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Delivering the financing needed to progressively realize the right to education
There is an obligation on states and the international community to mobilize the maximum of available resources for the progressive realization of the right to education.
David Archer
doaj +1 more source
(Un)Appealing Deference to the Tax Court [PDF]
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
ABSTRACT This paper examines the association between environmental, social, and governance (ESG) ratings and firm performance, taking into account the role of firms' strategic investments in research and development (R&D) and advertising. Drawing on resource‐based view and signalling theory perspectives and employing the generalised method of moments ...
Syed Zulfiqar Ali Shah +2 more
wiley +1 more source
Progressive scale of personal income taxation: Russia and the countries of the world
Introduction. A decent life is material security according to the standards of a developed society, the potential for possessing and using the material benefits of modern civilization.
V. V. Roshchupkina, M. V. Roshchupkin
doaj +1 more source
Aspek Hukum Perbedaan Besar Npoptkp untuk Waris dan Hibah Wasiat Serta Bukan Waris dan Hibah Wasiat dalam Bphtb [PDF]
The different rate of NPOPTKP (Non-Taxable Purchase Value) for the same rate of NPOP (Tax Object Purchase Value) will influence the rate of NPOPKP (Taxable Purchase Value).
ALAMSYAH, T. A. (TRI)
core
Impact Measuring in Sustainable Ventures: A Process Perspective
ABSTRACT Impact measurement is crucial for sustainable ventures to quantify their contribution to sustainable development. Although research has highly focused on impact measurement as a static activity, we conduct a qualitative study to explore how impact measuring as a process unfolds over time.
Jan Moellmann +2 more
wiley +1 more source
Principle of tax justice and tax system
Straipsnyje nagrinėjami mokesčių naštos paskirstymo teisingumo ir mokesčių sistemos teisingumo klausimai, taip pat mokestinių teisinių santykių subjektų tikėjimo teisingo apmokestinimo idėja aspektai, iš jų kylanti praktinė problema, ar remdamasis teisingumo idėja įstatymų leidėjas gali praktiškai įgyvendinti teisingo apmokestinimo principą. Klausimas,
openaire +1 more source
Justice outsourced: why Concentrix’s tax credit mistakes matter [PDF]
Administrative justice issues rarely attract the attention they deserve. However, the recent revelations about the tax credit checks undertaken by Concentrix on behalf of HMRC – and the poor service inflicted upon people – highlights a fundamental ...
Thomas, Robert, Tomlinson, Joe
core
ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha +3 more
wiley +1 more source
Justice Holmes, Ralph Kramden, and the Civic Virtues of a Tax Return Filing Requirement [PDF]
A major goal of some tax reform proponents is the elimination of the return filing requirement for many or all Americans. Although the President\u27s Advisory Panel on Federal Tax Reform heard several hours of testimony concerning the possibility of a ...
Zelenak, Lawrence A.
core +1 more source

