Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 20 of 33 for “"compliance costs"”.
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Would a ‘flat tax’ simplify the UK’s corporation tax legislation and reduce the associated compliance costs?
… increases every year, leading to increasing compliance costs for business. One of the more stimulating tax debates of recent years in the UK has been over the merits of a flat tax. While to date the debate has focussed more on issues such as a potential economic stimulus on the introduction …
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Blockchain Technology for Data Sharing in the Banking Sector
Know Your Customer compliance costs have never been higher for banks in Europe. This thesis looks at the application of blockchain technology to reduce Know Your Customer compliance costs. The work within aims to utilise the strengths of blockchain technology in order to reduce the costs of …
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Blockchain Technology for Data Sharing in the Banking Sector
Know Your Customer compliance costs have never been higher for banks in Europe. This thesis looks at the application of blockchain technology to reduce Know Your Customer compliance costs. The work within aims to utilise the strengths of blockchain technology in order to reduce the costs of …
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Value of information for targeting agro-pollution control: a case study of the lower Susquehanna watershed
Targeting farms with low costs of reducing agro-pollution has been suggested as a means to reduce control costs. The potential to use better information to reduce costs of achieving a regulatory performance standard was evaluated. Using the Lower Susquehanna watershed as a case study, three …
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Factors affecting transfer pricing tax compliance in Zambia: evidence from the mining sector.
… the factors affecting transfer pricing tax compliance in Zambia, particularly in the Mining sector. Using a descriptive design, the study identified factors affecting tax compliance and specifically investigated, compliance costs, complexity of transfer pricing, and the aggressiveness of the …
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Internal Revenue Code Section 263A: an assessment of its impact and proposals for simplification
… for its complex rules which impose high compliance costs on affected firms. The secondary objective of this study was evaluation of simplification proposals to determine if simpler rules could be enacted that would have an impact similar to Section 263A yet reduce compliance costs. …
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Effects of Spatial Information on Estimated Farm Nonpoint Source Pollution Control Costs
… study was to estimate the accuracy of predicted compliance costs and changes in P deliveries resulting from mandatory buffer installation and mandatory nutrient management for three alternative levels of information, relative to the population of farms in a Virginia watershed. For each …
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Evaluating the cost of compliance to mandatory and voluntary standards in the South African citrus industry
… citrus exporter, South Africa faced mounting compliance costs in terms of mandatory and voluntary standards. South Africa exported to more than 100 countries, and each country had its own set of standards South Africa must comply with for these citrus exports. Despite being the most stringent …
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A New Approach To State Corporate Taxation
… State corporate income taxes also have very high compliance costs relative to revenue, and are a highly volatile source of state revenue. In addition, state corporate income taxes are generally apportioned among states, using at least one of the three traditional factors: property, payroll and …
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Which Green Policy?: an analysis of the relationship between state environmental policy and state economic growth
… the model estimations. When pollution abatement compliance costs of business and industry are used as the measure of environmental policy, state economies appear to suffer a detrimental impact as a result of more stringent environmental policies. When state spending on environmental and natural …
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Why did they comply while others did not? : environmental compliance of small firms and implications for regulation
… to offer new insights into the environmental compliance behavior of small firms (SFs). Specifically, the dissertation examines the impacts of two categories of factors. The first category concerns internal motivations that drive SFs' decisions to comply or not comply with a formal …
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The outlook on the extractives upstream investment in South Africa: the environmental governance issue
… introducing compromised environmental management compliance through the competent authority for the industry environmental authorisations. This study finds that policy design, implementation strategies, and environmental regulatory coordination are vital to a country's competitiveness. It argues …
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Volatility and Uncertainty in Environmental Policy
… high-consequence oil spills have very low compliance costs.</p>
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Effects of foreign exchange listing on the returns of South African companies
… listed in the foreign markets. There are also costs associated with listing in the foreign markets, including the costs of compliance (these would include stock exchange costs, accounting and auditing compliance costs) and the costs of management time. There are a lot of studies that have been …
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Cross-compliance as a soil conservation strategy: a case study of the North Fork of the Forked Deer River basin in western Tennessee
… of this study was to determine whether cross-compliance strategies, administered in the North Fork of the Forked Deer River Basin in Western Tennessee, would be likely to provide farmers with benefits great enough to offset costs of compliance, thereby providing an incentive for increased …
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Historical Institutionalism and Defense Public Procurement: The Case of Other Transactions Agreements
… sector in reducing the legal and regulatory compliance costs associated with the DoD procurement system. Using qualitative methods, and drawing on the OT and historical institutionalism literature, this study explores institutional factors that may explain why DoD has not more widely used …
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Investors’ valuation of tax certainty: Evidence from tax policy guidance
… On the other hand, such guidance can increase compliance costs and close lucrative tax planning strategies. This study uses 140 hand-collected releases of Treasury Regulations from 1994 to 2015 in an event-study methodology to infer from public companies’ stock prices how investors value tax …
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Performance and Total PM Emission Factor Evaluation of Expendable Abrasives
… models will help is estimating life cycle costs including material cost, equipment cost, energy cost, labor costs, waste disposal cost, and compliance costs. Consumption models will also help in determining the quantity of spent abrasive generated, identify abrasives with lower material …
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Beyond Environmental Management to Quantifiable Pollution Management
… cost savings by increasing efficiency, reducing compliance costs, and minimising future liabilities. Environmental management systems such as BS EN ISO 14001:1996 or the Eco-Management and Audit Scheme (EMAS) do not require organisations to comment on overall environmental performance. BS EN ISO …
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Carbon offsets as a cost containment instrument : a case study of reducing emissions from deforestation and forest degradation
… nations meet their emission commitments at lower costs. Carbon offsets take advantage of lower abatement cost opportunities from unregulated sectors and regions, which can be used to offset the emissions from regulated nations and sectors. Carbon offsets can also meet multiple objectives; for …
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