Results 161 to 170 of about 364,236 (359)

TAX AUDIT OF CALCULATIONS FOR TAXES, FEES, AND MANDATORY PAYMENTS

open access: yesInternational scientific journal "Internauka". Series: "Economic Sciences", 2023
Viktoriia Nehodenko   +2 more
openaire   +1 more source

Gubernatorial Re‐Election Incentives, Local Investment Bias, and Pension Fund Performance

open access: yesJournal of Corporate Accounting &Finance, EarlyView.
ABSTRACT We investigate the impact of gubernatorial re‐election incentive and political factors on US public pension funds from 1990 to 2022. Our empirical analysis finds no significant overall relationship between gubernatorial re‐election incentives and local bias in the full sample.
Hongxian Zhang   +3 more
wiley   +1 more source

Fiscal federalism : dimensions of tax reform in developing countries [PDF]

open access: yes
The authors propose four economic principles for use in deciding taxing responsibilities for various levels of government. These are: 1) efficiency of the internal common market - for efficiency in internal common market, taxes on mobile factors and ...
Boadway, Robin   +2 more
core  

When Does Top Management Team Diversity Matter in Large Organizations?

open access: yesJournal of Organizational Behavior, EarlyView.
ABSTRACT Top management teams (TMTs) drive strategic leadership, but there is little clarity on when the composition of these upper echelons most impacts organization performance. Drawing from the categorization‐elaboration model, we study an 18‐year sample of approximately 4500 organizations and over 32 000 executives and find a positive relationship ...
Frances Fabian   +2 more
wiley   +1 more source

THE MAIN METHODICAL ELEMENTS OF DATA REPORTING PREPARATION PROCESS ON ENVIRONMENTALLY RELATED TAXES IN LIGHT OF THE NEW EUROPEAN UNION LEGAL FRAMEWORK

open access: yesActa Universitatis Lodziensis. Folia Oeconomica, 2015
The paper covers methodical problems with the process of preparation of reporting data referring to environmentally related taxes being in force in Poland.
Piotr Paweł Małecki
doaj  

One Hundred Years of the German Soil Science Society (DBG) 1926–2026: Origins, Facts, and Background of an Eventful History

open access: yesJournal of Plant Nutrition and Soil Science, EarlyView.
ABSTRACT On its 100th anniversary in 2026, the German Soil Science Society (DBG) is looking back not only on an eventful history with traditions and impressive achievements but also with painful interruptions and ruptures. One curious fact is that the DBG was initially founded as the national section of the International Soil Science Society (ISSS ...
Karl‐Heinz Feger
wiley   +1 more source

Ontario’s Green Energy “Fee”: The Trouble with Taxation through Regulation [PDF]

open access: yes
Canadian provincial governments have broad authority to impose direct taxes by passing enabling legislation in their respective legislatures. Governments may also use regulation to set fees, for example, to recover the cost of services they provide, but ...
Benjamin Alarie, Finn Poschmann
core  

Coping Practices of Small‐ and Medium‐Sized Enterprises Facing Power Asymmetry in Digital Platform Business

open access: yesStrategic Change, EarlyView.
ABSTRACT Digital platform (DP) enterprises have risen to the top of the global economy by inverting traditional business models. They earn money through matchmaking, transaction facilitation, and efficient orchestration of other stakeholders' resources.
Lukas R. G. Fitz, Jochen Scheeg
wiley   +1 more source

The Tobacco Deal [PDF]

open access: yes
[Forthcoming in Brookings Papers on Economic Activity] We analyse the major economic issues raised by the 1997 Tobacco Resolution and the ensuing proposed legislation that were intended to settle tobacco litigation in the United States.
Jeremy Bulow, Paul Klemperer
core  

Improving Affordability and Accessibility for Socially‐Beneficial Services via Government Incentives

open access: yesNaval Research Logistics (NRL), EarlyView.
ABSTRACT Many socially‐beneficial services, like dental care, suffer from a dual challenge: Low affordability for citizens and long waiting times due to insufficient provider capacity. We model a government's problem of designing subsidy policies to address this issue.
Xiaoyan Zhao, Venus Lo, Stephen Shum
wiley   +1 more source

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