Results 31 to 40 of about 195,936 (263)
Journal of Accounting and Investment, 2017 The objectives of this study are to examine the economic (perceived probability to audit and gain) and psychological (certainty, severity, social stigma, cynicism, guilty, the fairness of law) factors that influence tax compliance.
Tri Utami, Susyanti Susyanti
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Advance Tax Rulings in the System of Tax Administration: International practices
RUDN Journal of LawThe research aims to assess the role of tax rulings in ensuring legal certainty, protecting taxpayers’ rights, and reducing tax dispute risks, while balancing private and public interests.
Mikhail D. Nadtochiy +2 more
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Anti-evasion provisions applicable to value-added tax in the Republic of Serbia [PDF]
Zbornik Radova Pravnog Fakulteta u NišuValue-Added Tax (VAT) constitutes the largest share of total tax revenue collected in Serbia. Due to the high VAT rate and the credit-invoice method, where a taxpayer can offset input VAT against output VAT, VAT is highly vulnerable to tax evasion/fraud ...
Vasović Miloš
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American Journal of Community Psychology, EarlyView.Abstract In Santa Barbara County, the Youth Empowerment Services (YES) Program brought together several government and community‐based organizations, as well as a university‐based evaluation team, to provide pre‐adjudication diversion to youth ages 12 to 17.
Angela Pollard +7 more
wiley +1 more source
The 2017 Tax Act and Settlement Trusts [PDF]
, 2018 By any measure, the enactment of the Alaska Native provisions of the 2017 Tax Act was an extraordinary achievement by the Alaska congressional delegation.
Edwards, Bruce N.
core +1 more source
Development of Tax Procedural Law and Sectoral Case Law in Selected Countries
Central European Public Administration Review, 2018 The purpose of this paper is to examine the development of the Slovenian Tax Procedure Act and amendments thereto until 2017, in order to broaden the field knowledge on tax procedures within the administrative system as a whole.
Tjaša Vozel
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Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
Has the Commission Taken Too Big a Bite of the Apple?
European Papers, 2016 (Series Information) European Papers - A Journal on Law and Integration, 2016 1(3), 1137-1144 | European Forum Insight of 20 December 2016 | (Table of Contents) I. Introduction - II. State Aid, Tax and the Risks - III.
Liza Lovdahl Gormsen
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Jurnal Penelitian Hukum De Jure, 2022 The government continues to encourage the public to innovate to grow intellectual property by providing protection and legal certainty, including the application of Non-Tax State Revenue (Penerimaan Negara Bukan Pajak - PNBP) of Zero Rupiah.
Nevey Varida Ariani, Amirudin Amirudin
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Business Strategy and the Environment, EarlyView.ABSTRACT Rapid technological change, shorter lifecycles and rising demand for electrical and electronic equipment (EEE) are increasing waste electrical and electronic equipment (WEEE) and emphasise the need for a circular economy. This paper identifies barriers and enablers of the circular transition in EEE and outlines interventions.
Aya Abdelmeguid, Lucia Corsini
wiley +1 more source