Results 91 to 100 of about 1,710,829 (347)

The impact of tax uncertainty on irreversible investment [PDF]

open access: yes, 2007
Tax legislation, fiscal authorities, and tax courts create tax uncertainty by frequent tax reforms and various different interpretations of the tax law.
Niemann, Rainer
core  

Reconstructing post‐crisis recovery in the hinterlands of Constantinople: A high‐resolution first‐millennium CE pollen record from Lake Yeniçağa (NW Türkiye)

open access: yesJournal of Quaternary Science, EarlyView.
ABSTRACT Facing a novel plague pandemic, military invasions, and political–economic transformations, societies of the eastern Roman (Byzantine) empire had to adapt to a variety of pressures and new ways of exploiting their natural environments during the mid‐1st millennium CE.
Cristiano Vignola   +7 more
wiley   +1 more source

In Search of a Strategy for the Interpretation of Tax Law by Courts [PDF]

open access: yesKrytyka Prawa
Legal certainty is one of the fundamental values of a democratic state governed by the rule of law, and striving to achieve it at the highest possible level is highly desirable.
Bogumił Brzeziński, Agnieszka Franczak
doaj   +1 more source

War to the Bitter End or Finally a Compromise? Prospects for Court Approval of Tax Dispute Settlements with the Participation of Entrepreneurs in Russia

open access: yes, 2016
Background/Objectives: The aim of the study is to analyze the patterns, trends and characteristics of concluding settlement agreements between the taxpayer and the tax authority in the Russian courts.
Y. Artemyeva   +3 more
semanticscholar   +1 more source

Who are Taxable?—Basic Problems in Definition Under the Illinois Retailers’ Occupation Tax Act [PDF]

open access: yes, 1941
Identification of non-linear systems is a challenge, due to the richness of both model structures and estimation approaches. As a case study, in this paper we test a number of methods on a data set collected from an electrical circuit at the Free ...
Iouditski, Anatoli   +3 more
core   +2 more sources

Exploring production of social and economic value in social enterprises through a business model framework

open access: yesStrategic Change, EarlyView.
Abstract This study explores how social enterprises create social and economic value through business models that support ex‐offenders. The work was motivated by a request for help from an entrepreneur wishing to establish a business that supports ex‐offender rehabilitation.
Elizabeth Green   +2 more
wiley   +1 more source

Built by Love: Romantic Relationship Motives and Do‐It‐Yourself Product Consumption

open access: yesPsychology &Marketing, EarlyView.
ABSTRACT Do‐it‐yourself (DIY) products are widespread in the marketplace yet remain under‐researched. The present study therefore investigates consumers’ preferences for DIY products from an evolutionary psychology perspective. Specifically, we explore how the activation of two romantic relationship motives affects men's and women's DIY product ...
Ali Gohary   +2 more
wiley   +1 more source

CORRUPTION IN EASTERN EUROPE AND CENTRAL ASIA: DO MANUFACTURING FIRMS SUFFER THE MOST? [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
This paper investigates corruption in Eastern Europe and Central Asia. Using World Bank’s BEEPS IV and BEEPS V surveys, we investigate the degree of corruption in these countries for different industries.
HALIL D. KAYA
doaj  

Remission of social security contributions in the light of the jurisprudence of administrative courts

open access: yesPrawo Budżetowe Państwa i Samorządu, 2017
This article aims to analyse judicial decisions concerning the liability of third parties who are responsible for the liability of the payer of social security contributions and tax liabilities.
Paweł Majka
doaj   +1 more source

Fundraising as Contracting: Why Nonprofits Accept In‐Kind Donations

open access: yesNonprofit Management and Leadership, EarlyView.
ABSTRACT In‐kind (nonmonetary) donations are a popular form of philanthropy that have received much less scholarly attention than monetary gifts. This study documents the prevalence of types of in‐kind giving and associated organizational practices, then explores links between the perceptions of nonprofit managers, organizational practices, and ...
Elizabeth Searing   +3 more
wiley   +1 more source

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