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УправлениеThe relevance of the study is conditioned by the role and place of profit tax in the regional budgets revenues. Unlike other taxes, the profit tax provides for many methods of tax optimization, the use of which will reduce the tax burden on a taxpayer ...
N. Z. Zotikov
doaj +1 more source
Volunteering, Crime and Secondary School Attendance: Evidence From Queensland
Australian Journal of Social Issues, EarlyView.ABSTRACT Student absenteeism is a critical issue in Australia and worldwide, with alarming declines in attendance rates further exacerbated by the COVID‐19 pandemic. While research has long highlighted the relevance of school and family factors, less is known about how the broader community context shapes attendance.
Matthias Kubler +5 more
wiley +1 more source
Fiscal Policies to Diminish the Deficit in Romania [PDF]
Ovidius University Annals: Economic Sciences SeriesOn 27.10.2023, Law no. 296/2023 on some fiscal-budgetary measures to ensure long-term sustainability was published in the Official Gazette no. 977. This law introduced substantial amendments to the Tax Code and introduced many new elements from a tax ...
Corina Georgiana Cioroiu +2 more
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Archaeological Prospection, EarlyView.ABSTRACT We investigated the Písečný vrch (Czech Republic), a site exploited for quartz mining in both prehistoric times and the 20th century. Due to their morphological similarity across all mining periods, the differentiation between pits with archaeological potential and recent ones is challenging.
Jan Fišer +5 more
wiley +1 more source
De facto anonymised microdata file on income tax statistics 1998 [PDF]
With the data of the de facto anonymised Income Tax Statistics 1998 (FAST 98), the German official statistics are for the first time publishing microdata from the field of fiscal statistics.
Merz, Joachim +2 more
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Journal of the Association for Information Science and Technology, EarlyView.Abstract Caste—an ascriptive social hierarchy in South Asia and its diaspora—is a globalized phenomenon. Recent caste‐based discrimination, particularly in technology companies and anti‐caste efforts to address it, has compelled academia, policy, and the technology industry to better understand contemporary mechanics of caste.
Nayana Kirasur, Britt Paris
wiley +1 more source
The Birth of UK Corporation Tax -The Official View
, 2015 Corporation tax celebrates its 50th anniversary in 2015, and this article presents an analysis of the process of its introduction as an entirely new tax in the UK in 1965. The article is based primarily on an unusual, important and detailed historical document produced in 1966 by the Revenue which outlines their perspective on the process.
Stopforth, David, Goodacre, Alan
openaire
Tax Harmonization or Competition?: Croatia and Neighboring Countries [PDF]
Tax systems vary widely among countries, or in the cases of the US or Germany, among lower levels of government as well. There is some consensus that taxes among neighboring countries should be harmonized, or at least that the rates should be fairly ...
Jean Tesche
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