Results 51 to 60 of about 61,869 (306)
Firm turnover under asymmetric information: Tanzania's agro‐dealer sector
American Journal of Agricultural Economics, EarlyView.Abstract We study firm turnover (i.e., entry and exit) and its consumer implications in a market characterized by asymmetric information. Using a three‐round census of agro‐dealers in Tanzania's Morogoro Region, we document annual firm entry and exit rates of 33% and 17%, respectively.
Alix Naugler +3 more
wiley +1 more source
PROSPECTS FOR THE DEVELOPMENT OF THE PROFESSIONAL INCOME TAX IN THE RUSSIAN FEDERATION [PDF]
Legal BulletinThe 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
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 +3 more
wiley +1 more source
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 +1 more
doaj +1 more source
Farm and factory : an analysis of the distinctions between and fiscal treatment of taxpayers simultaneously carrying on farming operations and manyfacturing processes under the Income Tax Act No. 58 of 1962 [PDF]
, 2009 Includes abstract.Includes bibliographical references (leaves 70-73).The Income Tax Act No. 58 of 1962 contains favourable concessions applicable to taxpayers who derive income from the carrying on of farming operations.
Katzke, August Charles Rudolf
core +1 more source
Effect of tax penalties, tax audit, and taxpayers awareness on corporate taxpayers’ compliance moderated by compliance intentions [PDF]
, 2020 This study aims to empirically examine the impact of tax penalties, tax audits, and taxpayers’ awareness of corporate taxpayer compliance and the role of compliant intentions as the moderating variable in its correlation.
Prihatiningtias, Yeney Widya +2 more
core +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 +3 more
wiley +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 ISSUESThis 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
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