Results 21 to 30 of about 258,066 (316)
Externality-correcting taxes and regulation [PDF]
, 2009 Much of the literature on externalities has considered taxes and direct regulation as alternative policy instruments. Both instruments may in practice be imperfect, reflecting informational deficiencies and other limitations.
Christiansen, Vidar +5 more
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An investigation into waste taxes and charges [PDF]
, 2004 This paper reviews the potential for problems regarding public acceptability of environmental taxes with: a review of waste charges literature; a review of the literature on environmental attitudes; and a case study - the municipal waste charge protests ...
Dunne, Louise
core +1 more source
The evaluation of new methodological approaches to lease reporting on the side of lessor
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013 Since 2002 the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) has begun significantly cooperate in the development of standards based on the same principles.
Hana Bohušová, Patrik Svoboda
doaj +1 more source
Is the property tax a capital tax?
Public Finance Review, 2022 Abstract Property tax is generally told as an “efficient” tax, fully capitalised into property values. However, it can become a direct tax on capital, with distorsive effects, when it is applied to business capital. Empirical literature still debates on the nature of business capital which creates distortions, the more or the less fixed, with ...
openaire +1 more source
Analysis of Tax Understanding, Tax System, and Tax Sanctions on Tax Evasion
East Asian Journal of Multidisciplinary Research, 2023 The purpose of this study is to examine the effect of understanding taxation, the tax system, and tax sanctions on tax evasion among taxpayers registered at KPP Pratama Cikarang Selatan. The research data was obtained by distributing questionnaires using the random sampling method.
Ahmad Bukhori Muslim +2 more
openaire +1 more source
Data & PolicyIndonesia’s Tax Court faces a rapidly growing caseload and limited judicial capacity, leading to prolonged dispute resolution and eroding public trust.
Bagas Dwi Suryo Wibowo +3 more
doaj +1 more source
Significant Aspects of the National Mergers in the Czech Republic
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2018 The paper deals with issues of national mergers carried out in the year 2015 and 2016. The development of the mergers is characterized by the fact that it is a multidisciplinary areas (tax, accounting and legal), in practice the most widespread method is
Veronika Langová +2 more
doaj +1 more source
Tax Administration and Tax Systems [PDF]
SSRN Electronic Journal, 2015 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
ENVIRONMENTAL ASSESSMENT AND ECONOMIC STATUS OF THE TAX SYSTEM AND ITS IMPACT ON UNEMPLOYMENT IN EGYPT [PDF]
Journal of Environmental Science, 2018 The research aims at studying the unemployment and the reasons leading to its emergence in Egypt and its impact on the environment, society and economy. Unemployment is considered a disorder in the environmental system.
Sayed Y. M +2 more
doaj +1 more source
Cogent Business & ManagementThis 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