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Thematische Bibliographien / Taxation – Ireland – Sociological aspects / Zeitschriftenartikel

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Zeitschriftenartikel zum Thema „Taxation – Ireland – Sociological aspects“

Autor: Grafiati

Veröffentlicht am 28. Juli 2024

Zuletzt aktualisiert am 31. Juli 2025

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1

Bailey, Maria E. "Sociological and Spiritual aspects of Palliative Care in Ireland." Journal of Palliative Care 28, no. 3 (2012): 182. http://dx.doi.org/10.1177/082585971202800311.

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2

Khamis, Mohd Rahim, and Mohd Faizal bin Kamarudin. "The Economic Theory Assumption and Utility Maximization Model: The Perspective of Zakat Compliance Behavior." Information Management and Business Review 15, no. 2(I)SI (2023): 17–34. http://dx.doi.org/10.22610/imbr.v15i2(i)si.3415.

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The dearth of studies on the economic theory and model from the perspective of zakat compliance behavior is hardly found in the literature and empirical evidence as well. Numerous studies have been explained through utility maximization and compliance behavior especially in the context of taxation based on the economic theory assumption. Discussion on compliance behavior has two basic theories that are associated with compliance; firstly, the psychological and sociological theory, and secondly, the economic theory that is always used to discuss compliance behavior in taxation. Due to that, thi

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Noch, Muhammad Yamin, and Mohammad Ridwan Rumasukun. "Taxes and Sustainability: Integrating Financial and Ecological Aspects into Strategic Management." Golden Ratio of Taxation Studies 4, no. 1 (2024): 13–24. http://dx.doi.org/10.52970/grts.v4i1.624.

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This qualitative research explores the intricate relationship between income tax policies and work motivation from multiple perspectives, including economic, psychological, sociological, and organizational behavior. The study aims to understand how income tax policies influence employees' attitudes, behaviors, and perceptions within organizational settings. The research methodology involves a systematic literature review and thematic analysis of existing scholarly literature. Data collection entails comprehensive searches of electronic databases and manual searches of bibliographies to identif

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Zvereva, T. V. "Social aspects of the development of family taxation in the Russian Federation." Digital Sociology 7, no. 2 (2024): 69–78. http://dx.doi.org/10.26425/2658-347x-2024-7-2-69-78.

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The priority direction of tax policy of the Russian Federation (hereinafter referred to as RF, Russia) is its focus on building a social state in the country and developing mechanisms for implementation of effective social policy. This article explores possibilities of considering а taxpayer’s family status in determination of tax burden on personal income tax. The purpose of the article is to conduct the author’s research of the results of applying existing approaches and the potential and expe diency of introducing family taxation in Russia with consideration to foreign experience and its ad

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Goodhead, Andrew. "Sociological and spiritual aspects of palliative care in Ireland: Understandings of a ‘good death’." Mortality 18, no. 1 (2013): 104. http://dx.doi.org/10.1080/13576275.2012.757733.

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6

Pramana, Putu Arya Aditya, Kadek Januarsa Adi Sudharma, I. Gede Agus Kurniawan, and Rahel Asefa. "THE CONCEPT OF DISTRIBUTIONAL JUSTICE IN TAX POLICY: A COMPARATIVE STUDY BETWEEN THE THEORIES OF JOHN RAWLS AND ROBERT NOZICK." Kanun Jurnal Ilmu Hukum 27, no. 1 (2025): 175–200. https://doi.org/10.24815/kanun.v27i1.45034.

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The ideal tax policy should balance social justice through income redistribution, as proposed by John Rawls, with economic freedom and individual property rights, as emphasized by Robert Nozick, to create a fair and sustainable system. This study analyzes the differences and similarities in the theories of distributive justice according to John Rawls and Robert Nozick in normative, philosophical, and sociological aspects, as well as examine their implications for tax policy to formulate an ideal taxation system. This article employs a normative legal method with conceptual, legislative, and co

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Lentin, Ronit. "‘Irishness’, the 1937 Constitution, and Citizenship: A Gender and Ethnicity View." Irish Journal of Sociology 8, no. 1 (1998): 5–24. http://dx.doi.org/10.1177/079160359800800101.

