Results 81 to 90 of about 1,702,303 (280)

Lower trade credit payment delays as a result of exclusion from tax deductible expenses

International Journal of Management and Economics
This article tests whether excluding late and long payments from deductible expenses shortens days payable outstanding (DPO). We exploit a natural experiment of increasing the income tax base resulting from liabilities overdue for more than 30 days and ...
Bernal Arkadiusz, Białek-Jaworska Anna
doaj   +1 more source

TAXATION SYSTEM AT INTRA PRODUCTION LEVEL

Наука и техника, 2006
The paper presents results of the analysis concerning taxation in the country at the level of an enteфrise and its structural sub-divisions in the period of transforming economy.Recommendations are given on the following aspects: modernization of income ...
L. I. Podderegina
doaj   +1 more source

Risk management externalities in agrifood supply chains

American Journal of Agricultural Economics, EarlyView.
Abstract Firms may under‐ or over‐invest in risk management from the social planner's perspective, resulting in a negative externality on other economic agents in the supply chain. The externality of risk management is particularly relevant for agrifood supply chains, which frequently experience disruptions and play a primary role in preventing major ...
Jeffrey Hadachek, Meilin Ma
wiley   +1 more source

Tax compliance as the result of a psychological tax contract: The role of incentives and responsive regulation [PDF]

, 2005
In this paper, we develop the notion of a psychological tax contract by looking on the conditions that shape tax morale and confronting it with empirical evidence.
Frey, Bruno, Australian Taxation Office, Australian National University. Centre for Tax System Integrity, Feld, Lars   +3 more
core  

Reframing Trisomy 13 and 18 Care: Moving Beyond the Myth of “Incompatibility With Life” in a South African and Low‐and Middle‐Income Country Context

American Journal of Medical Genetics Part A, EarlyView.
ABSTRACT Trisomy 13 (T13) and trisomy 18 (T18) have historically been described as “lethal” or “incompatible with life,” contributing to diagnosis‐based limitations of care. Contemporary evidence demonstrates greater heterogeneity in survival and outcomes than previously recognized, including among selected children receiving intensive care or cardiac ...
H. L. Malherbe, M. Araujo, L. Balimba, J. A. Joshi, P. Makhetha, M. Meiring, M. T. Mpe, D. Reddy, B. Shingwenyana, J. C. Carey   +9 more
wiley   +1 more source

E-invoicing, tax audits and VAT compliance

Journal of Development Economics
: Difficult to find another policy shift that has promised as much for tax compliance in developing countries as digitalization. Yet the evidence on its impact is scant.
Christos Kotsogiannis, Luca Salvadori, J. Karangwa, Innocente Murasi   +3 more
semanticscholar   +1 more source

Measuring Child Disadvantage: Comparing Multidimensional and Socioeconomic Approaches for Predicting Developmental Outcomes

Australian Journal of Social Issues, EarlyView.
ABSTRACT Robust measurement of disadvantage is essential to identifying and addressing inequities in children's development. We tested how a multidimensional framework of child disadvantage performed relative to a traditional socioeconomic position (SEP) approach to predict developmental outcomes.
Wei Hong, Fiona Mensah, Elodie O'Connor, Shuaijun Guo, Sharon Goldfeld, Meredith O'Connor, Cindy Pham, Sarah Gray   +7 more
wiley   +1 more source

TAX BURDEN OF THE ENTERPRISES OF THE REAL SECTOR OF ECONOMY IN THE RUSSIAN FEDERATION

Вестник Северо-Кавказского федерального университета, 2022
The analysis of tax burden of the real sector of economy and the organizations of the processing productions in the Russian Federation on various bases of comparison is carried out.
N. Beskorovaynaya, N. Marchenko
doaj  

Owning Home, Finding Belonging: Relational Meanings of Homeownership for Migrant Healthcare Workers in Australia

Australian Journal of Social Issues, EarlyView.
ABSTRACT Migrant healthcare workers in Australia find themselves at the centre of three intersecting concerns, often presented as ‘crises’ in contemporary discourse: the ‘care crisis’, the ‘housing crisis’ and the ‘migration crisis.’ Yet their own perspectives on these issues are rarely foregrounded. This paper explores the role of homeownership in the
Leah Williams Veazey
wiley   +1 more source

The Effect of Capital Intensity, Inventory Intensity, and Leverage on Tax Effectiveness with Company Size as a Moderator

International Journal of Business, Economics, and Social Development
Tax effectiveness represents an important aspect of corporate financial management and fiscal compliance. Variations in effective tax payments are often associated with differences in company asset structures and financing policies.
Shandra Khaerunissa, Rina Destiana
doaj   +1 more source