Results 21 to 30 of about 1,054 (233)

Pīshkesh (Gift) and Its Functions within the Safavid Fiscal Structure [PDF]

open access: yesتحقیقات تاریخ اقتصادی ایران
Introduction:Pīshkesh, a traditional structure in Iran, was also prevalent during the Safavid period. Influenced by the cultural changes of Perso-Turkish patterns in post-Islamic Iran, this tradition emerged as a tax with various functions.
Farzad Khoshab   +2 more
doaj   +1 more source

The Application of Invitation to Explanation in Turkish Tax System: Scope, Aims, and Assessments

open access: yesInternational Journal of Tax Economics and Management, 2019
In this article, definition, aims, conditions and scope of invitation to explanation bringing as a new application and as an administrative solution way of tax disputes to Turkish tax legislation by reorganizing within the scope of 370th abrogated article of Turkish Tax Procedural Act have been explained; predetermination and conditions, explanation ...
Fatih Saracoglu   +2 more
openaire   +1 more source

Redistributive land reforms, agricultural productivity, and structural change: New cross‐national evidence

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra   +3 more
wiley   +1 more source

The Insistence of Blackness and the Persistence of Antiblackness in Ireland

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This paper positions Ireland as a critical site for examining the insistence of blackness and an antiblackness created and sustained through Irish ethnonationalist imaginaries and exclusionary processes. Drawing on connected sociologies and Irish Black Studies, this enquiry argues that antiblackness in Ireland operates as a generational force,
Philomena Mullen
wiley   +1 more source

Legal status of the Roma in the Princedom of Serbia [PDF]

open access: yesPravni Zapisi, 2016
In the Ottoman province of Serbia (initially the Belgrade Pashalik), the Roma had the same legal status as elsewhere in the Empire: they paid a special, Gypsy poll tax (Gypsy cizye; in Serbian: ciganski harač) and were subject to the personal ...
Janković Ivan
doaj  

Family Dispute Resolution in Australia: The Under‐Servicing of Indigenous, Migrant and Refugee Families Experiencing Family Violence

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Improving access to legal services for Indigenous, migrant and refugee women is critical to addressing family violence. In this context, Family Dispute Resolution (FDR) has long been discussed as a solution for separating families. This paper presents key findings of a research evaluation of an Australian Government $8.37 million pilot project
Siobhan McDonnell, Alyson Wright
wiley   +1 more source

Barriers and Enablers of Circular Economy in Electrical and Electronic Equipment: A Systematic Literature Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Rapid technological change, shorter lifecycles and rising demand for electrical and electronic equipment (EEE) are increasing waste electrical and electronic equipment (WEEE) and emphasise the need for a circular economy. This paper identifies barriers and enablers of the circular transition in EEE and outlines interventions.
Aya Abdelmeguid, Lucia Corsini
wiley   +1 more source

Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana   +3 more
wiley   +1 more source

Taxation of Wage Incomes in Terms of Tax Justice in Turkey

open access: yesInternational Journal of Public Finance, 2017
While wage income is taxed in the Turkish tax system, it is observed that some taxpayer groups have been taxed in different procedures and thus a number of practices have been observed that have damaged the tax justice. Since the wage income is generally
Hakan BAY, Ahmet İNNECİ
doaj  

Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi   +3 more
wiley   +1 more source

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