Results 81 to 90 of about 2,023 (212)

Should We Use Citizens' Assemblies to Make Health Policy?

Bioethics, EarlyView.
ABSTRACT This article assesses the normative case for using citizens' assemblies—small deliberative forums of randomly selected citizens—in health policymaking. Although they are increasingly popular, their normative justification remains underexplored. We reconstruct three possible rationales: Norman Daniels's ‘Accountability for Reasonableness’ (A4R)
Daniel Hutton Ferris, Johannes Kniess
wiley   +1 more source

MEDIATION FOR INDONESIAN TAX DISPUTES: IS IT POTENTIAL ALTERNATIVE STRATEGY FOR RESOLVING INDONESIAN TAX DISPUTES?

Indonesia Law Review, 2018
Tax dispute resolution in Indonesia has not yet met the principles of quick, simple, and economical. Taxpayers have to wait more than 3 years for the lawful certainty. This paper elaborates the potential strategy in resolving the tax dispute in Indonesia
Khoirul Hidayah, - Suhariningsih, - Istislam, Iwan Permadi   +3 more
doaj   +1 more source

The circulation and distribution of classical Greek coinage

The Economic History Review, EarlyView.
Abstract From a sample of the most prominent Greek city‐states, data involving a total of 999 hoards and 160,007 coins from 550 to 300 BC were collected to discern the relative magnitudes, consistency of issue, and distribution of Classical Greek coinages.
Zane Mullins
wiley   +1 more source

Selective Law Enforcement and Tax Revenue Recovery: A Systematic Literature Review and Bibliometric Analysis

Journal of Mathematics Instruction, Social Research and Opinion
Driven by Indonesia’s low tax ratio and limited enforcement resources, this study integrates fragmented academic research to address the need for evidence-based selective law enforcement policies.
Anwar EAR, Hamzah MZ, Sofilda E
doaj   +1 more source

Digital transformation and business model innovation in legal services: The case of LegalTech

European Management Review, EarlyView.
Abstract This article examines how digital transformation drives business model innovation within professional service firms, using legal services as an illustrative case. LegalTech, positioned at the intersection of law and digital technologies, represents a sector‐specific expression of digital transformation that operates simultaneously as a ...
Galina Kondrateva, Rachid Rhattat
wiley   +1 more source

Opodatkowanie agregatu prądotwórczego podatkiem od nieruchomości. Glosa do wyroku Wojewódzkiego Sądu Administracyjnego w Kielcach z dnia 16 stycznia 2025 r., sygn. I SA/Ke 493/24

Studia Administracyjne
The commentary is devoted to the analysis of the judgment of the Voivodeship Administrative Court in Kielce of January 16, 2025, ref. no. I SA/Ke 493/2, concerning the classification of a free-standing power generator as a construction machinery and its ...
Jacek Kalkowski, Aleksander Kamiński
doaj   +1 more source

Unprincipled Principals in the Accountability Chain: Autonomy and Political Control Within Tax Administration in a Developing Country Context

Financial Accountability &Management, EarlyView.
ABSTRACT SDG 16 emphasizes the need for accountable institutions, often based on the assumption that public officials are accountable to politicians, who in turn are accountable to citizens. However, in many developing countries, neopatrimonial governance can weaken this accountability chain, as politicians themselves may act as “unprincipled ...
Edidiong Bassey, Emer Mulligan
wiley   +1 more source

Learning Styles, Engagement and Anxiety in AI‐Mediated Writing: A Multimodal Feedback Study

International Journal of Applied Linguistics, EarlyView.
ABSTRACT Artificial intelligence (AI) tools now permeate English academic writing. However, evidence on how feedback modalities align with student differences and with psychological mechanisms remains limited. Prior work often reduced learning styles to simple matches with delivery modes and treated learning engagement and writing anxiety as peripheral.
Yi Ren, Wei Lun Wong, Jessie Barrot, Lawrence Jun Zhang   +3 more
wiley   +1 more source

IS THERE A TRULY A NEED FOR A GENEREAL ANTI-AVOIDANCE RULE IN THE CROATIAN TAX LAW SYSTEM?

Pravni Vjesnik, 2016
On 6 December 2012 the European Commission adopted the Recommendation on aggressive tax planning C (2012) 8806, which suggests to the Member States to adopt a general anti-avoidance rule (GAAR), adapted to domestic and cross-border situations confined to
Nevia Čičin-Šain
doaj  

Regulating Uncharted Waters: The EU Platform Work Directive Between Uncertainty, Lobbyism and Politicisation

JCMS: Journal of Common Market Studies, EarlyView.
Abstract In 2024, the EU adopted a much‐debated directive on improving working conditions in platform work, which aims to facilitate the correct classification of people performing platform work and regulates the use of algorithmic management. The initiative attracted intense lobbying from digital platforms and trade unions, whilst dividing the member ...
Sven Schreurs
wiley   +1 more source