Results 91 to 100 of about 1,710,829 (347)
The impact of tax uncertainty on irreversible investment [PDF]
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
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]
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
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]
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
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
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]
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
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
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

