Results 91 to 100 of about 78,153 (316)

Strategic tax and public service competition among local governments [PDF]

Tax and public service competition between local governments concerning localisation of new residents is analysed in a setting of economic spillovers which means that also a neighbouring region will benefit from localisation via demand of residents in a ...
Lauridsen, Jørgen, Nannerup, Niels, Skak, Morten   +2 more
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PENGARUH KUALITAS PELAYANAN PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA MEDAN BELAWAN

JKBM (Jurnal Konsep Bisnis dan Manajemen), 2017
The objective of this research is to measure the influence of tax service quality and tax sanctions to taxpayer compliance in Tax Service office (KPP) Pratama Medan Belawan. This research using survey method for approachment.
Reza Hanafi Lubis
doaj   +1 more source

The effect of tax awareness, service quality, and tax sanctions on tax payment compliance at one stop administrator service

New Applied Studies in Management, Economics & Accounting
This research aims to evaluate compliance with motor vehicle tax payments at the One-Stop Single Administration System (Samsat) in East Surabaya, using three variables: taxpayer awareness, service quality, and tax sanctions. A quantitative approach was employed, involving 136 participants who were taxpayers registered with the East Surabaya Samsat and ...
Alimbudiono, Ria Sandra, Gianina Sulistio, Christine   +1 more
openaire   +2 more sources

What is a curriculum for life? Using youth participatory action research and applied arts to understand and amplify undergraduate students', children's and young people's mental health and wellbeing recommendations for education

British Educational Research Journal, EarlyView.
Abstract Mental health is a critical issue globally, with young people being one of the most affected groups. Young people have campaigned vehemently for a ‘curriculum for life,’ arguing that their education is failing to meet their needs (British Council, 2022).
Lisa Stephenson, Helen Young
wiley   +1 more source

How Should Financial Intermediation Services Be Taxed? [PDF]

SSRN Electronic Journal, 2010
This paper considers the optimal taxation of two types of financial intermediation services (savings intermediation, and payment services) in a dynamic general equilibrium setting, when the government can also use consumption and income taxes. When payment services are used in strict proportion to final consumption, and the cost of intermediation ...
openaire   +7 more sources

National Environmental Policies and Corporate Green Innovation: The Mirroring Versus Substitution Hypotheses

Business Strategy and the Environment, EarlyView.
ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko, Knut Haanaes, Julia Binder   +2 more
wiley   +1 more source

Federal Tax Policy Towards Energy [PDF]

On Aug. 8, 2005, President Bush signed the Energy Policy Act of 2005 (PL 109- 58). This was the first major piece of energy legislation enacted since 1992 following five years of Congressional efforts to pass energy legislation.
Gilbert E. Metcalf
core  

Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen, Eric Owusu Boahen, Cuong Nguyen   +2 more
wiley   +1 more source

Tax treaty interpretation

, 1994
PhDThis thesis analyses which principles should govern the interpretation of tax treaties. This field is complex - because tax treaties have a dual status.
Edwardes-Ker, M., Edwardes-Ker, Michael
core  

The regulation of tax practitioners by the Tax Practitioners Board [PDF]

, 2013
This audit assessed the effectiveness of the Tax Practitioners Board’s implementation and administration of the regulatory arrangements for tax practitioners under the Tax Agent Services Act 2009.Overall conclusionTaxpayers make extensive use of the ...

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