Results 71 to 80 of about 511,108 (290)

Should the IRS Never Target Taxpayers? An Examination of the IRS Tea Party Affair [PDF]

open access: yes, 2015
This article is part of a symposium held at Valparaiso University Law School entitled Money in Politics: The Good, the Bad and the Ugly. In 2013, the Treasury Inspector General for Tax Administration faulted the Internal Revenue Service for the ...
Hackney, Philip
core   +3 more sources

The Cost of the National Disability Insurance Scheme: Australia's Print‐Media Discourse

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This paper examines the way that Australian newspapers have framed the cost of the National Disability Insurance Scheme (NDIS). Introduced in 2013, the NDIS represented a major change in Australia's disability support policy, moving for the first time to a nationwide universal insurance model.
Meera Chinnappa   +2 more
wiley   +1 more source

Phased-In Tax Cuts and Economic Activity [PDF]

open access: yes
Phased-in tax reductions are a common feature of tax legislation. This paper uses a dynamic general equilibrium model to quantify the effects of delaying tax cuts.
Christopher L. House, Matthew D. Shapiro
core  

Las medidas cautelares de aseguramiento en los procedimientos tributarios [PDF]

open access: yes, 2012
El tema de la tutela cautelar es un tema de gran relevancia teórica y práctica en el marco de un Ordenamiento Jurídico complejo, dominado por la lentitud y onerosidad de sus procesos y procedimientos.
Rodríguez-Bereijo León, María
core   +1 more source

Developing a critical caste analysis within information science and technology: A research review: An annual review of information science and technology paper

open access: yesJournal 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

Potential contribution of biomass gasification‐based technology in energy transition: a technical review coupled with bibliometric studies

open access: yesBiofuels, Bioproducts and Biorefining, EarlyView.
Abstract Biomass gasification technology has been extensively researched around the world; however, there is a need to evaluate the current research landscape and evolutionary direction of research in the broader context of energy transition. A systematic bibliometric analysis of the Web of Science database was performed for articles that fall within ...
Olasunkanmi Opeoluwa Adeoye   +5 more
wiley   +1 more source

Wykładnia logiczna artykułu 199a ustawy Ordynacja podatkowa

open access: yesActa Iuris Stetinensis, 2016
In case of doubt as to the legal nature of the legal action, which is a taxable person, the tax authority may request the Court to determine the existence of a legal relation/Such action is to prevent taxpayers making apparent steps to reduce the tax ...
Rafał Bernat
doaj   +1 more source

Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Memenuhi Kewajiban Membayar Pajak Di Surabaya [PDF]

open access: yes, 2013
Untuk mempermudah pemungutan pajak, Direktorat Jenderal Pajak memberlakukan sistem self assessment. Dari sistem self assessment, wajib pajak diberikan kepercayaan penuh untuk mendaftarkan diri ke Kantor Pelayanan Pajak, menghitung sendiri, menyetorkan ...
Siat, C. C. (Christian)   +1 more
core  

Strategic Sustainability Assessment in the Construction Sector: A Multidimensional Index for Decision Making in Decentralised Economies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This article evaluates the average business performance of construction firms across Spain's 17 autonomous communities within a decentralised governance framework. A regional composite sustainability index is developed, integrating economic, social and environmental intensity indicators.
Francisco José Castillo‐Díaz   +3 more
wiley   +1 more source

Digital Technologies Disclosure and the Cost of Capital: The Mediating Role of Sustainability Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed   +2 more
wiley   +1 more source

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