Results 61 to 70 of about 1,963 (203)

Decision usefulness of SME financial statements in Sri Lanka

Accounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.
Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon, Umesh Sharma, Grant Samkin   +2 more
wiley   +1 more source

Early insights from a national scheme providing vaping devices for smoking cessation: A preliminary evaluation to inform future return‐on‐investment modelling in England

Addiction, EarlyView.
Abstract Background and aims Swap to Stop is a government scheme to promote smoking cessation. Local authorities in England were given e‐cigarette (vape) starter kits to provide alongside behavioural support in a wide range of settings. This study evaluated (i) scheme uptake by region of England, (ii) proposed delivery settings and the type and length ...
Esther Moore, Duncan Gillespie, Erikas Simonavičius, Leonie Brose   +3 more
wiley   +1 more source

The Effects of External Macroeconomic Shocks and Uncertainty on Bangladesh's Fiscal Sustainability

Asian-Pacific Economic Literature, EarlyView.
ABSTRACT In recent years, Bangladesh has adopted a deficit‐biased fiscal policy, supported by robust GDP growth and relatively low interest rates, capitalizing on its access to concessional financing. However, Bangladesh's graduation to lower‐middle‐income status and its gradual integration into the global economy have exposed the country to external ...
Mohammad Mahabub Alam
wiley   +1 more source

Catheterisation after urethral lengthening in transgender/gender‐diverse individuals: a randomised controlled trial (Safe Access for Bladder Entry in Transgender Men Following Penile Reconstruction [SAFE])

BJU International, EarlyView.
Objective To conduct a randomised controlled trial (RCT) to assess the efficacy of the Urethrotech urethral catheterisation device (UCD®; Urethrotech Ltd., Kingston Upon Thames, Surrey, UK) catheter compared to a standard Foley catheter for catheterisation in post‐phalloplasty transgender and gender diverse (TGD) individuals following urethral ...
Anastasia Frost, Andrea Gobbo, Nim Christopher, David Ralph, Wai Gin Lee   +4 more
wiley   +1 more source

With the Rise of Right‐Wing Governments, Why a One‐Time “50% Health Tax” Will Be a Hard Sell and How It Could Be Implemented

Community Dentistry and Oral Epidemiology, EarlyView.
ABSTRACT Recent calls from the World Health Organization (WHO) to globally impose a one‐time tax, labelled as “Health tax”, on tobacco, alcohol and sugar sweetened beverages (SSBs) aim to achieve a 50% retail price increase to reduce consumption and improve health outcomes.
Hazem Abbas, Maha El Tantawi, Manami Hoshi‐Harada, Kenji Takeuchi, Ken Osaka, Carol C. Guarnizo‐Herreño, Marco A. Peres   +6 more
wiley   +1 more source

ACCOUNTING FOR VALUE ADDED TAX (VAT)

International Journal of Legal Studies ( IJOLS )
In the operations of economic entities, both accounting and tax law regulations are applied. There is a defined relationship between these two sets of regulations. In the literature, the focus is most often on the relationship between accounting regulations and income tax laws.
openaire   +1 more source

Concurrent uncertainties and investments: Offset effect of Brexit and COVID‐19 on SME growth

European Management Review, EarlyView.
Abstract This study investigates the impact of uncertainty driven by dual crises, regulatory/institutional uncertainty (illustrated by Brexit) and market/operational uncertainty (illustrated by the COVID‐19 pandemic), on the growth trajectories of SMEs. Using Real Options Theory as a guiding framework, hypotheses are developed to examine how investment
Karolis Matikonis, Byron Graham
wiley   +1 more source

Understanding Value Added Tax (VAT) in Indonesia

This poster explains the concept of Value Added Tax (VAT) in Indonesia, including its definition, legal basis, VAT objects and subjects, tax rates, input and output tax, calculation examples, and the importance of VAT in supporting public services and national economic development.
Revieola Rahma Vidya, Ratna Septiyanti, Mega Metalia   +2 more
openaire   +1 more source

Unprincipled Principals in the Accountability Chain: Autonomy and Political Control Within Tax Administration in a Developing Country Context

Financial Accountability &Management, EarlyView.
ABSTRACT SDG 16 emphasizes the need for accountable institutions, often based on the assumption that public officials are accountable to politicians, who in turn are accountable to citizens. However, in many developing countries, neopatrimonial governance can weaken this accountability chain, as politicians themselves may act as “unprincipled ...
Edidiong Bassey, Emer Mulligan
wiley   +1 more source

REVERSE CHARGE REDUCES THE VALUE ADDED TAX DEFICIT [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
Tax evasion is the evasion of taxpayers from paying taxes and duties by declaring obligations that are lower than the actual ones. In the field of value added tax, tax evasion is the highest.
CIUMAG MARIN, CIUMAG ANCA
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