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Taxation History, Theory, Law and Administration
Shome, Parthasarathi - 2021 - 1st ed. 2021.
and Services Tax (GST) —India Case Study -- Taxation of International Trade—Design and Experience -- Unusual Taxes -- Part …
Persistent link: https://www.econbiz.de/10012508451
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Is Corruption Curable?
Sekkat, Khalid - 2018
This book explores how corruption is now widely recognized as a major “disease” which threatens not only economic … development but also the foundations of societies. As well as examining the causes and consequences of corruption, this book also … international level in order to curb corruption. Previous analyses have focused mainly on the causes and consequences of corruption …
Persistent link: https://www.econbiz.de/10012396907
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Tax Morale and Tax Resistance : Evidence from an Internet Survey in Japan
Miyazaki, Tomomi; Tamaoka, Masayuki; Tomita, Ayu; … - 2022
This book is the first to shed light on the recent opinion of taxpayers on tax and fiscal policy in Japan through an attitude questionnaire. It is said that Japanese taxpayers’ tax morale is high. However, taxpayers in Japan are often described as having strong resistance to tax increases,...
Persistent link: https://www.econbiz.de/10013170835
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Exploring the Roots of Systematic Tax Avoidance in Greece : Business, the Tax System and Tax Conscience, 1955–2008
Pittaki, Zoi - 2021 - 1st ed. 2021.
Chapter 1. Unstable politics, unfair taxation and a system of public administration afflicted by clientelism: key information about the Greek state -- Chapter 2. A ‘sibylline authority’ in a growing economy, 1955-1967 -- Chapter 3. ‘No mutiny will be allowed’: dismantling Democracy and...
Persistent link: https://www.econbiz.de/10012596891
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Economic Substance Regulations : Einführung und Grundlagen
Frank-Fahle, Constantin; Zimmermann, Marc - 2020 - 1st ed. 2020.
International angelegte Steuervermeidungsstrategien von Unternehmen sind in der Vergangenheit in den Fokus der öffentlichen Wahrnehmung gerückt. Offshore-Strukturen wurden u. a. durch multinationale Unternehmen zur Gewinnverlagerung und -verkürzung genutzt. Die OECD hat als Antwort darauf...
Persistent link: https://www.econbiz.de/10012403058
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The Inequality Adjusted Gains from Trade : Evidence from Developing Countries
Artuc, Erhan; Porto, Guido G.; Rijkers, Bob - 2022
Chapter 1: Introduction -- Chapter 2: An Agricultural Household Model with Tariffs -- Chapter 3: Data and Estimation … -- Chapter 4: Income Gains and Inequality Costs -- Chapter 5: The Trade-Off -- Chapter 6: Alternative Models -- Chapter 7: HIT …: Household Impacts of Trade -- Chapter 8: Conclusions -- Bibliography. …
Persistent link: https://www.econbiz.de/10012819084
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Financial Exposure : Carl Levin's Senate Investigations into Finance and Tax Abuse
Bean, Elise J. - 2018
offers readers a rare, insider’s portrait of the world of US Congressional oversight. It examines specific oversight …1. Entering the Oversight World -- 2. Landing at PSI -- 3. Combatting Money Laundering: Round One -- 4. Taking on Enron …
Persistent link: https://www.econbiz.de/10012396865
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Die Verwirklichung einer korrespondierenden Besteuerung im deutschen Steuerrecht : eine systematische Betrachtung von Switch-Over-, Subject-to-Tax- und Korrespondenzklauseln
Rüsch, Gary - 2021
Seit den letzten Jahren werden zunehmend Vorschriften geschaffen, welche die steuerliche Entlastung eines Steuerpflichtigen davon abhängig machen, wie der zugrunde liegende Sachverhalt im Ausland behandelt wird. Damit soll eine grenzüberschreitend unerwünschte Nicht- oder Niedrigbesteuerung...
Persistent link: https://www.econbiz.de/10012627342
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How megaprojects are damaging Nigeria and how to fix it : a practical guide to mastering very large government projects
Ibrahim, Jimoh; Loch, Christoph H.; Sengupta, Kishore - 2022
Theoretical Framework -- 2.5 What About Corruption? -- References -- 3 Structure of the Investigation -- 3.1 Overview of the … on Schedule Overruns -- 5.5 The Corrosive Effect of Corruption -- Appendix 1 Correlations Among Independent Variables ….2.1 Initiation -- 10.2.2 The Alleged Corruption -- 10.2.3 Implications -- References -- 11 The Ajaokuta Steel Project -- 11.1 Project …
Persistent link: https://www.econbiz.de/10013199025
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Ethics and Accountable Governance in Africa's Public Sector, Volume I : Ethical Compliance and Institutional Performance
Ogunyemi, Kemi (ed.); Adisa, Isaiah (ed.);  … - 2022
Public Governance: Nepotism, Preferential Hiring, and Other Partiality (Thaddeus Metz) -- Chapter 7: Anti-corruption …. Parenthetically, in 2001, a UNDP report found difficulties in applying anti-corruption laws and managing public institutions in the …. In this first volume, contributors discuss the practice of ethics, anti-corruption, and performance management, and …
Persistent link: https://www.econbiz.de/10013202329