Results 61 to 70 of about 26,172 (307)
Green swans and blue skies: Climate change and insolvency risk for financial institutions
International Insolvency Review, EarlyView.Abstract This lecture in honour of the late Gabriel Moss QC and Ian Fletcher QC examines the challenge of climate‐related financial risk. Prudential regulators and central banks recognize that the systemic nature of climate‐related financial risk makes it an emerging vulnerability relevant to cross‐border insolvency resolution.
Janis Sarra
wiley +1 more source
Self assessment: revenue authorities v. taxpayers: a state of conflict? [PDF]
, 1999 THE purpose of this article is to examine the change in our tax system to self assessment, discussing whether it moves us closer to an “ideal” tax system thereby reducing conflict in the relationship between taxpayer and ...
Teviotdale, Wilma, Thompson, Susan
core
Temporary VAT Reduction in Vietnam: Consumer Behavior Analysis
International Studies of Economics, EarlyView.ABSTRACT This study investigates the impact of temporary VAT rate changes on consumer behavior in Vietnam, particularly concerning the VAT reduction implemented during 2023–2024. The research analyzes annual survey data and household expenditure reports to assess changes in consumer spending on durable goods during the first half of 2024 (2024 H1 ...
Hang Thi Thu Trinh
wiley +1 more source
International Tax Planning: The Concept of Place of Effective Management [PDF]
, 2014 This dissertation will study certain aspects of the South African Income Tax Act2 such as residence-based concepts, with specific reference to place of effective management, which brings a taxpayer within the ambit of the South African Tax Law.
Goosen, Chantelle
core
Indonesian Interdisciplinary Journal of Sharia EconomicsThis study aims to examine the effect of Taxpayer Awareness and the Effectiveness of Tax Services on Taxpayer Compliance in Sukabumi Regency. This research employs a quantitative approach using primary data collected through structured questionnaires ...
Tiara Nurul Hikmah +1 more
doaj +1 more source
, 2020 Funding organisations controlled by Indigenous Australians and dedicated to serving them, in the name of ‘self-determination’, has created risks both for governments (who must satisfy the public that ‘taxpayers’ money’ is being well spent) and Indigenous leaders (who must not only meet service expectations of Indigenous Australians but also acquit ...
Curchin, Katherine, Rowse, Tim (R14027)
openaire +3 more sources
Journal of International Development, EarlyView.ABSTRACT This study examines why some evaluation agencies and departments of bilateral aid donors report more unintended effects than others. It does so by analysing Belgian, Dutch and German evaluation practices. Using a comparative political economy approach, it evaluates the rigour and independence vis‐à‐vis implementers of their systems.
Dirk‐Jan Koch +2 more
wiley +1 more source
The Effect of Religiosity and Tax Socialization on Taxpayer Compliance With Taxpayer Awareness as an Intervening Variable [PDF]
, 2022 This study aims to determine the effect of religiosity and taxpayer awareness on Taxpayer Compliance With Taxpayer awareness as an intervening variable.
Agustina, Fitri
core +3 more sources
Jurnal Akademi AkuntansiPurpose: This study aims to analyze the effect of the e-Filling system, self-assessment system, and understanding of taxpayers on WPOP compliance by requiring taxpayer awareness as an intervening variable.
Siska Dwi Nurjayanti, Umaimah
doaj +1 more source
FENOMENOLOGI PRAKTIK TAX PLANNING PADA WAJIB PAJAK BADAN
El Muhasaba: Jurnal Akuntansi, 2014 Title: [The Phenomenology of Tax Planning Practice by Corporate Taxpayer] This study aims to reveal the meaning of the tax planning practice undertaken by the taxpayer.
Nurul Farida +2 more
doaj +1 more source