Results 51 to 60 of about 42,140 (316)
Typology Taxpayers in Indonesia [PDF]
, 2019 Taxpayers feel that tax is a cost that reduces their economic power and thus, taxpayers show resistance through tax evasion. Therefore, tax authorities in Indonesia need to understand the behavior of taxpayers to anticipate their involvement in tax ...
LIANSYAH, MARGARETHA +7 more
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley +1 more source
Environmental Policy and Governance, EarlyView.ABSTRACT China's environmental governance transition combines intensified vertical accountability and performance‐based management with expanding calls for public participation. However, despite growing demand for civic engagement, there remains limited understanding of how participatory environmental initiatives are structured and governed in practice.
Linjun Xie, Mengqi Shao, Gaohan Deng
wiley +1 more source
Our promise to Oregon taxpayers. Chinese
, 2022 Title from PDF caption (viewed on April 12, 2022).This archived document is maintained by the State Library of Oregon as part of the Oregon Documents Depository Program.
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Legal guarantees for tax obligations in the digital era
RUDN Journal of LawThe article examines the issues surrounding the definition of the concept and establishment of the content of specific types of legal guarantees that ensure the implementation of mechanisms for fulfilling tax obligations in the context of digitalization.
Olga I. Lyutova
doaj +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
HOW SOCIAL FACTOR DETERMINE INDIVIDUAL TAXPAYERS’ TAX COMPLIANCE BEHAVIOUR IN MALAYSIA? [PDF]
, 2020 The aim of this study is to clarify the role of social factors on individual taxpayers’ tax compliance behaviour in Malaysia. Studies with similar topics express the fact that there still exists a gap in the developing ...
Nivakan, Sritharan +2 more
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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
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 +2 more
doaj +1 more source
North Dakota Taxpayers Association Collection [PDF]
, 2012 Non-political group, formed to help solve N.D. tax problems, organized in 1931.
North Dakota Taxpayers Association Collection
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