Results 131 to 140 of about 26,172 (307)
Accounting Perspectives, EarlyView.ABSTRACT This case challenges students to apply managerial accounting concepts in the context of the Paris 2024 Olympic Games, a large‐scale event shaped by uncertainty, complexity, and public accountability. Positioned as advisors evaluating financial and strategic decisions before the Games, students analyze sponsorship value, cost structures ...
Catherine Barrette, Michael J. Marin
wiley +1 more source
The Influence of Taxpayer Awareness, Tax Authorities Service, Taxpayer Knowledge, and Tax Penalty Toward Individual Taxpayer Compliance of Who Undertakes the Business Activity and Independent Personal Service [PDF]
, 2017 Several phenomena of cases occurred in the taxation world recently cause society and taxpayers are worried to pay tax. That condition can influence the taxpayer compliance, because taxpayers do not want the paid tax will be misused by the tax authorities
INDANTO, Medika Danang
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Decision usefulness of SME financial statements in Sri Lanka
Accounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon +2 more
wiley +1 more source
Taxpayers' Response to Tax Rate Changes: A Canadian Panel Study [PDF]
Taxpayers may respond to changes in income tax rates in several manners. One way to classify them is to distinguish between behavioural changes (changes in labour supply, changes in the weights of the different types of labour income, changes in saving ...
François Vaillancourt +2 more
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Journal of Information Systems and InformaticsEffective management of taxpayer data is crucial for enhancing compliance and optimizing regional revenue. This study addresses the limited use of data-driven taxpayer segmentation in local Samsat institutions by applying K-Means Clustering to support ...
Bimmo Fathin Tammam +4 more
doaj +1 more source
Reviewing fast or slow: A theory of summary reversal in the judicial hierarchy
American Journal of Political Science, EarlyView.Abstract Appellate courts with discretionary dockets have multiple ways to review lower courts. We develop a formal model that evaluates the trade‐offs between “full review”—which features full briefing, oral arguments, and signed opinions—versus “quick review,” where a higher court can summarily reverse a lower court. We show that having the option of
Alexander V. Hirsch +2 more
wiley +1 more source
Your rights as a taxpayer. Russian [PDF]
This archived document is maintained by the State Library of Oregon as part of the Oregon Documents Depository Program. It is for informational purposes and may not be suitable for legal purposes.Mode of access: Internet from the Oregon Government ...
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The policy adjacent: How affordable housing generates policy feedback among neighboring residents
American Journal of Political Science, EarlyView.Abstract While scholars have documented feedback effects among a policy's direct winners and losers, less is known about whether such effects can occur among the indirectly affected—“the policy adjacent.” Using 458 geocoded housing developments built between two nearly identical statewide ballot propositions funding affordable housing in California, we
Michael Hankinson +2 more
wiley +1 more source
Your rights as a taxpayer. Vietnamese [PDF]
This archived document is maintained by the State Library of Oregon as part of the Oregon Documents Depository Program. It is for informational purposes and may not be suitable for legal purposes.Mode of access: Internet from the Oregon Government ...
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Jurnal Inovasi AkuntansiTaxes are a major source of state revenue used to finance national development and improve public welfare. Motor Vehicle Tax (PKB) is a type of regional tax that contributes significantly to regional original revenue.
Ni Luh Gde Novitasari +2 more
doaj +1 more source