Results 71 to 80 of about 218,383 (292)
Analysis attempt of the relationship between tax burden and taxpayer compliance:A literature review
International Journal of Accounting, Finance, Auditing, Management and Economics, 2022 important driver for the achievement of sustainable development goals. Consequently, developing countries, whose main source of financing is tax revenue, are constantly seeking to increase the level of these resources, leading to an increase in the tax burden that affects taxpayers' behavior. The objective of this article is to analyze the relationship
Belahouaoui, Rida, Attak, El Houssain
openaire +3 more sources
Food banks in schools in England
British Educational Research Journal, EarlyView.Abstract This article investigates the number and distribution of food banks in schools in England. Drawing on a novel source of nationally representative data, we show that one in five schools operate a food bank. This amounts to over 4000 school‐based food banks across the country.
William Baker +2 more
wiley +1 more source
Collection of Cryptocurrency Customer-Information: Tax Enforcement Mechanism or Invasion of Privacy? [PDF]
, 2017 After granting permission to the Internal Revenue Service to serve a digital exchange company a summons for user information, the Federal District Court for the Northern District of California created some uncertainty regarding the privacy of ...
Elliott, Austin
core +2 more sources
Rethinking Taxation:The Automated Payment Transaction (APT)Tax [PDF]
This paper examines the desirability and feasibility of replacing the present system of personal and corporate income, sales, excise, capital gains, import and export duties, gift and estate taxes with a single comprehensive revenue neutral Automated ...
Edgar L. Feige
core
Benefit Corporations: The Moral Legitimacy That Requires More Rules
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines why Italian for‐profit firms convert to Benefit Corporation status and how they navigate the ensuing hybridization. Survey data from 118 companies are interpreted through a pragmatic and moral legitimacy lens. Results show that the main trigger is pragmatic legitimacy: managers seek to strengthen trust with internal and ...
Laura Rocca +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Investors have long recognized the importance of firms in promoting sustainability, leading to the rise of socially responsible investment (SRI). Specifically, there is a growing preference for exchange‐traded funds (ETFs) that prioritize environmental, social, and governance (ESG) principles.
Sandra Tenorio‐Salgueiro +3 more
wiley +1 more source
TAX ADMINISTRATION: SOME ISSUES AND TRENDS [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2018 This paper presents a series of practices of tax administrations in different countries of the world, focusing on their functions, mission and responsibilities.
MOGOIU CARMEN MIHAELA
doaj
Small businesses in south Africa : who outsources tax compliance work and why ? [PDF]
The authors use firm-level survey data on 998 small and medium enterprises registered for tax in South Africa regarding tax compliance costs to investigate the use of outsourcing to complete tax compliance tasks.
Coolidge, Jacqueline +2 more
core
, 2000 The Five tax laws amended were the laws on income tax, on value added tax and luxury sales tax, on general rules and procedures of taxation, on tax collection by distress warrant and on the transfer tax on land and buildings.
Suprajadi, L. (Lusy)
core +1 more source
Discovery of Federal Income Tax Returns and the New “Qualified” Privileges [PDF]
, 1984 The notion of scale selection refers to methods for estimating characteristic scales in image data and for automatically determining locally appropriate scales in a scale-space representation, so as to adapt subsequent processing to the local image ...
Edmundson, William A.
core +2 more sources