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This paper argues that ‘Irishness’ has not been sufficiently problematised in relation to gender and ethnicity in discussions of Irish national identity, nor has the term ‘Irish women’ been ethnically problematised. Sociological and feminist analyses of the access by women to citizenship of the Republic of Ireland have been similarly unproblematised. This paper interrogates some discourses of Irish national identity, including the 1937 Constitution, in which difference is constructed in religious, not ethnic terms, and in which women are constructed as ‘naturally’ domestic. Ireland's bourgeois

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Sariyev, Nail. "An assessment of selected tax burdens and reliefs of hidden champions: Theoretical comparison between Slovakia and Ireland." Journal of Governance and Regulation 11, no. 2, special issue (2022): 346–54. http://dx.doi.org/10.22495/jgrv11i2siart14.

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The purpose of the paper is to review and evaluate selected tax burdens and reliefs between Slovakia and Ireland in relation to a specific type of globally successful innovative company introduced to scientific literature as “hidden champion” (HC) by Simon (1990). In the process of writing the work, the following methods of comparison, logical generalization, analysis, and synthesis were used. The results showed that both countries lack in providing specific regime in research and development (R&D), corporate income, and value-added tax (VAT) aspects to small and medium-sized enterprises (

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Priyono, Agus Puji, and Farhatun Nisa. "Analysis Tax Regulation MoF 79/2023: Assessing Legal Certainty & Justice in Regulation and Practice." Owner 8, no. 4 (2024): 3141–48. http://dx.doi.org/10.33395/owner.v8i4.2310.

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The fundamental principles of justice and legal certainty are integral components of the rule of law, concerning the protection of individual rights, specifically in taxation. In this context, the importance of regulation demands the presence of strong legal values. Legal certainty guarantees clear rules, protects rights, and promotes trust in the judicial system. The enactment of Minister of Finance (MoF) Regulation Number 79 of 2023 serves as a responsive measure to the demands for adaptive tax regulations due to the evolution of laws. Therefore, this research aimed to analyze MoF Regulation

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Cheromukhina, Olha. "Youth in war: psychological experiences, migration plans, self-realization." Skhid 6, no. 1 (2024): 37–42. http://dx.doi.org/10.21847/2411-3093.2024.614.

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The scientific article is dedicated to studying the impact of the full-scale invasion on the youth of Ukraine, specifically synthesizing the psychological experience of war among youth both in Ukraine and abroad. Based on nationwide sociological surveys conducted in 2023, opinions have been formed regarding the migration plans of youth, volunteering intentions, and visions of personal and career self-realization. This study utilizes secondary analysis of data from sociological research conducted by Kantar, the analytical center Cedos, and the research agency "Info Sapiens." The article provide

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Suwandoko, Suwandoko, and Rodiyah Rodiyah. "The Implementation of Bureaucratic Reform Pillars in Increasing Taxpayer Compliance at Semarang Tax Service Office." Journal of Indonesian Legal Studies 3, no. 1 (2018): 5–28. http://dx.doi.org/10.15294/jils.v3i01.23244.

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Semarang City Tax Office which has the main task to collect the tax revenue in the context of national development, then the Semarang Tax Office Associate implemented bureaucratic reform pillars in improving tax compliance. This paper examined the compliance of taxpayer in the theory of bureaucratic reform. The paper emphasized that the urgency of the implementation of bureaucratic reform pillars at the Semarang Tax Office, which consists of philosophical, sociological and juridical aspects. The implementation of bureaucratic reform pillars in improving taxpayer compliance at Semarang Tax Offi

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Belova, Iryna, Volodymyr Farion, and Oleksiy Yaroshchuk. "Features of the implementation of settlement transactions registrars in Ukraine: accounting and financial aspects." Economic Analysis, no. 33(2) (2023): 209–21. http://dx.doi.org/10.35774/econa2023.02.209.

