Results 61 to 70 of about 6,996 (257)

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

VAT FRAUD PREVENTION [PDF]

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2017
Making a clear distinction between tax fraud and activities related to the so called tax optimisation, appears to be most relevant in the fight against fiscal offences.
Beata Hoza, Michał Wójcicki
doaj   +1 more source

Towards SDG‐Aligned Carbon Neutrality in EU Countries: How Energy Policy, Energy R&D Budget, and Sustainable Growth Shape the Transition?

Sustainable Development, EarlyView.
ABSTRACT This paper presents a comprehensive policy framework for achieving Sustainable Development Goals 7 and 9 and evaluates the EU's carbon neutrality target for 2050. In this context, the effects of renewable energy consumption, energy R&D budget, energy taxes, and economic growth on the carbon footprint are examined for nine selected EU countries
Oguzhan Bozatli, Azad Erdem, Mucahit Aydin, Cisem Bektur   +3 more
wiley   +1 more source

Pengaruh Tax Avoidance Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Moderasi Kenaikan PPN

Value: Jurnal Manajemen dan Akuntansi
The financial performance of mining companies in Indonesia has shown signs of pressure, resulting in a decline in corporate profits. This indicates a high selling expense burden, which is likely attributable to the increase in Value Added Tax (VAT).This ...
Hary Mulyanto, Wukuf Dilvan Rafa, Muhammad Fahmi   +2 more
doaj   +1 more source

VAT COLLECTION TO COLLECTION: ADVANTAGES AND DISADVANTAGES [PDF]

Annals of the University of Petrosani: Economics, 2012
This paper presents the major changes in the payment system of value added tax (VAT). Through the Government Ordinance no. 15/2012 amending and supplementing Law no.
ROXANA ISPAS
doaj  

National Policy Coherence Counts for Reducing Inequality in Global Climate and Development Agendas

Sustainable Development, EarlyView.
ABSTRACT International institutions promote policy coherence as crucial to the effective and fair implementation of global sustainability agendas, though the evidence for its benefits is slim. We present here the first systematic cross‐country dataset on the consequences of national government efforts to promote policy coherence for vulnerable groups ...
Katherine Browne, Adis Dzebo, Zoha Shawoo, Mario Cardenas, Pierrick Chalaye, Alexia Faus Onbargi, Cassilde Muhoza, Patricia Nicdao, Nokwethaba Makhanya, Navam Niles, Priyatma Singh   +10 more
wiley   +1 more source

The Role of Fintech and the Shadow Economy in Advancing Sustainable Development Across G7 Countries: Evidence From MMQR Analysis

Sustainable Development, EarlyView.
ABSTRACT Achieving sustainable development requires balancing economic growth with environmental conservation, but the relationship between informal economic activities and emerging financial technologies in boosting green growth (GG) is not well understood.
Muhammad Salah Uddin, Rashed Jahangir, Mamunur Rashid, Muhammad Hassan Abbas, Md. Al Amin   +4 more
wiley   +1 more source

Awareness–Action and Policy Acceptability in Mitigating Greenhouse Gas Emissions: Key Stakeholders in Germany's Cattle Dairy and Meat Chains

Australian Journal of Agricultural and Resource Economics, EarlyView.
ABSTRACT This paper presents a systematic literature review and targeted searches to define a synthesis framework mapping the awareness–action gap, progression along the awareness–action continuum and policy acceptability in greenhouse gas (GHG) emissions mitigation among key stakeholders in Germany's cattle dairy and meat chains.
Karen Arcia, Livia Cerini, Stephan von Cramon‐Taubadel   +2 more
wiley   +1 more source

‘Whitby Woman’, ‘Waitrose Woman’: Gender and Voting Behaviour at the 2024 UK General Election

The Political Quarterly, Volume 96, Issue 1, Page 74-82, January/March 2025.
Abstract Women were identified as key targets in the 2024 British general election. There was much speculation as to whether ‘Whitby’ or ‘Waitrose’ women would swing the result for Labour. This interest in women voters stemmed, at least partially, from the fact that the 2017 and 2019 British general elections were the first where a modern gender gap—a ...
Rosie Campbell, Ceri Fowler, Anna Sanders, Rosalind Shorrocks   +3 more
wiley   +1 more source

Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes

Journal of Accounting Research, EarlyView.
ABSTRACT Effective policymakers must balance the demands of formulating a corporate tax system that raises revenue and spurs economic activity (e.g., investment) while promoting a “level playing field” across firms. Balancing these tradeoffs has likely caused tax systems to become more complex over time, increasing firms’ difficulty in understanding ...
HARALD AMBERGER, JOHN GALLEMORE, JARON WILDE   +2 more
wiley   +1 more source