Results 171 to 180 of about 247,863 (382)
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
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
How budget trade‐offs undermine electoral incentives to build public housing
American Journal of Political Science, EarlyView.Abstract Housing shortages and rising rents have increased demands for affordable housing. In this paper, we examine whether electoral constraints can undermine local politicians' incentives to build public housing. Empirically, we draw on the full‐count census of all housing built in Germany, data on 19,685 local elections between 1989 and 2011, and ...
Hanno Hilbig, Andreas Wiedemann
wiley +1 more source
Analysis of E-SPT and E-filing utilization on taxpayer compliance: A multiple regression approach
Al-JabarBackground: Statistical data from Lampung Province indicate a steady annual increase in the number of taxpayers utilizing e-SPT (electronic tax return) and e-filing, particularly from 2019 to 2022.
Achi Rinaldi +2 more
doaj +1 more source
Alienation, equality, and multifaith establishment
American Journal of Political Science, EarlyView.Abstract Religious establishment today often takes a multifaith form, whereby multiple religions are supported in different ways and to different degrees. In order to contribute to the development of a normative framework for assessing practices and regimes of multifaith establishment, this article recommends the concept of “social alienation ...
Andrew Shorten
wiley +1 more source
The biggest vested interest of all: how government lobbies to restrict individual rights and freedom [PDF]
The Federal Treasurer Wayne Swan wrote in The Monthly in March 2012 that : Australia’s fair go is today under threat from a new source."To be blunt, the rising power of vested interests is undermining our equality and threatening our democracy."But not ...
Chris Berg
core
The Wal-Mart Tax: A Review of Studies Examining Employers\u27 Health Care Cost-Shifting [PDF]
, 2005 [Excerpt] As job-based health coverage declines and employers shift ever-growing health costs onto employees, workers increasingly must turn to taxpayer-funded programs like Medicaid to get health care for themselves and their families.
AFL-CIO
core +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
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
An examination of tax-deductible donations made by Australian taxpayers in 2019-20 : ACPNS Working Paper no. 75 [PDF]
, 2022 Myles McGregor‐Lowndes +2 more
openalex +1 more source