Results 61 to 70 of about 3,189,553 (182)

The Doctrine of the French Conseil Constitutionnel on the Solidarity Tax on Wealth

Revista Catalana de Dret Públic, 2014
This paper analyzes the content of French Constitutional Council (Conseil Constitutionnel) doctrine on the successive regulations on the solidarity tax on wealth (ISF).
José María Tovillas Morán
doaj   +1 more source

Energy-tax changes and competitiveness: The role of adaptive capacity [PDF]

Energy Economics, 2015
This paper estimates the effect of energy tax (and price) changes on Total Factor Productivity (TFP) and net trade at the industry level, using a panel of industries from European countries covering the period 1990-2003. We investigate the hypothesis that industries with high adaptive capacity (measured by their relative level of labor compensation ...
Gonseth, Camille, Cadot, Olivier, Mathys, Nicole, Thalmann, Philippe   +3 more
openaire   +1 more source

Effect of tax innovation and capacity building on financial sustainability of the Nigeria Revenue Service

FUDMA Journal of Accounting and Finance Research (FUJAFR)
Purpose: The revenue authorities in both developed and developing nations, including Nigeria, continue to grapple with challenges such as widespread tax evasion, low voluntary compliance, and weak technological frameworks.
Yusuf Alabi Olumoh, Mubaraq Sanni, Lukman Adebayo-Oke Abdulrauf, Alade Ayodeji Ademokoya, Abdulrasaq Mustapha   +4 more
doaj   +1 more source

Individual Tax Practitioners Attitudes: How to Increase Tax Capacity

Research in Applied Economics
The capacity of a country to collect taxes can significantly impact its economic development, regardless of its economic system and social-political order. Governments carefully consider the amount of tax revenue they need to collect when determining their short- and medium-term fiscal policy goals.
Saudin Terzic, Maja Ploco
openaire   +1 more source

Local Government Tax Effort in China: an Analysis of Provincial Tax Performance [PDF]

This paper aims to enhance the understanding of provincial tax performance in China, paying special attention to the recent fiscal reforms in the 1980s and in 1994. Using provincial panel data for the period 1986-2004, our analysis consists of two steps.
Heng-fu Zou, Chunli Shen, Qian Wang
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Other title: In the Matter of the Appeal of Hirt, Terry / Good Times Restaurant and Sports Club, from an Order of the Division of Taxation on Assessment Liquor Excise, Retailers' Sales and Withholdings Tax

, 2009
application/pdf; "Docket No.
Kansas. Court of Tax Appeals.
core   +1 more source

Sales tax facts

, 1933
This archived document is maintained by the Oregon State Library as part of the Oregon Documents Depository Program. It is for informational purposes and may not be suitable for legal purposes.Title from caption"This statement has been reproduced and ...

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Illustrative Quotes, Interview Guide and Information Sheets for: Developing laboratory capacity for Good Laboratory Practice certification: lessons from a Tanzanian insecticide testing facility

Interview guide used across 5 test facilities in 3 African countries to explore enablers, barriers and effects of a research capacity strengthening programme, targeting development of a Quality Management System compliant with Good Laboratory Practice ...
Capacity Research, Centre for
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From Enforcement to Capability: Tax Planning Capacity and Corporate Tax Compliance in Foreign Investment Enterprises in Azerbaijan

International Journal of Financial Studies
This study examines how external regulatory conditions and internal organizational capabilities shape corporate tax compliance among foreign investment enterprises (FIEs) in Azerbaijan. It develops an integrated framework that brings together enforcement-
Mubariz Mammadli, Natavan Namazova, Zivar Zeynalova   +2 more
doaj   +1 more source

Endogenous Choice on Tax Instruments in a Tax Competition Model: Unit Tax versus Ad Valorem Tax [PDF]

This paper analyzes an endogenous choice problem with regard to tax instruments in a capital tax competition model. Considering a symmetric and two-region model of tax competition, where each region is allowed to choose either unit or ad valorem tax, we ...
Nobuo Akai, Hikaru Ogawa, Yoshitomo Ogawa   +2 more
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