Results 21 to 30 of about 188,770 (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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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
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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
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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
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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
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Tax Competition and Tax Revenues [PDF]
Intereconomics, 2006 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
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
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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.
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Marine plastic pollution treaty: How should it look like? [PDF]
E3S Web of ConferencesMPP, 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
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A PROPOSED FRAMEWORK FOR MEASURING IMPACT OF APPLYING GOVERNANCE RULES ON ENVIRONMENTAL BURDENS DISCLOSURE AND THEIR REFLECTION ON DETERMINING THE TAX RELIEF [PDF]
Journal of Environmental Science, 2017 The study also examined the concept of the tax base, the tax bases, the characteristics of the tax system, the interrelationship between the rules of governance and disclosure, and the reflection of this on the identification of the tax base.
T. A. T. A. +2 more
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