Results 81 to 90 of about 1,141 (228)

STATUS OF PUBLIC PROSECUTOR IN CASES INVOLVING TAX OFFENCES

PRZEGLĄD POLICYJNY, 2019
This study is a thorough analysis of the status of a public prosecutor in proceedings involving tax offences. It examines the regulation obliging fi nancial investigative authorities or their representative to participate in the main and appeal hearings if they fi led the bill of indictment for a fi scal offence.
openaire   +1 more source

Commentary: The Canadian Accounting Hall of Fame—An Analysis of Early Inductees and Immanent Critique*,†

Accounting Perspectives, Volume 24, Issue 1, Page 251-274, March 2025.
ABSTRACT The Canadian Accounting Hall of Fame (CAHF) has inducted 31 members during its first three years of operation, with the stated intent of establishing a critical mass of inductees “who have made significant contributions to the development of the Canadian accounting profession” and of creating “a curated biographical history of accounting in ...
Alan J. Richardson
wiley   +1 more source

INTERNATIONAL AND NATIONAL ECONOMIC AND LEGAL ASPECTS OF INSTITUTIONAL DISCIPLINE OF LAW ENFORCEMENT AND REGULATORY AUTHORITIES IN THE FIELD OF TAX SECURITY

Baltic Journal of Economic Studies
This article examines the international and national economic and legal aspects of institutional discipline within law enforcement agencies in relation to tax security. It substantiates the importance of tax security as a component of a state's economic
Viktoriia Holubieva, Oleksandr Yefimov, Roman Melnychuk   +2 more
doaj   +1 more source

Black Accountants' Pursuit of Partnership La quête de l'accession au statut d'associé des comptables de race noire

Contemporary Accounting Research, EarlyView.
ABSTRACT Recent AICPA surveys indicate disproportionate attrition among Black professionals attaining partnership in US public accounting firms, underscoring the need to better understand their experiences. Despite repeated calls for examination, understanding of these experiences remains limited, partly due to the difficulty in accessing the few Black
Jennifer Joe, Eldar Maksymov, Kerri‐Ann Sanderson   +2 more
wiley   +1 more source

Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting

Abacus, EarlyView.
We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose, Muhammad Jahangir Ali, Syed Shams, Muhammad Shahin Miah   +3 more
wiley   +1 more source

Mortality and morbidity at legal drinking age thresholds: Evidence from a nationwide quasi‐experimental study in Finland

Addiction, EarlyView.
Abstract Aim To examine the effect of the minimum legal drinking age (MLDA) on mortality and hospitalizations. Design Exploiting sharp increases in legal alcohol access at ages 18 years (beer/wine, on‐premises drinking and car driving) and 20 years (off‐premises spirits) in a regression discontinuity (RD) design, we estimated local linear models of all‐
Petri Böckerman, Mika Haapanen, Christopher Jepsen   +2 more
wiley   +1 more source

TAX EVASION FROM LEGALITY TO OFFENCE

Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development, 2019
Bulgaria is known with deep agricultural traditions. The importance of understanding the model of agricultural farms in the country is of a great importance for sustainable sector. The existing models are characterized with a great variety by all indicators connected with organizational forms, management, productive structures, utilized land, access to
openaire   +1 more source

Estimated alcohol‐attributable health burden in New Zealand: A comparative risk assessment

Addiction, EarlyView.
Abstract Aims To estimate the alcohol‐attributable morbidity and mortality in New Zealand (NZ) as measured by deaths, cancer registrations, hospitalisations and Accident Compensation Corporation (ACC) injury claims. Design Comparative risk assessment methodology.
Tim Chambers, Anja Mizdrak, Anna Davies, Amanda Jones, Adam Sherk   +4 more
wiley   +1 more source

Caste criminalisation in South India and permanent migration to Fiji, 1903–1927

Asia‐Pacific Economic History Review, EarlyView.
Abstract Does the official criminalisation of a group lead to permanent out‐migration? In the early 20th century, British officials in south India designated multiple castes as inherently criminal under the Criminal Tribes Act (CTA). The CTA required police registration and could force entire groups into special settlements.
Alexander Persaud
wiley   +1 more source

Running towards: Labour market incentives for runaway slaves in the British Cape Colony, 1830–1838

Asia‐Pacific Economic History Review, EarlyView.
Abstract Recent scholarship on slave escapes has increasingly emphasised economic motivation, but few studies have empirically investigated how market incentives influenced the decision‐making of enslaved individuals during transitions from coerced to wage labour.
Karl Bergemann, Gabriel Brown, Johan Fourie   +2 more
wiley   +1 more source