Results 11 to 20 of about 766 (72)
Do tax policies discriminate against female traders? A gender framework to study informal marketplaces in Nigeria. [PDF]
Poverty Public Policy, 2022 Abstract Scholars have long debated formalizing the informal sector through taxation, but how do these processes affect gender inequalities? Our study in Nigerian markets contributes a gender framework to the equitable taxation literature on formalization.
Akpan I, Cascant-Sempere MJ.
europepmc +2 more sources
Assessing place‐based identities in the early Middle Ages: a proposal for post‐Roman Iberia
Early Medieval Europe, Volume 31, Issue 1, Page 23-50, February 2023., 2023 Sociological models of place‐based identity can be used to better understand the social dynamics of local communities and how they interact with their surroundings. This paper explores how these theoretical models of belonging to a place, in tandem with communal cognitive maps, can be applied to post‐Roman contexts, taking the Iberian Peninsula in the ...
Javier Martínez Jiménez +1 more
wiley +1 more source
Implementation challenges for seafarers’ social security protection: The case of the European Union
International Social Security Review, Volume 73, Issue 4, Page 3-24, October/December 2020., 2020 Abstract In a world of competing flag States and short‐term employment, enjoying the benefits provided by a social security system is a difficult, if not impossible, task for many seafarers. The Maritime Labour Convention, 2006, has abandoned the flag State principle in favour of the residence principle for that reason.
Laura Carballo Piñeiro
wiley +1 more source
International Social Security Review, Volume 73, Issue 3, Page 13-32, July/September 2020., 2020 Abstract Social protection and revenue collection are often regarded as potential drivers of social cohesion. The article joins this debate, providing three main contributions. First, we carefully discuss the concept of social cohesion and endorse one specific definition.
Francesco Burchi +2 more
wiley +1 more source
LA TRIBUTACIÓN AMBIENTAL. NECESIDAD DE UNA TRIBUTACIÓN ESPECÍFICA SOBRE LA EMISIÓN DE VERTIDOS A LAS AGUAS MARÍTIMAS EN ESPAÑA (1) [PDF]
Crónica Tributaria, 2008 Los hábitos de consumo y el modelo de producción actual son causantes del progresivo deterioro del medioambiente. El diseño de un tributo ambiental entraña dificultades para el legislador tributario.
Gloria Alarcón García
doaj
Cultivo de soja, contabilidad y tributación
Escritos Contables y de Administración, 2015 La soja es actualmente el cultivo extensivo más importante de la Argentina. Durante su ciclo, está expuesta a una serie de factores cuya incidencia sobre el rendimiento depende de la etapa de desarrollo en la que se encuentra.
Silvina Marcolini +4 more
doaj +1 more source
Public enterprise pricing as redistributive policy
Policy Studies Journal, Volume 53, Issue 2, Page 365-387, May 2025.Abstract This paper analyzes public enterprise pricing as a form of redistributive politics. Beyond regulation and public goods, governments provide goods and services on a fee‐for‐service basis. Governments recover all or part of the costs of these services through user charges.
David Switzer, Manuel P. Teodoro
wiley +1 more source
La tributación digital como apoyo a la gestión empresarial
Escritos Contables y de AdministraciónLa tercera década del siglo XXI empieza por ser exigente desde la ciencia, la tecnología y la innovación con factor de impacto en lo económico, social, político y legal.
Yomaira Tatiana Poggio Víctor
doaj +1 more source
Boletín de la Asociación Internacional de Derecho Cooperativo, 2016 Este artículo parte de un examen de algunos elementos generales en torno al régimen de tributación de las cooperativas para, seguidamente, centrarse en la regulación legal de la tributación en Cuba, con especial referencia al tratamiento del sector ...
Orestes Rodríguez Musa +2 more
doaj +1 more source
LA TRIBUTACIÓN DE LAS ACTIVIDADES DE RIESGO TECNOLÓGICO EN ESPAÑA [PDF]
Crónica Tributaria, 2016 La tributación del riesgo, materializada hoy día, al margen del Gravamen catalán, que constituye un verso suelto, en un puñado de medidas jurídico-tributarias insertas en tributos ambientales, presenta aptitudes de articulación técnica para configurarse ...
Cristóbal J. Borrero Moro
doaj +2 more sources