Results 91 to 100 of about 158,179 (300)
TURNING THE SPOTLIGHT ON CLASS REPRESENTATIVES -EMPIRICAL INSIGHTS FROM DOWN UNDER
The Windsor Yearbook of Access to Justice, 2012 Ten months before Ontario became the first Canadian common law province to authorise American-style class actions, class actions became available in the Federal Court of Australia.
Jane Caruana, Vince Morabito
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Taxation and Democratization [PDF]
SSRN Electronic Journal, 2013 Summary Anecdotal evidence from pre-modern Europe and North America suggests that rulers are forced to become more democratic once they impose a significant fiscal burden on their citizens. One difficulty in testing this “taxation causes democratization” hypothesis empirically is the endogeneity of public revenues.
openaire +3 more sources
Agribusiness, EarlyView.Abstract This study explores the rent price ratio in agricultural land markets, crucial for evaluating market efficiency, policy needs, and farmer decision‐making. Traditionally, the analyses faced challenges due to the absence of concurrent sale and rent data for the same land, potentially leading to biased results.
Marius Michels +4 more
wiley +1 more source
The tax evasion punishment system in South Africa
Journal of Economic CriminologySchemes to outsmart the revenue authority and circumvent the burden of paying taxes have been around since the early ages. Governments implement systems to combat and curb tax evasion, expecting that their punishment methods will deter people from ...
Janél Viljoen, Hanneke du Preez
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Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
Administrative court control in taxation matters [PDF]
Zbornik Radova Pravnog Fakulteta u Splitu, 2016 Starting with the current organisation of administrative court control in taxation matters, this paper, after a brief overview of the normative legal framework of control in such matters, provides an analysis of certain indicators of administrative and ...
Nataša Zunić Kovačević
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Off-Shoring Processes in Conditions of Taxation System Restructuring
Вестник Российского экономического университета имени Г. В. Плеханова, 2018 The article analyzes off-shoring processes in order to find new ways for developing taxation planning oriented to prevention of asset outflow beyond Russian jurisdiction due to the taxation system restructuring.
V. I. Bratcev +2 more
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Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source
Corporate income taxation in the European Union: current state perspectives [PDF]
, 2001 The paper reviews the state and recent changes in corporate income taxation in the European Union (EU) and major Organisation for Economic Cooperation and Development (OECD) countries. It also reviews coordination measures proposed and adopted in the EU
Genser, Bernd +2 more
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Impact of transparent economy on high-tech enterprises in the modern business environment of China [PDF]
Problems and Perspectives in ManagementHigh-quality information support for modern high-tech enterprises in any country is of undeniable relevance. An open, accessible, and fair, transparent economy creates an atmosphere of trust in which people easily perceive transparency, fairness, and ...
Oleksandr Nazarenko +3 more
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