Results 71 to 80 of about 456,437 (310)

The Tax Court of Canada

open access: yes, 2006
If, after filing a Notice of Objection with the Canada Revenue Agency (CRA) and after the CRA's review of your objection, you still dispute the tax bill, you can appeal to the Tax Court of Canada within 90 days from the date of the CRA's review. An informal procedure (s.
openaire   +2 more sources

Between Practicality and Politics: Factors of Sub‐National Aid Allocation in Bosnia and Herzegovina

open access: yesJournal of International Development, EarlyView.
ABSTRACT Bosnia and Herzegovina represents a unique case of aid recipient for its complex history and administrative and political divisions. Yet, little is known about how foreign aid is allocated to local recipients. This qualitative study uncovers factors shaping sub‐national aid allocation in Bosnia and Herzegovina, highlighting donors' and ...
Lenka Dušková   +5 more
wiley   +1 more source

The impact of tax uncertainty on irreversible investment [PDF]

open access: yes
Traditional models of capital budgeting including taxes are based on deterministic tax rates and tax bases. In reality, however, there are multiple sources of tax uncertainty.
Niemann, Rainer
core   +3 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

Impact of the Principle of Proportionality in Tax Law on the Jurisprudence of the Court of Justice of the European Union and the Supreme Administrative Court in Poland

open access: yesPublic Governance, Administration and Finances Law Review, 2018
The principle of proportionality in tax law as an EU and constitutional standard may play an important role in the interpretation of tax law. The principle of proportionality is associated with moderation of the activities of public authorities and ...
Artur Mudrecki
doaj   +1 more source

The Inequality of Influence [PDF]

open access: yes
This paper develops a proxy measure of the inequality of influence on the basis of survey evidence from 2002 Business Environment and Enterprise Performance Survey (BEEPS) conducted among 6,500 firms in 27 transition countries.
Daniel Kaufmann, Joel Hellman
core  

Justice for All: Reimagining the Internal Revenue Service [PDF]

open access: yes, 2013
The ability of the Internal Revenue Service to both collect the tax and enforce the initial determination of tax liability in a neutral and fair manner has been compromised by a February 2011 pronouncement issued by the Department of Justice stating that
Herzig, David J.
core   +2 more sources

The Impact of Public Administration Education on Individual Policy Capacity of Federal Civil Servants in Ethiopia

open access: yesPublic Administration and Development, EarlyView.
ABSTRACT In recent decades, policy capacity has garnered increasing attention from scholars in the Global North. However, there has been limited focus on policy capacity in developing countries, particularly in Africa. While various factors, such as experience, the nature of policy tasks, and educational background, can influence the policy capacity of
Kiflie Worku Angaw   +3 more
wiley   +1 more source

Legitymacja syndyka jako strony w postępowaniu podatkowym

open access: yesStudia Administracyjne
The research problem in question revolves around the identification of the status of the syndic, in post-bankruptcy tax proceedings, based on the criteria of legitimacy in these proceedings.
Katarzyna Rytwińska   +1 more
doaj   +1 more source

Do Policy Capacities Matter for Federal Policy Design? Evidence From the Implementation of Three Social Policies in Brazil

open access: yesPublic Administration and Development, EarlyView.
ABSTRACT Bringing together the literature on policy design, policy capacity and policy making in multilevel systems, this paper argues that the effectiveness of policy design in federal countries depends, ceteris paribus, on the adequacy of federal and local policy capacities.
Giliberto Capano   +1 more
wiley   +1 more source

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