Results 101 to 110 of about 93,849 (312)
American Journal of Agricultural Economics, EarlyView.Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra +3 more
wiley +1 more source
Ethical Issues Facing Tax Professionals: A Comparative Survey of Tax Agents and Big 5 Tax Practitioners in Australia [PDF]
The move towards a full self-assessment tax regime in Australia has brought with it a greater representation of, and expanded role for tax practitioners.
Malcolm Smith +2 more
core
Tax control over physical persons’ expenditures
Russian Journal of Economics and Law, 2014 Objective: to define the possibilities of improving the tax legislation in order to increase tax collection on physical person’s income. Methods: abstract-logic method and method of comparisons and analogies.
A. F. Ziyatdinov
doaj
The role of tax monitoring in tax control [PDF]
Science, Education, Society: Tendencies and Future Development, 2017 Maria Sergeevna Minvalieva +1 more
openaire +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin +5 more
wiley +1 more source
Corporate Tax Evasion with Agency Costs [PDF]
This paper examines corporate tax evasion in the context of the contractual relationship between the shareholders of a firm and a tax manager who possesses private information regarding the extent of legally permissible reductions in taxable income, and ...
Keith J. Crocker, Joel Slemrod
core
The regulation of tax practitioners by the Tax Practitioners Board [PDF]
, 2013 This audit assessed the effectiveness of the Tax Practitioners Board’s implementation and administration of the regulatory arrangements for tax practitioners under the Tax Agent Services Act 2009.Overall conclusionTaxpayers make extensive use of the ...
core
TAX CONTROL AS AN ELEMENT OF INTERACTION BETWEEN TAX PAYERS AND TAX AUTHORITIES
Economies' HorizonsThe article analyzes the role and importance of tax control as a key element of interaction between taxpayers and tax authorities. It is determined that tax control is a key element of the tax system, since the functioning of the country's economy depends on its effectiveness, and forms of tax control contribute to the efficiency of tax relations. The
Oksana Vinnytska, Liudmyla Chvertko
openaire +3 more sources
Tax Reform and Environmental Taxation [PDF]
I measure the industry impacts of an environmental tax reform where a carbon tax is used to finance full or partial corporate tax integration. I find that the industry impacts of such a reform are likely to be modest (in the sense of impacts on returns ...
Gilbert E. Metcalf
core +3 more sources
TAX MONITORING - AS A TYPE OF TAX CONTROL
In this article, an attempt was made to analyze the specific features of tax monitoring, which is considered a type of tax control, and the methods and means of their use in carrying out control measures. An opinion was expressed that conducting tax monitoring is not interference in the activities of business entities, but assistance, monitoring ...
openaire +1 more source