Results 101 to 110 of about 23,939 (253)

Why Taxes Need Not Treat Equals Equally

open access: yesErasmus Journal for Philosophy and Economics
Horizontal equity is the principle that similarly situated persons should be treated similarly. While the principle is often invoked in tax policy debates, I demonstrate that the principle lacks a firm normative foundation.
Kristoffer Berg
doaj   +1 more source

Tax Effort and Determinants of Tax Ratios in Kenya

open access: yesEuropean Journal of Economics, Law and Politics, 2016
James Murunga, Moses Muriithi, Joy Kiiru
openaire   +1 more source

Tax Consultant Role Tax Planning in Taxpayer Compliance Effort

open access: yesInternational Journal of Science and Research (IJSR), 2022
Sumarlin x, Tio Carlos Antonius Purba
openaire   +1 more source

Potential contribution of biomass gasification‐based technology in energy transition: a technical review coupled with bibliometric studies

open access: yesBiofuels, Bioproducts and Biorefining, EarlyView.
Abstract Biomass gasification technology has been extensively researched around the world; however, there is a need to evaluate the current research landscape and evolutionary direction of research in the broader context of energy transition. A systematic bibliometric analysis of the Web of Science database was performed for articles that fall within ...
Olasunkanmi Opeoluwa Adeoye   +5 more
wiley   +1 more source

The Role of External Auditors in Client Tax Compliance : A Case Study at Budiandru & Partners Public Accounting Firm

open access: yesJurnal Akuntansi
Taxes constitute a primary source of state revenue and play a crucial role in national development and the improvement of public welfare. However, tax compliance in Indonesia remains relatively low, as reflected in the suboptimal tax ratio. One effort to
Fauziah Tiara Anggraini, Zul Azmi
doaj   +1 more source

Utilization of immune checkpoint inhibitors for the treatment of cancer in Scotland, 2018–2024: A national retrospective cohort study

open access: yesBritish Journal of Clinical Pharmacology, EarlyView.
Aims The aim of the study is to describe the use of immune checkpoint inhibitors (ICIs) for the treatment of cancer in Scotland. Methods The retrospective observational cohort study included patients aged 18 years or older who commenced treatment with an ICI in Scotland between 1 January 2018 and 31 December 2024.
Tanja Mueller   +9 more
wiley   +1 more source

The impact of the current student loans regime on Muslim student engagement and retention in English higher education

open access: yesBritish Educational Research Journal, EarlyView.
Abstract There is much interest in the potential for an alternative funding system for higher education students in England to support the spiritual and worldly needs of British Muslim students. At the heart of this issue lies a tension over whether the student financing system in English HE is haram, or forbidden under Islamic (Shari'ah) law, because ...
Richard Hall   +2 more
wiley   +1 more source

What is a curriculum for life? Using youth participatory action research and applied arts to understand and amplify undergraduate students', children's and young people's mental health and wellbeing recommendations for education

open access: yesBritish Educational Research Journal, EarlyView.
Abstract Mental health is a critical issue globally, with young people being one of the most affected groups. Young people have campaigned vehemently for a ‘curriculum for life,’ arguing that their education is failing to meet their needs (British Council, 2022).
Lisa Stephenson, Helen Young
wiley   +1 more source

More‐than‐gender? Moving beyond gendered expectations of divergent learners in early childhood education

open access: yesBritish Educational Research Journal, EarlyView.
Abstract In this paper, we explore how neurodivergent ways of being in early education are often gendered. The intersectionalities of gender and neurodivergence often lead to fixed expectations that perpetuate binary interpretations, pathologisations, missed diagnoses and a lack of curated support.
Ruth Churchill Dower, Hannah Hogarth
wiley   +1 more source

A Business Framework for Product Take‐Back—A Structured Multiple‐Case Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The potential of take‐back systems remains largely unrealized as initiatives have proven difficult to implement in practice. The question is why we do not see more take‐back systems given the substantial environmental benefits. We try to understand the challenges and stumbling blocks in setting up take‐back from a business perspective.
Rasmus Jørgensen, Torben Pedersen
wiley   +1 more source

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