Results 81 to 90 of about 456,437 (310)
In Search of a Strategy for the Interpretation of Tax Law by Courts [PDF]
Krytyka PrawaLegal 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
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
Public Administration and Development, EarlyView.ABSTRACT This article analyzes the Taliban's post‐2021 governance model through the Islamic Public Administration (IPA) framework, focusing on justice, equality, and women's inclusion. It asks: (1) How does the Taliban's governance align with core IPA principles?
Parwiz Mosamim +1 more
wiley +1 more source
The impact of tax uncertainty on irreversible investment [PDF]
, 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
Capacity and limitations of US wild meat donation programmes
People and Nature, EarlyView.Abstract Historically, sharing of wild harvests to facilitate food security followed concepts of kin selection and reciprocal altruism. However, cultural shifts have reduced access to foods for some populations in modern times. Cultural altruism through sustainably harvested wild meat donation programmes (WDPs) can reduce food and nutritional ...
David S. Mason +4 more
wiley +1 more source
CORRUPTION IN EASTERN EUROPE AND CENTRAL ASIA: DO MANUFACTURING FIRMS SUFFER THE MOST? [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria EconomieThis 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
Prawo 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
Linking to images and AI‐based identification tools—The only way for Flora projects to survive
PLANTS, PEOPLE, PLANET, EarlyView.Floras are comprehensive and authoritative catalogues of plants growing in an area of interest. They help people find and name plants, which is achieved by a combination of images, drawings, and text, rarely also maps. Like other catalogues (lexica, dictionaries, telephone books), Floras will not survive unless they move online and become portable ...
Susanne S. Renner
wiley +1 more source
Doing More With Less: Cutting Food Loss and Waste in the EU and Its Impact on Food Security
Sustainable Development, EarlyView.ABSTRACT In September 2025, the European Parliament and Council signed the law of the Revision of the EU waste framework directive, which includes also reductions for food loss and waste (FLW). This comes at a time of concern over the EU's strategic autonomy for its agrifood sector.
George Philippidis +3 more
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT In 2024, global annual issuance exceeded USD 1.1 trillion mostly through green bonds, credits, and sustainability‐linked instruments, yet significant regional disparities remain. This article examines how Qatar and Türkiye, two hydrocarbon‐dependent but rapidly transitioning economies, are integrating green finance into their sustainability ...
Furkan Ahmad +4 more
wiley +1 more source