Results 91 to 100 of about 16,836 (304)
Tax Obligation as a Category of Tax Law
Societas et Iurisprudentia, 2016 Systematization and codification of the tax legislation is an important stage of its development. The aim of codification is not just a collection of the tax legislation into a single legislative act, but the coordination and development of unified fiscal and legal terms, the elimination of gaps and conflicts in the legal regulation.
openaire +1 more source
SMES TAX AWARE: Analysis of the Obligation to Pay Taxes, Knowledge and Tax Incentives
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 2023 Taxes are still perceived negatively by the public, because paying taxes means losing some of the profits, especially in small and medium scale businesses, the obligation to pay taxes is considered a burden. Therefore, there needs to be a revolution in the application of benefits-based taxes, so that awareness of paying taxes is built.
openaire +1 more source
Competitively neutral universal service obligations [PDF]
Universal service obligations impose specific costs on the universal service provider. The measure of these costs and their financing have been studied along two complementary lines of reasoning: is the universal service obligation sustainable?
WAUTHY, Xavier, GAUTIER, Axel
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The hare and the tortoise: Open access publications' immediate impact and lasting advantage
Journal of the Association for Information Science and Technology, EarlyView.Abstract Open Access has changed how research is published and discovered. Studies generally report that OA articles are cited and mentioned more often than non‐OA, describing an open access advantage (OAA). The mechanisms causing the OAA are under‐investigated: this research analyzes citation and altmetrics post‐publication, reporting on the ...
Michael Taylor
wiley +1 more source
Perceptions of tax and participation in the cash economy: Examining the role of motivational postures in small businesses [PDF]
, 2005 A significant concern of the Australian Taxation Office (Tax Office) in recent years has been to combat the cash economy. In order to do this the Tax Office has developed the ATO Compliance Model which is based upon the theory of responsive regulation (
Harris, Nathan +3 more
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Biofuels, 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
Funding Universal Service Obligations with an Essential Facility: Charges vs. Taxes and Subsidies [PDF]
This paper compares three schemes for funding Universal Service Obligations in network industries with an essential facility: an uplift to the network access charge, the establishment of a Universal Service (US) fund financed through a lump-sum tax and a
Poudou, J.-C. +3 more
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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
British 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
We use a laboratory experiment to investigate the behavioral effects of obligations that are not backed by binding deterrent incentives. To implement such expressive law' we introduce different levels of very weakly incentivized, symmetric and asymmetric
Riedel, Nadine +1 more
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