Results 21 to 30 of about 47,990 (248)
This paper examines the extent to which managerial ownership plays a moderating role in the association between leverage decisions and firm value; that is, whether managerial ownership could become an effective corporate governance mechanism to ...
Ricky Karunia Lubis +5 more
doaj +1 more source
Tax Competition and Tax Revenues [PDF]
It is often feared that tax competition might lead to a "race to the bottom". The consequence of a decline of tax rates on capital income would be shrinking capital income tax revenues and difficulties for national governments to perform their usual tasks. The paper analyzes what happened to tax revenues in a lot of OECD countries.
openaire +5 more sources
Marine plastic pollution treaty: How should it look like? [PDF]
MPP, or marine plastic pollution, is a serious issue. The prisoner’s dilemma is preventing nations from acting on this issue. Therefore, nations must draft an MPP treaty in order to address this issue. Inthis paper, I contend that the optimal strategy is
Ramadhan Muhammad Rheza
doaj +1 more source
TAX LIABILITY ARRANGEMENT OF INTERNATIONAL E-COMMERCE IN INDONESIA
International e-commerce has created challenges in terms of tax liability, referred to the study by Google-Temasek-Bain revealed that the combination of e-commerce had reached USD40 billion.
Henry Dianto Pardamean Sinaga +2 more
doaj +1 more source
THE IMPACT TAX KNOWLEDGE, TAX AWARENESS, TAX MORALE TOWARD TAX COMPLIANCE BOARDING HOUSE TAX
This study aims to determine the effect of 1) tax knowledge, 2) tax awareness, 3) tax morale, 4) tax compliance. The sampling in this research was conducted by using an incidental sampling method. Methods of data collection through questionnaires that have been distributed to 100 respondents who have met the criteria.
openaire +2 more sources
How Demographics and General Economic Mood Affect Investor Risk Tolerance?
Investment decisions made "‹"‹by investors are strongly influenced by their risk tolerance. Individual risk tolerance will influence their asset allocation decision. This paper used primary data to examine the factors influencing investor risk tolerance.
Median Dwi Restana, Puput Tri Komalasari
doaj +1 more source
Tax Administration and Tax Systems [PDF]
This is a review of the so-called "Optimal tax systems" approach to the econòmic analysis of taxation. This approach acknowledges the bunch of instruments the public sector has to collect revenues, but also the multiple responses of taxpayers to them.
openaire +3 more sources
Cell wall target fragment discovery using a low‐cost, minimal fragment library
LoCoFrag100 is a fragment library made up of 100 different compounds. Similarity between the fragments is minimized and 10 different fragments are mixed into a single cocktail, which is soaked to protein crystals. These crystals are analysed by X‐ray crystallography, revealing the binding modes of the bound fragment ligands.
Kaizhou Yan +5 more
wiley +1 more source
Aging‐associated physiological and molecular alterations pose significant challenges in cancer management among India's elderly. Limited geriatric oncology expertise, financial constraints, and inadequate specialized care exacerbate disparities. Strategic expansion of insurance coverage, integration of palliative care, and infrastructural advancements ...
Nihanthy D. Sreenath +3 more
wiley +1 more source
VAT in the frame of providing management services to the subsidiary in the selected EU member states
There still exist the differences in the legal frame of VAT, its interpretation and application of the rules in practice between the EU member states. The application of VAT during providing management services to an enterprise in other EU state directly
D. Nerudová, P. David
doaj +1 more source

