Results 91 to 100 of about 903,563 (292)
Management of Tax Payments Under the Definitive Value Added Tax Regime
Economics and Business, 2018 There is a large value added tax fraud in the European Union. The current value added tax system is universal as tax is applied to all parties involved in the chain transactions, thus creating a risk of tax losses if one of the parties involved in the ...
Jurušs Māris, Feldbergs Ģirts
doaj +1 more source
Inequity in Health Care Financing in Iran: Progressive or Regressive Mechanism?
Eurasian Journal of Medicine, 2019 Objective: Having progressive health finance mechanism is very important to decrease inequity in health systems. Revenue collection is one of the aspects of health care financing.
Enayatollah Homaie Rad +1 more
doaj +1 more source
, 2016 In the article one has identified disputable parts of the Russian Federation taxation system and methods, affecting it. There is revealed the gist of the tax avoidance and also the main ways to avoid tax payment. Statistic data as for volume of the identified tax crimes in Russia for 2014–2015 years have been analyzed.
Krempovaya N., Moskalyuk D., Vlasov S.
openaire +1 more source
British Educational Research Journal, EarlyView.Abstract In England, schools receive additional annual funding in proportion to the number of disadvantaged students that they enrol. This Pupil Premium funding is allocated by schools to help overcome educational disadvantage. According to Department for Education regulations, schools must report the evidence underpinning their spending allocations ...
Wenqing Chen +2 more
wiley +1 more source
Publishing the History of Radical Science in a Time of Digital Capitalism
Berichte zur Wissenschaftsgeschichte, EarlyView.This paper investigates publishing as a practice in the history of science. It firstly provides an experiential account of building a DIY‐inspired publishing venue for collective, source‐based narration. The venue used the possibilities of digital publishing to apply, rather than simply refer to, a very striking aspect of radical science in the 1970s ...
Niki Rhyner
wiley +1 more source
Why the Henry Review Fails on Family Tax Reform [PDF]
While acknowledging the importance of fairness and the need to avoid creating disincentives in the design of tax reform, the Henry Review recommends a simplified Personal Income Tax and child payments withdrawn on a single family income test.
Patricia Apps
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Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source
Tax Overpayments, Tax Evasion, and Book-Tax Differences [PDF]
A strictly risk-averse manager makes joint decisions on a firm's tax payments and book profit declarations according to accounting standards. It is analysed how the incentives to overpay or evade taxes and to inflate book profits are influenced by (1 ...
Laszlo Goerke
core
, 2017 The Tax Court, in a decision handed down on June 23, 1998, distinguished a 1996 Tax Court case with similar facts and held that conservation reserve payments (CRP) are not subject to self-employment tax.
Harl, Neil
core