Results 31 to 40 of about 237,392 (309)
PENGARUH ASET DAN KEWAJIBAN PAJAK TANGGUHAN TERHADAP BEBAN PAJAK MASA DEPAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2011-2014) [PDF]
, 2016 This study aims to examine the effect of deferred tax assets and liabilities for future current tax over a two-year period (t+1, t+2). Deferred tax assets and liabilities arising from timing differences in the recognition of revenues and expenses based ...
FEBRYANA, Anisa Rahma, LAKSITO, Herry
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Superannuation Reimagined: Moving Beyond the Origins to an Indigenous Focus
Australian Journal of Social Issues, EarlyView.ABSTRACT Retirement income systems, such as superannuation, are meant to be non‐discriminatory and consider disadvantage faced by members of society. There are significant differences between the life expectancies of Indigenous and non‐Indigenous peoples. The gap in life expectancies is not considered when determining when Indigenous peoples can retire.
Levon Ellen Blue +2 more
wiley +1 more source
The Cost of the National Disability Insurance Scheme: Australia's Print‐Media Discourse
Australian Journal of Social Issues, EarlyView.ABSTRACT This paper examines the way that Australian newspapers have framed the cost of the National Disability Insurance Scheme (NDIS). Introduced in 2013, the NDIS represented a major change in Australia's disability support policy, moving for the first time to a nationwide universal insurance model.
Meera Chinnappa +2 more
wiley +1 more source
CECCAR Business Review, 2021 The Order of the President of the National Agency for Fiscal Administration No. 14/2021 provides the model, content and the instructions for filling out the single return for personal income tax and social security liabilities of natural persons, through
Lucian CERNUȘCA
doaj +1 more source
Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens
Australian Journal of Social Issues, EarlyView.ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood +3 more
wiley +1 more source
Tax Credits Contingent Liabilities Brief July 31, 2008 [PDF]
, 2008 The Tax Credits Contingent Liabilities Report was created by the Tax Research and Program Analysis Section of the Iowa Department of Revenue (IDR) for the benefit of the Revenue Estimating Conference (REC).
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British 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
Quantifi cation of Changes in the VAT Gap: An Econometric Approach
Gospodarka Narodowa. The Polish Journal of Economics, 2020 This article proposes an alternative methodology for estimating changes in the VAT gap that allows for their timely (quarterly) monitoring. It combines two traditions of tax modelling: calculating a discrepancy between theoretical tax liabilities and the
Karolina Konopczak
doaj +1 more source
Tax Structures and FDI The Deterrent Effects of Complexity and Uncertainty [PDF]
, 2003 In this study we examine the connection between the varied experiences of the transition countries in attracting FDI and their diverse experiences in transforming their tax structures to be consistent with a market economy.
Mudd, Shannon, Valev, Neven T.
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Business Strategy and the Environment, EarlyView.ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh +3 more
wiley +1 more source