Results 261 to 270 of about 791,573 (313)

Evolution of talent policies in Guangdong-Hong Kong-Macao greater bay area: An LDA thematic model approach. [PDF]

PLoS One
Wen J, Han H.
europepmc   +1 more source

Symbolic vs. Structural Precedent after Lisbon: Co-Citation Networks Analysis of CJEU Case Law (2008–2015)

Geremia S, Sardo A.
europepmc   +1 more source

When Confidence in Institutions Backfires: Power-Distance Orientation Moderates the Relationship Between Institutional Trust and Civic Honesty Across Eight Countries. [PDF]

Int J Psychol
D'Ottone S, Travaglino GA, Burgmer P, Giammusso I, Imada H, Mao Y, Mirisola A, Moon C, Nawata K, Ozeki M.   +9 more
europepmc   +1 more source

Globalization and health in an emerging new world order. [PDF]

Global Health
Labonté R, Gleeson D, Joarder T, Paremoer L, Storeng K, van de Pas R.   +5 more
europepmc   +1 more source

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TRUST IN TAX AUTHORITIES, TAX FAIRNESS AND TAX MORALE

I-iECONS e-proceedings, 2023
Existing literature stresses the importance of socio-economic factors when aiming to increase the willingness of taxpayers to pay their tax obligations. There have been insufficient studies on socio-psychological factors in tax morale research. This study focuses on trust in tax authorities and tax fairness factors that may explain the reasons why ...
Teh Suhaila Tajuddin, Izlawanie Muhammad, Mohd Adha Ibrahim   +2 more
openaire   +1 more source

Measuring Tax Authority Monitoring

The Journal of the American Taxation Association, 2019
ABSTRACT Despite growing academic interest in tax authority monitoring, the literature remains lacking a summary measure of realized tax authority monitoring that can be constructed from firms' publicly available financial statement information. The purpose of this study is to develop such a measure.
Andrew R. Finley, James Stekelberg
openaire   +1 more source

Tax Clauses in Contracts and Competence of Tax Authorities

Russian Journal of Legal Studies (Moscow), 2023
This article considers the problem of expanding the competence of tax authorities in transferring VAT payments to the counterparty of the contract through tax clauses. It analyzes the judicial practice of applying tax clauses and identifies practical and theoretical problems of using tax clauses in contracts.
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A Developing Relationship: Tax Authority – Taxpayer – Tax Adviser

European Taxation, 2011
This note outlines the proceedings of the 3rd CFE Professional Affairs Conference held on 1 December 2010 in Düsseldorf to discuss initiatives in France, Germany, the Netherlands and the United Kingdom to enhance the relationship between taxpayers, the tax authorities and tax advisers.
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Remote Tax Authority

SSRN Electronic Journal, 2022
Andrew Belnap, Anthony Welsch, Braden Williams   +2 more
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