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The article is devoted to the analysis of the peculiarities of the implementation of settlement transaction registrars in the activities of micro and small businesses, taking into account accounting and financial aspects. The purpose of the article is to study the problematic aspects of the implementation of settlement transaction registrars by individual entrepreneurs in the context of the fight against the shadow economy and the need to increase tax revenues to the budgets of various levels during martial law. Research methods. Empirical research methods are used in the article, which are ba

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Kusche, Isabel. "Reflection on Political Representation." Comparative Sociology 16, no. 5 (2017): 634–55. http://dx.doi.org/10.1163/15691330-12341437.

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Abstract This article compares how Members of Parliament in the United Kingdom and Ireland reflect on constituency service as an aspect of political representation. It differs from existing research on the constituency role of mps in two regards. First, it approaches the question from a sociological viewpoint that emphasizes the process character of role-taking and its need for validation by others. Second, instead of relying on interviews and surveys it analyses how mps refer to aspects of constituency work in parliamentary debate. This choice of empirical material opens up a long-term view o

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Yeates, Nicola. "The Irish Catholic Female Religious and the Transnationalisation of Care: An Historical Perspective." Irish Journal of Sociology 19, no. 2 (2011): 77–93. http://dx.doi.org/10.7227/ijs.19.2.6.

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The transnational turn in sociological studies of care and welfare is generating new research agendas focused on the circulation and hybridisation of social ideas, values, practices, resources, relations and provision across political borders. This article examines neglected aspects within care transnationalisation research by focusing on the involvement of the Irish Catholic female religious from a historical perspective. Successive histories of female religious care migrations reveal Catholic religious orders of women to be the epitome of a flexible, hyper-mobile labour force. The nature of

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Khairunnisah, Khairunnisah. "ASPECTS OF LEGAL CERTAINTY REGARDING THE TRANSFER OF LAND RIGHTS USING A POWER OF ATTORNEY DEED." ANAYASA : Journal of Legal Studies 2, no. 1 (2024): 113–22. https://doi.org/10.61397/ays.v2i1.363.

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This study aims to examine the legal certainty in the mechanism of transferring land rights through a deed of authority to sell, by integrating philosophical, juridical, and sociological perspectives. Philosophically, legal certainty is seen as the embodiment of justice and moral values that require every legal instrument, including the power to sell, to be based on the principles of legality and justice in order to create a harmonious social order. The juridical approach emphasizes that the use of the power to sell must fulfill formal and material requirements under the Basic Agrarian Law and

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Yoshida, Debbie. "FULLFILLMENT OF TAX COMPLIANCE THROUGH AUDIT POLICY IN FISCAL SAFEGUARD MEASURES." International Journal of Management Studies and Social Science Research 05, no. 01 (2023): 197–203. http://dx.doi.org/10.56293/ijmsssr.2022.4562.

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This study focuses on administrative aspects, specifically audit policies as part of tax law enforcement in order to fulfill tax compliance that taxpayers must carry out. With increased tax compliance, it is expected that state revenues will rise as well, making the fiscal condition more secure. The study examines the audit process and the purpose of the audit, which, although it has been stated in the Law No. 6 of 1983 concerning General Provisions and Procedures for Taxation, as amended by Law No. 16 of 2009, the expected increase in compliance for almost three decades, has not yet yielded t

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Liston, Katie. "Established-outsider Relations between Males and Females in the Field of Sports in Ireland." Irish Journal of Sociology 14, no. 1 (2005): 66–85. http://dx.doi.org/10.1177/079160350501400105.

