Results 111 to 120 of about 934,712 (290)

TAX BURDEN ON INCOME EARNERS IN EDO STATE, NIGERIA

open access: yesGusau Journal of Accounting and Finance
This study analyzes the tax burden on income earners in Edo State, Nigeria, with emphasis on the variation of tax obligations across income groups and the implications for compliance behavior and state revenue generation.
OGBEIDE ELOGHOSA IVIE   +1 more
doaj   +1 more source

Potential contribution of biomass gasification‐based technology in energy transition: a technical review coupled with bibliometric studies

open access: yesBiofuels, 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

Does the tax administration act sufficiently protect the taxpayers' right to privacy or provide the taxpayer with a right to be informed? [PDF]

open access: yes, 2014
Includes bibliographical references.This dissertation endeavours to establish whether the Tax Administration Act sufficiently protects the taxpayers' constitutional rights to privacy and right to be informed.
Britz, Jaco
core   +1 more source

Examples of Reporting in the Single Tax Return of Tax Obligations Owed by Natural Persons for Non-Wage Income

open access: yesCECCAR Business Review
The paper provides a series of examples on the method of reporting in the single tax return of non-wage income obtained by natural persons in 2025 and the tax obligations due.
Lucian CERNUȘCA
doaj   +1 more source

Integration of analytical tools into the system for assessing and optimizing tax loads

open access: yesВестник университета
The current research focuses on methods for calculating, evaluating, and optimizing the tax burden using analytical tools. It explores various approaches to determining and assessing tax burden indicators, as well as factors influencing the amount of tax
E. L. Gulkova, T. E. Krikunova
doaj   +1 more source

Competitively neutral universal service obligations [PDF]

open access: yes
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
core  

Utilization of immune checkpoint inhibitors for the treatment of cancer in Scotland, 2018–2024: A national retrospective cohort study

open access: yesBritish Journal of Clinical Pharmacology, EarlyView.
Aims The aim of the study is to describe the use of immune checkpoint inhibitors (ICIs) for the treatment of cancer in Scotland. Methods The retrospective observational cohort study included patients aged 18 years or older who commenced treatment with an ICI in Scotland between 1 January 2018 and 31 December 2024.
Tanja Mueller   +9 more
wiley   +1 more source

The Effective Tax Rate of US Firms with Permanent Deferral

open access: yes, 2019
This article calculates the effective tax rate (ETR) of U.S. corporate multinationals. It takes into account the permanent deferral of corporate taxation of foreign earnings held in controlled foreign corporations designated as permanently reinvested ...
Bogenschneider, Bret
core   +1 more source

Redemption of Shares or Stocks and Their Influence on Tax Obligation in Value Added Tax

open access: yesPrzegląd Prawno-Ekonomiczny
The article presents the problem of taxation of value added tax and the remuneration in kind paid to a shareholder as a result of the redemption of shares. Settlements made between a company and a former shareholder may be considered a taxable transaction.
openaire   +3 more sources

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