Results 31 to 40 of about 456,437 (310)

Mapping Intimate Partner Financial Abuse Across Public and Private Systems

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This article maps the ways that intimate partner financial abuse presents, and the range of public and private entities involved in its perpetration. It reports on an analysis of submissions by individuals to the Australian parliamentary inquiry into the Financial Services Regulatory Framework in Relation to Financial Abuse.
Adrienne Byrt   +3 more
wiley   +1 more source

A Fair Investment Environment: The Impact of the Shadow Economy, the Harshness of the Courts Against Corrupt Officials, Tax Pressure and Restrictions on Business [PDF]

open access: yesBusiness Ethics and Leadership
Creating a fair investment environment is crucial for economic growth and attracting domestic and foreign investors. The purpose of this study is to find out how the shadow economy, harshness of courts against corrupt officials, tax pressure, and ...
Olena Dobrovolska   +3 more
doaj   +1 more source

(Un)Appealing Deference to the Tax Court [PDF]

open access: yes, 2014
The U.S. Tax Court (Tax Court), which hears the vast majority of litigated federal tax cases, occupies an unusual place in the federal government. It is a federal court located outside of the judicial branch, but its decisions are appealable to the ...
Lederman, Leandra
core   +2 more sources

Beyond Robodebt: Media Representations of Welfare and Fraud Before and After the Robodebt Royal Commission

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Australia's Robodebt scheme, an automated debt recovery program introduced in 2016, was exposed by the Robodebt Royal Commission (RC) as a serious failure of public administration and source of significant harm for thousands of Australians. Through a critical discourse analysis (CDA) of Australian news media, this study explores whether the RC'
Rebecca Coleman‐Hicks   +1 more
wiley   +1 more source

Tax Ruling Regulations in Poland – Evolution of the Institution and Evaluation of the Regulations

open access: yesPublic Governance, Administration and Finances Law Review, 2018
This contribution deals with tax ruling in Poland, its evolution, evaluation of legal solutions concerning it, as well as the practice of issuing those rulings by competent tax authorities.
Elżbieta Agnieszka Ambrożej
doaj   +1 more source

Considerații privind anularea raportului de inspecție fiscală//Considerations on the cancellation of the tax audit report

open access: yesAnalele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice, 2023
The aim of the study is to analyze the multiple perspectives regarding the controversial issue of the admissibility of actions in order to cancel the tax inspection report.
Irina Galan
doaj   +1 more source

“Am I being responsible?”: Navigating coming‐of‐age transitions through personal financial information management

open access: yesJournal of the Association for Information Science and Technology, EarlyView.
Abstract This research explored how young adults (ages 18–25) learn to use financial records and the roles financial records play in their experiences in coming to see themselves as financially mature social actors. The contribution of this paper is a revised model of transitions theory that includes personal information management (PIM) as an ...
Robert Douglas Ferguson   +2 more
wiley   +1 more source

The use of evidence collected in other procedures in the course of Polish tax proceedings – comments on the background of the judgment of the Court of Justice of the European Union of October 16, 2019 (C-189/18)

open access: yesPrawo Budżetowe Państwa i Samorządu, 2020
The subject of the analysis is the legal regulation regarding the materials which are used in tax proceedings. Although the applicable tax regulations provide for the possibility of using material from other procedures as evidence, numerous doubts arise ...
Paweł Majka
doaj   +1 more source

A History of Tax Regulation Prior to the Administrative Procedure Act [PDF]

open access: yes, 2014
The relationship of the Administrative Procedure Act (APA) to tax administration has been the subject of increasing scrutiny from scholars and courts.
Camp, Bryan T.
core   +1 more source

Green Innovation and Firm Efficiency: The Role of Institutional Quality in Italian High‐Tech Manufacturing Sectors

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino   +2 more
wiley   +1 more source

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