Results 61 to 70 of about 303,295 (312)

The Influence of Taxpayer Knowledge and Taxpayer's Awareness On Land and Building Taxpayer Compliance

Acman: Accounting and Management Journal, 2022
This study investigates the effect of taxpayer knowledge and taxpayer awareness on taxpayer compliance with Land and Building Tax. The research method uses a survey approach to taxpayers in one of the sub-districts in Bandung Regency. The number of respondents who are willing to fill out the questionnaire is 100 taxpayers.
openaire   +1 more source

Licensed Commoning and the Authoritarian Commons: Governing Participation in China's Community Gardens

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

BUDGET AMENDMENT – CAUSE AND EFFECT [PDF]

Annals of the University of Petrosani: Economics, 2014
This paper analyzes both the causes and effects of budget amendment in Romania, taking into account the Fiscal Budget Responsibility Law. Reduction by 5% of the CSI payable by the employer from the 1st of October 2014 should be necessarily accompanied by
ROXANA ISPAS
doaj  

Taxation of Gratuitous Acquisition of the Ownership of Tangible Property and Property Rights in Polish and Lithuanian Tax Legislation Selected Problems

Teisė, 2019
[full article, abstract in English] The comparison of the inheritance tax legislation in Poland and Lithuania shows clearly that inheritance tax is a simple tax, with no special legal or financial complexity.
Stefan Babiarz
doaj   +1 more source

The Effect of Base-Broadening Measures on Labor Supply and Investment: Considerations for Tax Reform [PDF]

, 2015
[Excerpt] This report attempts to show how options to broaden the tax base by placing limitations on itemized deductions can potentially work against the expansionary effects of reducing marginal tax rates.
Gravelle, Jane G, Marples, Donald J
core   +1 more source

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

Gubernatorial Re‐Election Incentives, Local Investment Bias, and Pension Fund Performance

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT We investigate the impact of gubernatorial re‐election incentive and political factors on US public pension funds from 1990 to 2022. Our empirical analysis finds no significant overall relationship between gubernatorial re‐election incentives and local bias in the full sample.
Hongxian Zhang, Liang Guo, Jun (Maggie) Hao, Yu (Steve) Liu   +3 more
wiley   +1 more source

Toward a Framework for Understanding Localization in Its Institutional Context: A Systems Perspective for Incorporating Local Values

Public Administration and Development, EarlyView.
ABSTRACT This paper explores how we might integrate local traditional values into a systems approach for analyzing and maximizing localization in the context of foreign aid. The paper situates localization and its operationalization in the older and broader literature on the political economy of foreign aid.
Jennifer M. Brinkerhoff
wiley   +1 more source

Financial and Economic Support for the Activity and Publication Openness of Workers in the Scientific Sphere: Management Doctrine [PDF]

Problemi Ekonomiki, 2017
The aim of the article is both in the system identification of the financial and economic features of supporting the scientific sphere and in the development of a management doctrine to increase the efficiency of activity of scientific workers in the ...
Karpinsky Borys A.
doaj  

Rethinking Public Administration Reform: Institutional Layering of Bureaucratic, Managerial and Community Logics Over Time in Nigeria's Tax Administration

Public Administration and Development, EarlyView.
ABSTRACT The reform of public institutions has attracted sustained attention in both scholarship and policymaking. Increasingly, however, there is growing recognition that reforms are rarely implemented in an institutional vacuum. Instead, new reforms are layered onto existing arrangements, producing hybrid institutional landscapes shaped by prior ...
Edidiong Bassey
wiley   +1 more source