based evaluation team, to provide pre‐adjudication diversion to youth ages 12 to 17.
Angela Pollard +7 more
wiley +1 more source
Audit committee characteristics and tax avoidance: Evidence from an emerging economy
This study aims to examine the impact of the characteristics of the audit committee on tax avoidance in Vietnam. The article uses data of non-financial firms listed on the Ho Chi Minh City and Ha Noi Stock Exchange over the period 2010–2019. By using the
Van Cuong Dang, Quang Khai Nguyen
doaj +1 more source
TAX AUDIT AND TAX INVESTIGATION
In Nigeria, the overall objective of the tax authorities is to improve tax compliance activities with taxlaws and instill confidence in the tax payers, tax system and tax administration. A survey carried outin 2019 by the Nigerian Economic Summit Group on households and businesses reveals that verylow percentage of Nigerians pay taxes and about 59% do ...
openaire +2 more sources
Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens
ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood +3 more
wiley +1 more source
The article is to substantiate the essence, divergences and determinants of the evolution of taxation audit, tax control and tax due diligence of large enterprises, and to develop proposals for their improvement.
Nazar Tatenko +5 more
doaj +1 more source
KOMITE AUDIT, INTENSITAS MODAL, UKURAN PERUSAHAAN DAN TAX AVOIDANCE: STUDI EMPIRIS DI INDONESIA
Tax avoidance is an effort to minimize the nominal tax burden by finding loopholes in taxation provisions in a country. This study aims to determine the effect of the audit committee, capital intensity and company size on tax avoidance.
Rahmawati Hanny Yustrianthe
doaj +1 more source
Australia's Migration Strategy: An Effective Response to Migrant Worker Exploitation?
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
This paper examines the extent to which managerial ownership plays a moderating role in the association between leverage decisions and firm value; that is, whether managerial ownership could become an effective corporate governance mechanism to ...
Ricky Karunia Lubis +5 more
doaj +1 more source
E-Invoicing, Tax Audits and Tax Compliance
Difficult to find another policy shift that has promised as much for tax compliance in developing countries as digitalization. Yet the evidence on its impact is scant. Using the universe of tax filings in Rwanda over the period 2012-2019, this paper investigates the extent to which digitalization (in the form of e-invoicing) has impacted on VAT ...
Christos Kotsogiannis +3 more
openaire +2 more sources
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

