Results 131 to 140 of about 7,191,064 (282)
Measurement of Value Added Tax Evasion in Selected EU Countries on the Basis of National Accounts Data [PDF]
The size of tax evasion and fraud appears to be increasing steadily in the EU. To a certain extent, the completion of Single Market has further encouraged firms’ and households’ evasive behaviour in paying value added taxes in the EU Member States ...
Rüdiger Parsche +2 more
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Australian Journal of Social Issues, EarlyView.ABSTRACT In Australia, governments fund Community Legal Centres (CLCs) as part of the legal assistance sector (LAS) to meet the ‘legal needs’ of people experiencing disadvantage who cannot afford private legal services. Persistent unmet demand for CLCs is well‐documented. As artificial intelligence (AI) is increasingly used in private legal practice to
Catherine Hastings +2 more
wiley +1 more source
Globalization and Developing Countries - A Shrinking Tax Base? [PDF]
This paper evaluates the impact of globalization on the tax bases of countries at varying stages of development. We see globalization as a process that induces countries to embrace greater trade and financial integration.
Yothin Jinjarak, Joshua Aizenman
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‘Shelter is a Dignity’: Rental Racism, Stress and Housing (In)justice
Australian Journal of Social Issues, EarlyView.ABSTRACT Australia's private rental sector is in crisis, and culturally and racially minoritised renters face compounded harms through both covert and everyday direct forms of rental racism. Drawing on five community‐based focus groups in Melbourne (n = 37), the paper explores how racism manifests across the rental pathway and how it structures the ...
Erika Martino +3 more
wiley +1 more source
Consumer Psychology Review, EarlyView.Abstract Past research suggests that people exhibit robust waste aversion. However, many consumers routinely feel that they waste not only goods but also time, money, energy, and emotion and would be hard‐pressed to imagine their lives otherwise. Why does consumer waste persist? In this paper, we first propose a definition for consumer waste.
Marissa A. Sharif, Cait Lamberton
wiley +1 more source
The Effects and Challenges of Introducing a Multiple Value-Added Tax Rate System
This study examines the effects and problems associated with the introduction of a multiple VAT rate system and explores the future direction of Korea’s value-added tax system. As social welfare expenditures and fiscal demands continue to increase due to
KOREAN SOCIETY OF TAX LAW, Junghwa Suh
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Arthritis &Rheumatology, Accepted Article.Objective A new algorithm enables the identification of patients with polymyalgia rheumatica (PMR) across healthcare sectors in Denmark. We estimated annual incidence rates from 2003 to 2024 and described the disease course, including the occurrence of late‐onset GCA and prednisolone (PDN) treatment. Methods A Danish nationwide, population‐based cohort
Agnete O Donskov +4 more
wiley +1 more source
Relevant and useful monography on VAT
Buhalterinės Apskaitos Teorija ir Praktika, 2019 Jonas Mackevičius
doaj +1 more source
Anatomical Sciences Education, EarlyView.Abstract Providing students with a way to honor human body donors during or after an anatomy course has been shown to help provide a sense of closure and comfort to students and, when present, donor families. Gestures of gratitude for donors can also emphasize humanistic values of respect, empathy, and professionalism.
Bobbie J. Leeper +14 more
wiley +1 more source