Results 71 to 80 of about 854,591 (338)

Рlace of tax planning in tax law

open access: yesТеорія і практика правознавства, 2017
The article is dedicated to finding out the place of tax planning  in the tax law. The article is based on the idea of paradoxical tax planning as a legal phenomenon.
Марія Олександрівна Бондаренко
doaj   +1 more source

Consumers' Willingness to Pay a Premium for Climate‐Friendly Food Production: The Role of Production Method Information and Social Norms

open access: yesAgribusiness, EarlyView.
ABSTRACT This study examines whether information about production methods and social norms can increase consumers' willingness to pay (WTP) a price premium for food produced using climate‐friendly farming methods. A randomized survey experiment was conducted with 1568 respondents across Denmark, Lithuania, and Spain, who were assigned to one of four ...
Kassa Tarekegn Erekalo   +5 more
wiley   +1 more source

Seek Ways to Minimize the Mushrooming Alternative Minimum Tax [PDF]

open access: yes, 2005
The alternative minimum tax (AMT) is reaching a broader segment of individuals. Yet, many of these taxpayers are not aware of the implications of this tax. Even worse, some of their tax advisors are not as informed as they should be. By identifying items
Kutner, George, Trebby, James
core   +1 more source

Smart Denture with Embedded Thin‐Film Temperature Sensors Patterned by Femtosecond Laser Pulse for Elderly Healthcare

open access: yesAdvanced Intelligent Systems, Volume 7, Issue 3, March 2025.
We demonstrate the direct‐laser patterning of a gold thin film on polymethyl methacrylate to fabricate a temperature sensor for dentures. The temperature sensor‐embedded smart dentures are evaluated in an oral environment, enabling in‐situ monitoring for elderly healthcare.
Han Ku Nam   +7 more
wiley   +1 more source

PENERAPAN TAX PLANNING UNTUK EFISIENSI BEBAN PAJAK PENGHASILAN PERUSAHAAN (Studi Kasus Pada CV MAHERA) [PDF]

open access: yes, 2006
This research representation case study at CV. MAHERA with title “ Applying of Tax Planning for the efficiency of income tax company burden”. The purpose conducted by this study is to know the ways of any kind of able to be gone through tax planning as ...
Wahyudi, Wahyudi
core  

De Gustibus Est Disputandum: The role of agricultural and applied economists in an era of behavior change initiatives and endogenous preferences

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Popular society increasingly questions preferences that drive many resource allocations and production decisions, with many groups actively seeking to alter those preferences to achieve changes to resource use. Agricultural and applied economists, who are already equipped with excellent technical skills to undertake consumer preference and ...
Brian E. Roe
wiley   +1 more source

The Changing Role of Auditors in Corporate Tax Planning [PDF]

open access: yes
This paper examines changes in the role that auditors play in corporate tax planning following recent events, including the well-known accounting scandals, passage of the Sarbanes-Oxley Act, and regulatory actions by the SEC and PCAOB.
Douglas A. Shackelford, Edward L. Maydew
core  

The Tax Avoidance Industry: Accountancy Firms on the Make [PDF]

open access: yes, 2013
The focus of the paper is upon the financial sector and, more specifically the involvement of global accountancy firms in devising and selling tax avoidance schemes euphemistically marketed as `tax planning?. Commenting upon some of the ?entrepreneurial?
Sikka, P, Willmott, H
core   +1 more source

Superannuation Reimagined: Moving Beyond the Origins to an Indigenous Focus

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Retirement income systems, such as superannuation, are meant to be non‐discriminatory and consider disadvantage faced by members of society. There are significant differences between the life expectancies of Indigenous and non‐Indigenous peoples. The gap in life expectancies is not considered when determining when Indigenous peoples can retire.
Levon Ellen Blue   +2 more
wiley   +1 more source

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