Results 81 to 90 of about 1,710,829 (347)

Issues and Challenges Inherent in the Nigerian Tax System

, 2017
The study examined the issues and challenges inherent in the Nigerian tax system. The theoretical framework approach was adopted in this study. The Nigerian tax system is designed as a means of income generation.
Edori Daniel Simeon, Edori Iniviei Simeon, I. A. Roberts   +2 more
semanticscholar   +1 more source

Climate Change Laws and European Stock Markets: An Event Analysis

International Journal of Finance &Economics, EarlyView.
ABSTRACT Under the context of the climate change we assess the impact of EU's legislative initiative on European stock markets. Specifically, we focus on its impact on energy and Environmental Social Governance (ESG) sectors for equity returns and volatility for a representative basket of EU countries (participating also in Eurozone) as well as ...
Theodoros Bratis, Georgios P. Kouretas, Evangelos Salachas   +2 more
wiley   +1 more source

The Inequality of Influence [PDF]

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]

, 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

Bank Income Smoothing, Societal Patriarchy and Policy Uncertainty

International Journal of Finance &Economics, EarlyView.
ABSTRACT Using a sample of 745 banks from 26 OECD countries over the period 1997–2023, we investigate the moderating effects of societal patriarchy on bank income smoothing (IS), amidst policy uncertainty (PU). Results indicate that in periods of high PU, banks operating in highly patriarchal societies tend to curtail the use of loan loss provisions ...
Tanveer Ahsan, Saqib Aziz, Akanksha Jalan, Fazal Muhammad, Dhoha Trabelsi   +4 more
wiley   +1 more source

Land Use Policy and Racial Segregation

International Studies of Economics, EarlyView.
ABSTRACT Land use policies, though seemingly race‐neutral, can inadvertently contribute to racial segregation. Our study focuses on examining the impact of minimum lot size regulations on the likelihood of ethnic minorities integrating into a community, which reveals compelling evidence suggesting that black households exhibit a preference for smaller ...
Ling Huang
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

Public 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

Improper Taxation of the Vowed Religious: How Glenshaw Glass Principles Can Reestablish Horizontal Equity [PDF]

, 2010
The 1955 U.S. Supreme Court decision in Commissioner v. Glenshaw Glass Co. defined income as all “undeniable accessions to wealth, clearly realized, and over which the taxpayers have complete dominion.” In cases where members of religious orders assign ...
Omerović, Samira Alić
core  

Political Signaling via Equity Ownership: Impacts on Supplier Financial Performance

Journal of Operations Management, EarlyView.
ABSTRACT This study offers a new application of signaling theory to better understand the role of equity linkages and political influence on buyer–supplier relationships (BSRs). We examine the signaling effects of a politician's personal equity investment in a buyer firm on the financial performance of the supplier firms located in the politician's ...
Wenming Wang, In‐Mu Haw, Morgan Swink, Jun Chen   +3 more
wiley   +1 more source

Legitymacja syndyka jako strony w postępowaniu podatkowym

Studia 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, Wiktor Gnych-Pietrzak   +1 more
doaj   +1 more source