Results 111 to 120 of about 197,549 (296)
THE AUTOMATED PAYMENT TRANSACTION (APT) TAX: A proposal to the President's Advisory Panel on Federal Tax Reform [PDF]
I propose the replacement of our current system of individual and corporate income, sales, excise, capital gains, import and export duties, gift and estate taxes with a single comprehensive “revenue neutral” Automated Payment Transaction (APT) tax.
Edgar L. Feige
core
Focusing on the Few: the Role of Large Taxpayer Units in the Revenue Strategies of Developing Countries [PDF]
, 2004 Part I of this paper first reviews the spread of LTUs, and briefly describes the experience of LTUs in a few selected countries. This section takes up the question of the LTU as an enclave administrative reform versus semi-autonomous revenue agencies and
William McCarten
core
Business Strategy and the Environment, EarlyView.ABSTRACT Global net‐zero ambitions require transformative strategies to decarbonise carbon‐intensive global value chains (GVCs). This study examines how multinational enterprises (MNEs) in sunset industries integrate carbon capture technologies (CCT) with operational and supply chain dynamics (OSCD) to advance decarbonisation.
Muhammad Mustafa Kamal +6 more
wiley +1 more source
Voluntary Compliance Program for Taxpayers in the Republic of Moldova
ACROSS, 2023 In order to perform the main tasks and objectives, the State Tax Service ensures the permanent examination and identifies the segments of the national economy with increased risk of tax non-compliance, applying the simplest and most effective treatments
Nadejda BERGHE, Dr.
doaj
Import Tariffs Enforcement with Low Administrative Capacity [PDF]
Import tariff receipts represent an important share of government revenues in many developing countries and there has recently been a surge in empirical studies showing how evasion in this field is a pervasive phenomenon.
Mirco Tonin
core
Incentive-Based Policies for Environmental Management in Developing Countries [PDF]
, 2002 Incentive-based instruments use financial means, directly or indirectly, to motivate polluters to reduce the health and environmental risks posed by their facilities, processes, or products.
Robert Anderson
core
Commitment to Pay Taxes: A Field Experiment on the Importance of Promise
, 2016 The ability of a tax authority to successfully collect taxes depends critically on both its relationship with the taxpayers and how strongly these taxpayers are committed to contributing to the common good.
Feld, Lars P. +3 more
core +1 more source
On the Issues of Voluntary Tax Compliance
Societas et Iurisprudentia, 2018 Tax evasion is an enduring topic of academic and political discourses. So are the causes and outcomes of actions leading to the elimination of the tax evading behaviours. Many studies show that successful approaches are based not only on a deterrence strategy, but such strategies will be much more effective if strong social standards are present.
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma +3 more
wiley +1 more source
Tax and Policy Implications of Changes to Reporting Requirements for Construction Services [PDF]
, 2013 [Excerpt] New York and other states could increase revenue and improve their tax systems by requiring information reporting for all payments by businesses for construction services, utilizing a form similar to the Federal form 1099.
Curran, Brian F., Donahue, Linda H
core +1 more source