Results 121 to 130 of about 1,311,136 (312)

States Face Fiscal Crunch after 1990s Spending Surge [PDF]

open access: yes, 2003
Across the nation, large budget gaps are forcing state governments to make tough policy choices. While some states are trying to control spending, others are turning to tax increases to balance their budgets.
Chris Edwards   +2 more
core  

Developing a critical caste analysis within information science and technology: A research review: An annual review of information science and technology paper

open access: yesJournal of the Association for Information Science and Technology, EarlyView.
Abstract Caste—an ascriptive social hierarchy in South Asia and its diaspora—is a globalized phenomenon. Recent caste‐based discrimination, particularly in technology companies and anti‐caste efforts to address it, has compelled academia, policy, and the technology industry to better understand contemporary mechanics of caste.
Nayana Kirasur, Britt Paris
wiley   +1 more source

Tax control under conditions of reforms in Ukraine

open access: yesAspekti Publìčnogo Upravlìnnâ, 2015
The main directions of tax sphere reforming, that were represented in national documents, namely: the Cabinet of Ministers of Ukraine activity program, the Strategy of Sustainable Development «Ukraine–2020», Coalition Agreement, the Plan of Action to ...
Y. M. Vasiuk
doaj  

FISCAL AND PSYCHOLOGICAL FACTORS OF TAX EVASION

open access: yesСоціально-економічні відносини в цифровому суспільстві
The article is devoted to the study of behavioural factors that influence the decision-making of business entities and the population regarding tax evasion.
Oksana Posadnieva, Larysa Sidelnykova
doaj   +1 more source

Tax Overpayments, Tax Evasion, and Book-Tax Differences [PDF]

open access: yes
A strictly risk-averse manager makes joint decisions on a firm's tax payments and book profit declarations according to accounting standards. It is analysed how the incentives to overpay or evade taxes and to inflate book profits are influenced by (1 ...
Laszlo Goerke
core  

A Sustainable and Low‐Cost Zn‐Lignosulfonate Redox Flow Battery

open access: yesBatteries &Supercaps, EarlyView.
A cost‐effective Zn/lignosulfonate (NaLS) hybrid flow battery using 20 kDa NaLS delivers 3.52 Ah L−1 at 30 mM, with an average discharge voltage of 1.01 V, outperforming smaller NaLS. This sustainable design leverages industrial and bio‐based lignosulfonates, cheaper size exclusion membrane, and abundant Zn for ecofriendly, scalable energy storage ...
Athul Seshadri Ramanujam   +3 more
wiley   +1 more source

Forms, Methods and Tools for Conducting Tax Control

open access: yesCECCAR Business Review
Accounting professionals must know the characteristics of each form of tax control, so as to know how to respond to the requests made by tax inspectors. In this paper we highlighted the characteristics of each form of tax control, especially those of tax
Elena STĂNCIULESCU
doaj   +1 more source

Tax relief and partnership pensions [PDF]

open access: yes
Government support of private (occupational and personal) pensions through tax relief is an important element in the UK’s retirement income system. However, the current tax relief system is regressive, lacks transparency and is difficult to control. This
Julian Le Grand, Phil Agulnik
core  

Assessing the financial impact of the Scotland Bill : problems of Scottish Government accounting [PDF]

open access: yes, 2011
The Scotland Bill contains proposals based on the Calman Report to remedy the major financial weakness of the 1997 devolution settlement – namely its limited tax-raising powers.
Midwinter, Arthur
core  

Potential contribution of biomass gasification‐based technology in energy transition: a technical review coupled with bibliometric studies

open access: yesBiofuels, Bioproducts and Biorefining, EarlyView.
Abstract Biomass gasification technology has been extensively researched around the world; however, there is a need to evaluate the current research landscape and evolutionary direction of research in the broader context of energy transition. A systematic bibliometric analysis of the Web of Science database was performed for articles that fall within ...
Olasunkanmi Opeoluwa Adeoye   +5 more
wiley   +1 more source

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