Results 51 to 60 of about 218,383 (292)

VAT compliance cost for SMEs in Algeria: burden, complexity and business factors [PDF]

, 2017
This study investigates the cost of compliance for VAT in Algeria. Specifically, it examines the burden of VAT compliance cost by the small and medium enterprises (SMEs) in Algeria, the complexity of the VAT law and its compliance, and the business ...
Ferdjani, Mohamed Abdessadek, Mansor, Muzainah   +1 more
core  

Does ESG Matter for Unlisted Companies in the Agri‐Food Industry? Evidence From Japan's Unlisted Agri‐Food Companies

Agribusiness, EarlyView.
ABSTRACT While ESG (environmental, social, and governance) is emphasized among listed companies for their stakeholders and ESG disclosures, ESG engagement among unlisted companies has been rarely examined due to data limitations. This is particularly problematic for the agri‐food industry that has significant impacts on the environment and consists ...
Ying Wang, Satoru Shimokawa
wiley   +1 more source

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

South 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

TAX PLANNING IN THE ENTERPRISE MANAGEMENT SYSTEM

Journal of Vasyl Stefanyk Precarpathian National University, 2019
The differences between the concepts of “tax planning”, “tax minimization” and “tax optimization” are investigated and it is established that tax minimization is the maximum reduction of all taxes, tax optimization is the achievement of a proportion ...
OLHA ZHUK, ANTONINA TOMASHEVSKA
doaj   +1 more source

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

Agribusiness, 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

Tax compliance burden on SMEs in Durban: Perspectives from tax practitioners and business owners

International Journal of Research in Business and Social Science (2147- 4478)
The purpose of the study was to examine small and medium-sized enterprises (SMEs) and tax practitioners’ perspectives on the effect of the cost of tax compliance on the functioning of SMEs.The study uses both the opinions of SMEs and tax practitioners to extend information on the tax compliance burden and its effect on the functioning of SMEs.The study
Lungisani Buthelezi, Lesley Stainbank, Mary Mutanda   +2 more
openaire   +1 more source

Assessing value added tax compliance burden in Gulf Cooperation Council countries

, 2023
In 2017, the Gulf Cooperation Council (GCC) member countries (Bahrain, Kuwait, Oman, Qatar, Saudi Arabia and United Arab Emirates (UAE)) ratified the Unified Value Added Tax (VAT) Agreement, which set out the general principles for imposing VAT and mandated each GCC member state to introduce a VAT by January 2018.
Abdellatif, Mahmoud, Tran-Nam, Binh
openaire   +1 more source

Tax Structures and FDI The Deterrent Effects of Complexity and Uncertainty [PDF]

, 2003
In this study we examine the connection between the varied experiences of the transition countries in attracting FDI and their diverse experiences in transforming their tax structures to be consistent with a market economy.
Mudd, Shannon, Valev, Neven T.
core  

Mapping Intimate Partner Financial Abuse Across Public and Private Systems

Australian Journal of Social Issues, EarlyView.
ABSTRACT This article maps the ways that intimate partner financial abuse presents, and the range of public and private entities involved in its perpetration. It reports on an analysis of submissions by individuals to the Australian parliamentary inquiry into the Financial Services Regulatory Framework in Relation to Financial Abuse.
Adrienne Byrt, Kay Cook, Rachael Burgin, Georgina Dimopoulos   +3 more
wiley   +1 more source

Direkte Demokratie, Steuermoral und Steuerhinterziehung: Erfahrungen aus der Schweiz [PDF]

, 2017
First it is clarified what ,,trust" and ,,tax morale" actually mean and how they are measured. Especially in German-speaking countries, tax morale is often mixed with tax compliance.
Kirchgässner, Gebhard
core