Results 41 to 50 of about 10,015 (179)

ANALYSIS OF CASH EXPENDITURE EFFECTIVENESS THROUGH THE ACCOUNTING INFORMATION SYSTEM OF PT. TELKOM INDONESIA REGIONAL DIVISION V

open access: yes, 2020
This study aims to analyze the procedures and effectiveness of cash expenditure through the accounting information system of PT. Telkom Indonesia Regional Division (Divre) V.
M. R. Ardhiani   +3 more
semanticscholar   +1 more source

Unconventional Fiscal Policies in Response to Inflation: The Iberian Exception in Portugal

open access: yesScottish Journal of Political Economy, EarlyView.
ABSTRACT The surge in Eurozone inflation in 2022 compelled European governments to implement unconventional fiscal policies. One initiative, the Iberian Exception, imposed a cap on the cost of natural gas used for electricity generation in Portugal and Spain.
Lourenço Cerdeira   +2 more
wiley   +1 more source

Pelaksanaan Pencatatan Akuntansi di PT Metropolitan Kentjana Tbk [PDF]

open access: yes, 2020
The internship was conducted at PT Metropolitan Kentjana Tbk in Accounting division. During the internship, the tasks performed were journalizing and inputting purchase transactions, cash receipts, petty cash transactions, and interest income ...
Hartadi, Paramitha
core  

RELATIONAL AMBIVALENCE AND THE CONSTRUCTION OF MASCULINITY: RE‐READING FREUD'S RAT MAN

open access: yesGerman Life and Letters, Volume 79, Issue 3, Page 337-350, July 2026.
ABSTRACT This article offers a close reading of Freud's 1909 case study ‘Bemerkungen über einen Fall von Zwangsneurose’ (‘Rat Man’). I build on Andrew Webber's observation that both psychoanalytic case studies and the literary genre of the novella use the exceptional case to confirm the norm.
Marie Kolkenbrock
wiley   +1 more source

Tax policy in the european union, A review of issues and options [PDF]

open access: yes
As economic integration within the European Union (EU) progresses, the interactions between the tax systems of the Member States are of growing importance.
Cnossen,Sijbren
core   +1 more source

The Potential for Tax Reforms in Post‐War Ukraine

open access: yesScottish Journal of Political Economy, Volume 73, Issue 3, July 2026.
ABSTRACT We analyze the major challenges for the Ukrainian tax system for the post‐war recovery of Ukraine. We identify the main areas of concern related to low compliance and high tax evasion and avoidance. Drawing on the recent economic literature and other countries' experiences, we propose realistic reforms to increase tax compliance and support ...
Anna Abate Bessomo   +2 more
wiley   +1 more source

Severity‐Based Prioritisation of Administrative Tax Non‐Compliance: A Multiclass Prediction Approach Using Financial and Governance Data

open access: yesIntelligent Systems in Accounting, Finance and Management, Volume 33, Issue 2, June 2026.
ABSTRACT Tax authorities face growing volumes of filings and payments and must manage procedural non‐compliance (e.g., late filing, late payment and the accumulation of tax arrears) with limited administrative capacity. Many existing machine learning (ML) and artificial intelligence (AI) applications in tax administration rely on binary outcomes, which
Lenka Papíková, Mário Papík
wiley   +1 more source

Pelaksanaan Accounting Service pada PT Bilna (Orami Indonesia) [PDF]

open access: yes, 2018
The internship was conducted at Bilna Firm with placement in the accounting division. During the internship, the task performed were checking the completeness of bank and xendit documents, cross check removal of other payable, check the completeness ...
Septiyani, Sri
core  

Fiscal grievance politics: wealth taxation and master‐race democracy in post‐coup Bolivia Politique des griefs fiscaux : impôt sur la fortune et démocratie de la race maîtresse en Bolivie post‐coup d’État

open access: yesJournal of the Royal Anthropological Institute, Volume 32, Issue 2, Page 412-433, June 2026.
This article analyses a new wealth tax (the IGF) in Bolivia against the backdrop of the 2019 ousting of former president Evo Morales. In doing so, it engages calls for ‘a return to politics’ in anthropology by proposing the notion of a ‘fiscal grievance politics’ as animating elite opposition to the tax in lowland Santa Cruz department. I show that the
Charles Dolph
wiley   +1 more source

Tax compliance costs: a business administration perspective [PDF]

open access: yes
The paper analyses the relationship of tax compliance costs and business strategy. Due to instruments, like information technology, simplified cash accounting or outsourcing compliance activities to tax advisers, private businesses have a set of ...
Eichfelder, Sebastian, Schorn, Michael
core  

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