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This paper will introduce readers to the field of sports in the Republic of Ireland with specific reference to changing power relations between the sexes. It will situate a present-day social phenomenon, that is, Irish females‘ increasing involvement in what are seen traditionally as male-associated sports such as Gaelic football, rugby and soccer, within the context of social processes in which more or less independent groups of people (that is, male and female sportspeople) are becoming more interdependent. Qualitative data including 12 in-depth interviews with high performance (elite) femal

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Munday, Ian, Manuela Heinz, and Brenda Gallagher. "Reflections on Distance in Remote Placement Supervision: Bodies, Power, and Negative Education." Education Sciences 14, no. 1 (2023): 5. http://dx.doi.org/10.3390/educsci14010005.

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School placement plays a critical and complex role in the professional development of student teachers. When universities and schools shut their doors and moved all teaching activities online in March 2020, initial teacher education (ITE) providers across Ireland had to implement emergency alternative practicum supports in order to ensure that students could complete their ITE programmes. Many initial teacher education providers across Ireland introduced professional online conversations as an alternative approach to professional practice supervision. It is easy to view this response to the CO

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19

Hill, Myrtle. "Ulster Awakened : The '59 Revival Reconsidered." Journal of Ecclesiastical History 41, no. 3 (1990): 443–62. http://dx.doi.org/10.1017/s0022046900075230.

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The 1859 revival has been granted a special place in Ulster's religious history. It is most often portrayed as a spontaneous and dramatic outpouring of the Holy Spirit, leading to the conversion of many thousands of men and women, and resulting in the moral and social reformation of a formerly sinful society. While this popular image requires a degree of modification in the interests of historical accuracy, the importance of the movement itself is not questioned. As Peter Gibbon ha pointed out, ‘the Ulster religious revival of 1859 involved larger numbers of people in sustained common activity

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Szymczak, Wioletta, Krzysztof Jurek, and Monika Dobrogowska. "Values associated with Nordic Walking: An international cross-sectional survey among individuals practicing walking with poles." PLOS ONE 19, no. 12 (2024): e0314171. https://doi.org/10.1371/journal.pone.0314171.

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Introduction The article is devoted to the sociological exploration of the social phenomenon that Nordic Walking has become in Europe and worldwide over the recent decades. Aim It is based on the results of original international sociological research study on the issue of sociodemographic profiles of Nordic Walkers in the context of the values associated with this sports activity. Methods A cross-sectional quantitative study with convenience sampling study was performed among 416 Poles, 132 Europeans from 11 countries (Germany, the UK, Spain, France, Italy, Portugal, Ireland, Denmark, Austria

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Samusevych, Yaryna, Serhiy Lyeonov, Artem Artyukhov, et al. "Optimal Design of Transport Tax on the Way to National Security: Balancing Environmental Footprint, Energy Efficiency and Economic Growth." Sustainability 15, no. 1 (2023): 831. http://dx.doi.org/10.3390/su15010831.

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To ensure the progress of sustainable development and overcome threats to national security, the development of tools for balancing ecological, economic and energy aspects of economic activity acquires special importance. This study is related to the influence of choosing different functional elements of transport taxes on their effectiveness in ensuring national security. For calculations, panel regression modelling with panel-adjusted standard errors based on the use of the Durbin–Watson test using dummy variables was chosen. The assessment involves the selection of the main factor variable

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Stalmaszczyk, Piotr. "Celtic Studies in Poland: Recent Themes and Developments." Studia Celto-Slavica 1 (2006): 43–59. http://dx.doi.org/10.54586/wmro7332.

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Though works devoted to various aspects of Celtic philology and history appeared in Poland already by the end of the 19th century, it is Stefan Czarnowski (1879–1937) who deserves to be called the forerunner of Celtic studies in Poland. Czarnowski, the author of numerous studies on sociology, religion, history and theory of culture, also published several articles devoted to Celtic issues, especially literature and religion, and translations of specimens of Celtic literatures. However, his most important achievement in the field of Celtology was Le culte des héros et ses conditions sociales: S

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Meloni, Italo, and Erika Spissu. "The design of a strategy to encourage voluntary travel behaviour change: a cap and save programme." ECONOMICS AND POLICY OF ENERGY AND THE ENVIRONMENT, no. 2 (September 2012): 11–30. http://dx.doi.org/10.3280/efe2012-002002.

