Results 131 to 140 of about 1,553,177 (358)

MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN TINGKAT KEPATUHAN PENGUSAHA KENA PAJAK

open access: yesJurnal Akuntansi Multiparadigma, 2014
: Tax Administration System Modernization and its Effect on the Level of Compliance of Taxable Entrepreneur. The objective of this research is to analyze the influence of tax administration system modernization on the tax compliance of taxable ...
Lasnofa Fasmi, Fauzan Misra
doaj  

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

Tax reforms to influence corporate financial policy: the case of the Italian business tax reform of 1997-98 [PDF]

open access: yes
In this paper company-level panel data are used to explore the role of tax changes on corporate financial policy. A panel model for the years 1993-98 is estimated confirming the explanatory power of the tax variable.
Alessandra Staderini
core  

Beyond Robodebt: Media Representations of Welfare and Fraud Before and After the Robodebt Royal Commission

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Australia's Robodebt scheme, an automated debt recovery program introduced in 2016, was exposed by the Robodebt Royal Commission (RC) as a serious failure of public administration and source of significant harm for thousands of Australians. Through a critical discourse analysis (CDA) of Australian news media, this study explores whether the RC'
Rebecca Coleman‐Hicks   +1 more
wiley   +1 more source

The Choice of Tax Bases under Fiscal Federalism and the Unitary System [PDF]

open access: yes
This paper analyzes the governmentÂfs choice of three proportional tax bases (a consumption tax, a wage tax and a capital income tax) and its influence on the steady-state levels of capital accumulation and social welfare under fiscal federalism and the ...
Wempi Saputra
core  

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

open access: yesAustralian 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

POST‐CRISIS TAX STRATEGY OF THE EUROPEAN UNION AND LESSONS FOR BOSNIA AND HERZEGOVINA

open access: yesActa Economica, 2011
Balancing between tax sovereignty of the Member States guaranteed by the Constitution of the Union and the need for tax coordination, the EU have announced a strategy for reform of the EU tax system. The new EU tax strategy is based on three main pillars:
Динка Антић
doaj  

Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood   +3 more
wiley   +1 more source

Exploiting a low tax system: non-tax-induced cigarette price increases in Taiwan 2011-2016. [PDF]

open access: yesTob Control, 2019
Gao W   +6 more
europepmc   +1 more source

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