Results 51 to 60 of about 59,847 (300)

The taxpayer’s right to electronic communication with the tax authorities

IDP, 2016
Under Spanish legislation, Law 11/2007, of 22nd June, on citizens’ electronic access to public services, establishes their relationship with the government through electronic means as a citizens’ right and as a correlative duty for the public authorities
Rafael Oliver
doaj   +1 more source

Public Attitudes Toward Compassionate Release of Older People From Prison: Findings From a National Survey in Australia

Australian Journal of Social Issues, EarlyView.
ABSTRACT The rapid increase in older people in prison populations worldwide is generating significant health, cost, and human rights pressures on custodial systems. Compassionate release for older, frail inmates is a potentially effective response, yet little is known about public support for this approach.
Ye In (Jane) Hwang, Natasha Ginnivan, Amanuel Kidane Hagos, Tony Butler   +3 more
wiley   +1 more source

PROSPECTS FOR THE DEVELOPMENT OF THE PROFESSIONAL INCOME TAX IN THE RUSSIAN FEDERATION [PDF]

Legal Bulletin
The relevance of the study lies in the fact that one of the most discussed and interesting topics in the tax sphere is a new special t ax regime - the t ax on professional income, which was introduced in the territory of the Russian Federation as an ...
BURDAKOVA M.A.
doaj   +1 more source

Administration of capital gains tax for individual and small business taxpayers [PDF]

, 2015
This audit assessed the effectiveness of the Australian Taxation Office’s administration of capital gains tax for individual and small business taxpayers. To form a conclusion against this objective, the ANAO adopted the following high-level criteria:
Australian National Audit Office
core  

DEVELOPMENT AND STRENGTHENING THE INSTITUTE OF TAX CONSULTANTS IN THE TAX SYSTEM OF UKRAINE

Green, Blue and Digital Economy Journal, 2022
The purpose of this article is to formulate the main prerequisites and economic consequences of strengthening the institute of tax consultants in the tax system of Ukraine, to substantiate the importance of tax counseling as a separate profes-sion, as ...
Nataliia Holovchenko, Oleksand Holovchenko   +1 more
doaj   +1 more source

Influence Quality of Service, Taxpayer Knowledge and Taxpayer Awareness Towards Taxpayer Compliance

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES
This study examines the factors influencing tax compliance among small and medium-sized enterprises (MSMEs) in West Jakarta. The research analyzes three key factors: quality of tax services, taxpayer knowledge, and taxpayer awareness. Using a quantitative approach, primary data was collected through online questionnaires distributed via Google Forms to
Helmi Faisal Kholagi, Nurul Hidayah
openaire   +1 more source

Greening the Bottom Line: Public Funding for Circular Economy Initiatives and Financial Stability

Business Strategy and the Environment, EarlyView.
ABSTRACT Public funding for circular economy (CE) initiatives plays a crucial role in shaping corporate financial performance, yet its effects remain underexplored. Grounded in the resource‐based view (RBV) of the firm, this study investigates the financial impact of CE funding on private firms, using Portugal as a case study. It analyses the financial
Rui Cruz, Marisa R. Ferreira, Carina Silva, María Isabel Sánchez‐Hernández   +3 more
wiley   +1 more source

National and International Fiscal Regulations on Value Added Tax (II)

CECCAR Business Review, 2020
This paper aims to analyze national and international tax regulation on VAT. The reason why we chose this topic is the fact that in recent years the legislative changes on VAT have seen numerous updates on the Romanian economic market, which leads us to ...
George-Adrian STANCIU
doaj   +1 more source

Impact Risk in Impact Investing: A Systematic Review of Impact Risk Drivers and Governance Responses and an Integrative Framework

Business Strategy and the Environment, EarlyView.
ABSTRACT This study systematically reviews impact risk in impact investing to identify its dimensions, drivers, governance responses, and interrelationships. Drawing on a qualitative thematic analysis of 56 articles published between 2011 and 2025, the review integrates previously fragmented research on impact‐related risks.
Syrus M. Islam, Claire Cui
wiley   +1 more source

ON THE EXPEDIENCY OF GRANTING TAX EXEMPTIONS IN THE SPHERE OF SETTLEMENTS IMPROVEMENT [PDF]

Baltic Journal of Economic Studies, 2018
The purpose of the paper is to investigate the procedure of provision of economic incentives in the sphere of settlements improvement in the context of elements of development, in particular, the provision of tax privileges. Methodology.
Olena Syniavska, Olga Pokataіeva, Pavlo Pokataіev   +2 more
doaj   +1 more source