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The objective of this work is to explore the contribution of daily activity-travel patterns to carbon emissions, and to define the steps for the implementation of an effective behavioural strategy to encourage voluntary travel behavioural changes. This work proposes an extensive review of the most relevant strategies implemented to achieve sustainable objectives. In particular, the focus is on those strategies aimed at changing human behaviour, debated both in transportation (Structural strategies) and in sociological and psychological (Cognitive-Motivational strategies) fields. Further, inter

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Richardson, Stephen R. "PIIGS “R” US? The Coming U.S. Debt Crisis and What Can Be Done About It." School of Public Policy Publications 4 (July 25, 2011). http://dx.doi.org/10.55016/ojs/sppp.v4i1.42388.

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The U.S. is beset by weak economic growth, ballooning debt and stubbornly high unemployment but the collapse of the housing bubble that spurred the 2008-2009 global financial crisis was more a consequence than a cause of what is wrong. The real culprit was and remains poor policymaking in the areas of taxation, finance and economics, which helped bring on the crisis by encouraging Americans to engage in counterproductive behaviour. This paper warns that without meaningful fiscal reform, the U.S. risks joining the PIIGS — Portugal, Ireland, Italy, Greece and Spain — on the road to ruin through

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Rifan, Dinda Fali, Iga Cindy Pratiwi, and Siti Kholilah Annisa. "ASPEK PERPAJAKAN TERHADAP PENSION PLAN DAN EMPLOYEE STOCK OWNERSHIP PLAN (ESOP)." FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN 6, no. 1 (2023). http://dx.doi.org/10.24127/jf.v6i1.1155.

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The purpose of this research is to analyze the implementation of the Employee Stock Ownership Plan (ESOP) in several countries and to analyze the taxation aspects of the Pension Plan and Employee Stock Ownership Plan (ESOP). This research uses a qualitative approach with data collection techniques through literature study. The results of the study show that the Employee Stock Ownership Plan (ESOP) is a form of incentive given by the company to its employees to become owners of company shares by giving employees the opportunity to buy shares at a certain price and time that has been carried out

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Mintz, Jack. "A Proposal for a “Big Bang” Corporate Tax Reform." School of Public Policy Publications 15, no. 1 (2022). http://dx.doi.org/10.55016/ojs/sppp.v15i1.73545.

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In the 2020 Tax Competitiveness report (Bazel and Mintz 2021), four conclusions were reached about Canada’s investment climate and corporate tax system. Despite accelerated depreciation and other tax preferences introduced in recent years, the existing corporate income tax is failing to spur Canada’s investment performance, which has been virtually flat since 2015 even before the pandemic.Overall, business investment has lagged most countries even in some resource-based economies with 2015-19 investment cumulative increases being stronger in Norway (16 percent), New Zealand (14 percent) and Ru

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Mahon, Elaine. "Ireland on a Plate: Curating the 2011 State Banquet for Queen Elizabeth II." M/C Journal 18, no. 4 (2015). http://dx.doi.org/10.5204/mcj.1011.

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IntroductionFirmly located within the discourse of visible culture as the lofty preserve of art exhibitions and museum artefacts, the noun “curate” has gradually transformed into the verb “to curate”. Williams writes that “curate” has become a fashionable code word among the aesthetically minded to describe a creative activity. Designers no longer simply sell clothes; they “curate” merchandise. Chefs no longer only make food; they also “curate” meals. Chosen for their keen eye for a particular style or a precise shade, it is their knowledge of their craft, their reputation, and their sheer abi

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