Results 81 to 90 of about 1,195 (209)

Theoretical approaches to the determination of tax potential

open access: yesХабаршысы. Экономика сериясы, 2019
Tax capacity is one of the most important economic categories of tax planning process. It allows to fairly assess revenue opportunities of the budget, region’s security with own financial resources.
Ж. Казбекова   +1 more
doaj  

Tax System Resilience in Armed Conflict: A Comparative Legal Analysis

open access: yesReview of European and Comparative Law
This paper examines the resilience of tax systems during armed conflict from a legal and constitutional perspective. While previous research has primarily explained tax resilience through economic and fiscal factors, this study argues that it is ...
Jafaar Sakkour
doaj   +1 more source

Reframing Trisomy 13 and 18 Care: Moving Beyond the Myth of “Incompatibility With Life” in a South African and Low‐and Middle‐Income Country Context

open access: yesAmerican Journal of Medical Genetics Part A, EarlyView.
ABSTRACT Trisomy 13 (T13) and trisomy 18 (T18) have historically been described as “lethal” or “incompatible with life,” contributing to diagnosis‐based limitations of care. Contemporary evidence demonstrates greater heterogeneity in survival and outcomes than previously recognized, including among selected children receiving intensive care or cardiac ...
H. L. Malherbe   +9 more
wiley   +1 more source

Owning Home, Finding Belonging: Relational Meanings of Homeownership for Migrant Healthcare Workers in Australia

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Migrant healthcare workers in Australia find themselves at the centre of three intersecting concerns, often presented as ‘crises’ in contemporary discourse: the ‘care crisis’, the ‘housing crisis’ and the ‘migration crisis.’ Yet their own perspectives on these issues are rarely foregrounded. This paper explores the role of homeownership in the
Leah Williams Veazey
wiley   +1 more source

Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens

open access: yesAustralian Journal of Social Issues, EarlyView.
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

Tax Policy Restores the Economy After a Disaster: A Comparative Perspective of Indonesia, the Philippines, and the United States

open access: yesJASF (Journal of Accounting and Strategic Finance)
Purpose: This study aims to compare the design, implementation mechanisms, and policy objectives of post-disaster tax incentives in Indonesia, the Philippines, and the United States, while examining how differences in fiscal capacity, institutional ...
Kaca Dian Meila, Astari Dianty
doaj   +1 more source

Family Dispute Resolution in Australia: The Under‐Servicing of Indigenous, Migrant and Refugee Families Experiencing Family Violence

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Improving access to legal services for Indigenous, migrant and refugee women is critical to addressing family violence. In this context, Family Dispute Resolution (FDR) has long been discussed as a solution for separating families. This paper presents key findings of a research evaluation of an Australian Government $8.37 million pilot project
Siobhan McDonnell, Alyson Wright
wiley   +1 more source

From Bali to the Gold Coast: A Comparative Study of Digital Transformation in Tourism Taxation of Indonesia and Australia

open access: yesKeunis
This quantitative study examines how digital transformation, institutional capacity, and monitoring systems drive taxpayer compliance and tourism tax performance in Bali, Indonesia, and the Gold Coast, Australia, also considering the challenges posed by ...
Fatmawati Zahroh, Ranjith Ihalanayake
doaj   +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

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