Results 41 to 50 of about 328 (156)

Relics, writing, and devotion in early medieval Chelles

Early Medieval Europe, EarlyView.
The discovery in 1983 of a collection of relics with their medieval identificatory tags in the parish church of Chelles opened new avenues for research on devotional and writing practices in this Frankish royal foundation. This is the first systematic study of the corpus of relic labels that accompanied these sacred objects, particularly of the subset ...
Ana de Oliveira Dias
wiley   +1 more source

Declaration of Tax Information in Constitutional Court Cases in the Czech Republic

Public Governance, Administration and Finances Law Review, 2019
This contribution is focused on the trend to demand various declaration of taxable persons via specific forms issued based only on the wide and vague authorisation of the Ministry of Finance of the Czech Republic.
Tomáš Sejkora
doaj   +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

General and specific models of value added tax budgetary fraud and their possible application in the context of investigative action

Belügyi Szemle
Aim: The aim of the study is to model the offence of fiscal fraud (also known as VAT fraud) committed by exploiting the operating mechanism of the value added tax (VAT/statutory VAT) introduced in Hungary (by outlining its general and specific models ...
Barna Szabó
doaj   +1 more source

TAX PREFERENCES AND THEIR INFLUENCE ON THE INVESTMENT IN UKRAINE

Фінансово-кредитна діяльність: проблеми теорії та практики, 2018
The article characterizes the relationship between capital investments and corporate income tax preferences. It determines the low potential of the benefits from the corporate tax preferences in the financial investments of economic entities.
L. M. Akimova, V. B. Reinska, О. O. Akimov, M. I. Karpa   +3 more
doaj   +1 more source

Gender Justice in the Triple Planetary Crisis: A Scoping Review

Journal of Advanced Nursing, EarlyView.
ABSTRACT Aim To identify and report how gender justice is conceptualised and discussed in contemporary health literature in relation to the Triple Planetary Crisis of climate change, pollution and biodiversity loss, with a particular focus on the experiences of women and gender‐diverse populations, and the representation of nurses and other healthcare ...
Catelyn Richards, Micah Peters, Julia Charalambous, Lila Singh‐Peterson, Lucy Osborn, Aletha Ward, Jessica LeClair, Tracy Levett‐Jones   +7 more
wiley   +1 more source

Value added tax under the simplified taxation system: consequences for business and budget

Вестник университета
The emergence of special tax regimes in the Russian tax system is directly related to the development of small and medium-sized enterprises (hereinafter referred to as SME).
N. Z. Zotykov
doaj   +1 more source

Dogmatism and Easy Knowledge: Avoiding the Dialectic?

Analytic Philosophy, EarlyView.
ABSTRACT This paper analyzes and objects to the anti‐skeptical strategy endorsed by Epistemological Dogmatism. Dogmatism is a theory of epistemic justification that holds perceptual warrant for our beliefs is immediate, based on experiential seemings. Crucially, it rejects requests for higher‐order justification or active defense of the justification ...
Guido Tana
wiley   +1 more source

Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes

Journal of Accounting Research, Volume 64, Issue 4, Page 1515-1563, September 2026.
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

Welfare‐Improving Tax Disputes

Journal of Public Economic Theory, Volume 28, Issue 4, August 2026.
ABSTRACT Tax law is often uncertain. Taxpayers and tax authorities can disagree over the tax position, eligibility for tax incentives, or sufficiency of evidence. Taxpayers can face uncertainty over sanctions when tax position is not sustained. In many jurisdictions uncertain tax position can be disputed in court.
Nigar Hashimzade
wiley   +1 more source