Results 11 to 20 of about 145,284 (193)
Do you know to whom you pay your taxes? The case of decentralised Spain
Social Policy &Administration, Volume 57, Issue 5, Page 770-788, September 2023., 2023 Abstract Surveys show that most citizens are unable to correctly identify the taxes received or the services provided by the different levels of government. This shortcoming represents an obstacle to democratic accountability and for the efficiency gains that the theory of fiscal federalism attributes to fiscal decentralisation be effective. Exploiting
Julio López‐Laborda +2 more
wiley +1 more source
1028. SALVIA HISPANICA: Lamiaceae
Curtis's Botanical Magazine, Volume 39, Issue 2, Page 359-378, June 2022., 2022 Summary The history and application of the name chia and its scientific equivalent, Salvia hispanica, are outlined. The relationship of S. hispanica with other species known as chia is discussed including those within the genus Salvia and those without. Its native distribution and habitat are described.
John R.I. Wood +3 more
wiley +1 more source
De Excidio Patriae: civic discourse in Gildas’ Britain
Early Medieval Europe, Volume 29, Issue 2, Page 137-160, May 2021., 2021 This article explores the use of civic discourse in Gildas’ De Excidio Britonum. It argues that such language and imagery functioned within a larger dialectical argument that exhorted readers to choose virtue over vice. Gildas assigned the Britons collective moral agency by styling them citizens (cives) of a shared homeland (patria) defined by cities ...
Robert Flierman, Megan Welton
wiley +1 more source
Economic Inquiry, Volume 58, Issue 4, Page 1874-1893, October 2020., 2020 We wonder whether tax enforcement varies along the economic cycle and aim at answering that question from a positive perspective by means of survey data for the Spanish case (1994–2015). According to a fiscal capacity argument, tax enforcement might be stronger in times of crisis (counter‐cyclical), but if the tax administration prioritizes taxpayers ...
José M Durán‐Cabré +2 more
wiley +1 more source
América Latina en la Historia Económica, 2022 En este artículo se estudian las interrelaciones entre la encomienda de Guambía y la unidad de producción Belalcázar, con el fin de analizar, por una parte, la participación del tributo de encomienda –permutado por fuerza de trabajo indígena sujeta ...
Ángel L. Román
doaj +1 more source
Hacia un código tributario municipal: desafíos y oportunidades para mejorar la recaudación local.
ImpulsoEl tributo es fundamental para el funcionamiento del Estado. Con el objetivo de analizar el basamento teórico y legislativo del sistema tributario de las ordenanzas municipales y la elaboración de una propuesta normativa que los regule se realizó la ...
Jorge Luis Salazar Soplapuco +3 more
doaj +1 more source
Allpanchis, 2011 El presente estudio introductorio se centra en ver cómo la encomienda resultó siendo vital en la conformación de la inicial ciudad de San Miguel, así como en el posterior desarrollo y consolidación de la misma hasta aproximadamente 1578, año del segundo ...
Jorge Pável Elías Lequernaqué
doaj +1 more source
Sustentabilidade em Debate, 2018 “Nós somos uma espécie avançada de macacos em um planeta menor de uma estrela mediana. Mas nós conseguimos entender o Universo. E isso nos torna muito especiais.” O objetivo do cientista britânico Stephen Hawking, falecido em 14 de março de 2018, aos 76 anos, era obter a compreensão total do universo, levantando, por exemplo, questões sobre os ...
Gabriela Litre +3 more
openaire +3 more sources
AARON SWARTZ (1986 – 2013). Una vita per la cultura libera e la giustizia sociale [PDF]
, 2014 Ebook italiano di tributo ad Aaron Swartz pubblicato nel primo anniversario della sua morte (11 gennaio 2013). Curato da Bernardo Parrella e Andrea Zanni, l’ebook include la traduzione di alcuni suoi post, riflessioni e interventi, più diversi articoli ...
core +2 more sources
Anuario de Estudios AmericanosReconocidos en la historiografía tradicional como guerreros destacados que asolaban las embarcaciones ibéricas en el valle del río Paraguay a principios del siglo XVIII, los Payaguá han sido objeto de atención en términos de sus incursiones, pero la ...
Francismar Alex Lopes de Carvalho
doaj +1 more source