Results 41 to 50 of about 6,837 (294)

Estimating and Alleviating the Goods and Services Tax Compliance Cost Burden Upon Small Business [PDF]

open access: yesRevenue Law Journal, 2001
The burden of small business acting as an ‘unpaid tax collector’, particularly for the Goods and Services Tax (GST), is currently subject to much political debate in Australia. However, realistic proposals as how best to alleviate this burden are few and far between.
openaire   +1 more source

Farmers’ Protests in Germany: Media Coverage and Types of Bias

open access: yesAgribusiness, EarlyView.
ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley   +1 more source

SCRUTINIZING TRUST IN AUTHORITIES AND POWER OF AUTHORITIES AS FACETS SHAPING THE MEDITERRANEAN TAX CLIMATE [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2014
Tax literature acknowledges that trust in authorities and power of authorities, as grassroots dimensions of the “slippery slope framework”, influence compliance behavior.
LARISSA BǍTRÂNCEA   +2 more
doaj  

Confessions of a Poverty Researcher: My Journey Through the Foothills of Scholarship

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This paper describes the key events, experiences and ideas that influenced the author's career as a poverty researcher. He describes how his early disillusion with economics was replaced by a spark of interest in social issues and how his migration from the UK to Australia in the mid‐1970s provided the impetus to begin what became a lifetime ...
Peter Saunders
wiley   +1 more source

Original scientific article legal consequences of special tax regimes for individual entrepreneurs in post-transition economies [PDF]

open access: yesPravni Zapisi
This paper provides a comparative legal analysis of the practice of four post-transition economies (Czechia, Kazakhstan, Russia, and Serbia) with special tax regimes for individual entrepreneurs from 1990s till now.
Tiutiuriukov Vladimir
doaj   +1 more source

Beyond Robodebt: Media Representations of Welfare and Fraud Before and After the Robodebt Royal Commission

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Australia's Robodebt scheme, an automated debt recovery program introduced in 2016, was exposed by the Robodebt Royal Commission (RC) as a serious failure of public administration and source of significant harm for thousands of Australians. Through a critical discourse analysis (CDA) of Australian news media, this study explores whether the RC'
Rebecca Coleman‐Hicks   +1 more
wiley   +1 more source

Examining the Factors of Tax Non-Compliance: A Case Study of Small and Medium Enterprises in Metro Area

open access: yesSHS Web of Conferences, 2017
Hidden income is a business income and individual income should be recorded and taxed but taxpayers are not reported in full or not reported at all. In this paper we examine the determinants of tax non-compliance among Small and Medium Enterprises (SMEs)
Mohamad Marziana, Mohd Ali Mohd Asri
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

Understanding the challenges encountered by small business owners regarding value-added tax compliance

open access: yesSouth African Journal of Economic and Management Sciences
Background: South African tax practitioners fulfil a worthwhile advisory role and have unique insights into and emotional responses to the challenges faced by small business owners (SBOs) regarding value-added tax (VAT).
Mphagahlele O. Ndlovu, Daniel P. Schutte
doaj   +1 more source

Untangling Sex and Gender Differences in Impression Management and Associated Autism Features in French Autistic Adults

open access: yesAutism Research, EarlyView.
ABSTRACT Some autistic individuals camouflage their behavioral differences, a phenomenon that overlaps with general impression management (IM). Few studies have examined IM in autistic people, particularly outside English‐speaking countries. This study delineated the shared facets of camouflaging and IM, and used this conceptual clarification to ...
Wei Ai   +8 more
wiley   +1 more source

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