5,318 research outputs found
Anatomical Distribution of Clinostomum Metacercariae in the Tissues of Pond-Raised Channel Catfish (Ictaluris puctatus)
The International Conference on Tax Administration
This is the final version of the article. Available from the publisher via the link in this record. Archived to this repository with publisher permisionThe 12th International Conference on Tax Administration was organised by the School of
Taxation and Business Law of the University of New South Wales (UNSW) Business School,
and took place in Sydney on 31 March and 1 April 2016. The first of these conferences was
held at the University of Newcastle NSW in 1994. In 1996, the second conference was held at
the UNSW and subsequent conferences have taken place there every two years. This paper
looks back at the original 1994 conference and considers how its original aims and contribution
were reflected in subsequent conferences, and whether the subject matter's focus may have
changed over the following 22 years, paying particular attention to the 2016 conference
The difficulties of achieving successful tax reform
This chapter sets out the issues that should be considered in developing and implementing tax reform. Economic theory makes an essential contribution to the development of tax reform, incorporating issues of both economic efficiency and equity. However, other theoretical considerations indicate that successful tax design may be considerably more difficult in practice than seems to be widely thought. In addition, there are matters of tax administration and compliance that have to be taken into account. The changing socio-economic environment within which tax systems have to operate as well as the political process of tax reform are also important. Finally, the chapter shows how to develop a systematic approach which can incorporate the many important issues that should be included in developing tax reform successfully
Accounting and Taxation: UK
This is the author accepted manuscript. The final version is available from Wolters Kluwer via the link in this record.In general, corporation tax is levied on companies resident in the UK and on other companies on their profits generated in the UK. The tax base of a company is the company’s income and chargeable capital gains calculated in accordance with the relevant legislation, case law, administrative statements of practice and extra-statutory concessions. The primary legislation relating to corporation tax was formerly found in the Taxes Act 1988. This has now been rewritten as part of the Tax Law Rewrite project set up to make tax legislation “clearer and easier to use, without changing or making less certain its general effect” and is now included in the Corporation Tax Act 2009, the Corporation Tax Act 2010 and the Taxation (International and Other Provisions) Act 2010 though other legislation may also be relevant
A Comparative Study of the Expenditures of the Robertson County, Tennessee, Pupil Transportation System
This study represents an attempt to discover high cost areas in the Robertson County Pupil Transportation System by comparing the pupil transportation expenditures of Robertson County with pupil transportation expenditures of four counties of comparable size.
The data used was that submitted to the Tennessee State Department of Education by Anderson County, Franklin County, McMinn County, Roane County and Robertson County and published in annual reports for 1974, 1975, and 1976. The pupil transportation expenditures for each county were averaged for the three-year period and the mean was used as a basis for comparison to determine relative high costs. Robertson County ranked third in expenditures and showed relative high costs.
Purchasing policies and procedures were reviewed by means of interviews. Robertson County purchased from suppliers on the local, state, and federal level and usually accepted the low bid--a policy considered by many administrators as sound management practice.
No outstanding high cost areas were found. However, a more indepth study of the high cost areas found in the related literature was recommended to determine possible areas for lowering of costs
Contrasting beliefs with reality : the epistemology of branding and brand image in the small church
https://place.asburyseminary.edu/ecommonsatsdissertations/2568/thumbnail.jp
MS 029 Guide to James Greenwood Sr. and Jr., MD\u27s Papers, 1910-1983
The James Greenwood Sr. and Jr., MDs papers consists of article drafts and reprints, professional correspondence, patient notes, journals, and photographs that document the careers of James Greenwood Sr. and James Greenwood Jr. in the fields of neuropsychiatry and neurosurgery, respectively.
See more at https://archives.library.tmc.edu/ms-029
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