Results 121 to 130 of about 2,051,610 (416)
, 2013 The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same time accompanied by significant changes in the determination of the tax base for both major German corporate taxes - corporate income ...
Katharina Finke +3 more
semanticscholar +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Task‐based diversity among corporate board members, based on specific functional attributes and experiences (age, tenure, and experience) can impact the firm according to both resource‐based view and agency theory. Following this, we explore the relationship between task‐based board diversity and corporate firm performance, analyzing a sample ...
Um‐E‐Roman Fayyaz +3 more
wiley +1 more source
Profita, 2019 The accountability of the government in spending tax revenues and tax administration reform may influence tax payer’s compliance. The study is mainly intended to discover whether or not this phenomenon exists in the case of Indonesia.
Dito Aditia Darma Nasution
doaj +1 more source
The Dynamic Process of Tax Reform [PDF]
The tax reform literature, pioneered by Guesnerie [1977], uses static models but views tax reform as a dynamic process, i.e., as a policy-maker implementing incremental reforms over time.
Alan Krause
core
, 2018 32 Virginia Tax Review 205 (2012)Our tax system is supposed to serve the public good by fairly raising the revenue that we need to fund public expenditures -- for example, the common defense, social safety net programs such as Social Security and Medicare, etc. But the tax reform debate has shifted away from discussing how best to distribute the burden
openaire +2 more sources
Chemie Ingenieur Technik, EarlyView.The combination of methanol synthesis and biotechnological upgrading to value‐added products still faces some challenges in order to achieve a positive environmental impact and thus the goal of synergetic development of biotechnological and chemical processes.
Mehran Taherkhani +3 more
wiley +1 more source
The effects of freer trade on global agriculture
Journal of the Agricultural and Applied Economics Association, Volume 1, Issue 4, Page 446-458, December 2022., 2022 Abstract Intransigency among developed and developing countries to reduce trade‐distortive policies—domestic subsidies, export subsidies, and import tariffs—created deadlock in the Doha Round negotiations. Because of this impasse, many countries continue to heavily subsidize their agricultural production and high import tariffs continue to persist in ...
Nathan Holtman +2 more
wiley +1 more source
MENYONGSONG TAX REFORM 2001: KHUSUS PAJAK PENGHASILAN
Jurnal Akuntansi dan Keuangan, 2000 In Indonesia, taxes take a significant part in both budgeter and regulatory functions. The first function of taxes at last put them as a primary mechanisms or tools for the government to make the highest income from taxes.
Yenni Mangoting
doaj
, 2013 This paper aims to study the mechanism of how economic growth and tax reform affect total tax revenue and structure over the period (1950-2011). On the basis of the introduction of China’s previous main measures in tax reform, this paper uses methods ...
K. Zeng, Shanshen Li, Qian Li
semanticscholar +1 more source
Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, EarlyView.ABSTRACT Researchers now understand that the Great Recession stemmed from a “systemic leadership failure,” involving various entities such as the government, financial institutions, investors, homeowners, and regulators. Consequently, traditional leadership approaches of the time came under intense scrutiny, necessitating a shift in leadership ...
Faidon Theofanidis +2 more
wiley +1 more source