Withdrawn and wired: Problematic internet use accounts for the link of neurotic withdrawal to sleep disturbances by Anne Danielle Herlache, Kathryn M. Lang, Zlatan Krizan

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TAX AND ECONOMIC GROWTH IN NIGERIA: AN ARDL APPROACH by Justine Tochukwu Nwanakwere

“…The data for the study were obtained from Federal Inland Revenue Service (FIRS) and Central Bank of Nigeria (CBN) bulletin, spanning from 1981-2014. …”
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An analysis of nonprofit board interlock networks by Li, Kevin Matthew.

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MARGINALIZING TRANS MEDICAL EXPENSES: LINE-DRAWING EXERCISES IN TAX by Samuel Singer

“…In the American context, this article focuses on the Internal Revenue Service’s reasons for deeming a trans woman’s gender dysphoria-related medical expenses to be ineligible for the medical deduction. …”
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An investigation into the output tax consequences of bitcoin transactions for a South African value-added tax vendor by Cecileen Greeff

“…The South African Revenue Service has released a media statement regarding the normal tax treatment of cryptocurrencies (such as bitcoin), but policy regarding the value-added tax (VAT) treatment of cryptocurrencies is still pending. …”
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Impact of COVID-19 outbreak on tax revenue generation in Nigeria: a differential analysis by A. Olaoye

“…This study adopts expo-facto research design and uses secondary data to gather information from the official web site of the Federal Inland Revenue Service, Nigeria. This study employs Paired Sample t-test statistical tool to analyze the data with the aid of SPSS version 2020. …”
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Analysing and Comparing Warrantless Tax Inspections and Searches by Fareed Moosa

“…Sections 45 and 63 of the Tax Administration Act 28 of 2011 (TAA) confer drastic information gathering powers on officials of the South African Revenue Service (SARS). On the one hand, section 45 permits warrantless routine (non-targeted) and non-routine (targeted) inspections by a SARS official in respect of records, books of accounts and documents found at premises where a taxpayer is reasonably believed to be conducting a trade or enterprise. …”
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A socioeconomic analysis of Ethiopian migrant entrepreneurs in South Africa by Zeleke Worku

“…About 34% of businesses paid tax to the South African Revenue Service (SARS) on a regular basis. About 38% of businesses employed at least one South African in their businesses. …”
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Land as a "National Asset" Under the Constitution: The System Change Envisaged by the 2011 Green Paper on Land Policy and what this means for Property Law under the Constitution by Hanri Mostert

“…The guidelines for state interventions with property rights that would pass constitutional muster are deduced from (mainly) the decision of First National Bank of SA Ltd t/a Wesbank v Commissioner, South African Revenue Service; First National Bank of SA Ltd t/a Wesbank v Minister of Finance 2002 4 SA 768 (CC).…”
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Consequences for Non-Payment of PAYE and VAT Compared by Fareed Moosa

“…This article shows that, whereas a bilateral legal relationship exists between the South African Revenue Service (SARS) and a vendor in relation to value-added tax (VAT), a tri-partite legal relationship exists among the SARS, employees and employers in relation to Pay As You Earn (PAYE). …”
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IMPACT OF ENVIRONMENTAL ADVERTISING ON CUSTOMERS’ PATRONAGE DECISION IN NIGERIA BANKS by Oyebisi IBIDUNNI, Stephen IBIDUNNI, Adetayo AFISANWO

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The Role Of Good Governance In Economic Growth: Mediated By Regional Financial Performance And Capital Expenditure Allocation by Y Rahmat Akbar, Maraini Maraini

“…Data samples were obtained from the Revenue Service and the Regional Financial and Asset Management Office of Riau Province. …”
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Connecting Competency in Internal Audit with Tax Administration Performance: A Case Study of the Nigerian Tax Authority by Gurama, Zakariya’u, Mansor, Muzainah

“…To achieve this, a case study methodology was employed to carry out a face-to-face interview with 9 internal auditors of the Federal Inland Revenue Service (FIRS) Nigeria. The collected data was analysed using Nvivo qualitative software. …”
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Linking Survey and Administrative Data to Measure Income, Inequality, and Mobility by Carla Medalia, Bruce Meyer, Amy O'Hara, Derek Wu

“…It can also be used to improve the administration of taxes by the Internal Revenue Service and forecast and simulate changes in programs and taxes. …”
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Evolution of the major alcohol companies key global policy vehicle through the prism of tax records 2011–19 by Matthew Lesch, Jim McCambridge

“…Methods Internal Revenue Service filings were examined for ICAP and IARD each year between 2011 and 2019. …”
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Abuses and Penalties of a Corporate Tax Inversion by James G. S. Yang, Leonard J. Lauricella, Frank J. Aquilino

“…This practice has triggered the Congress to enact §7874, the Internal Revenue Service (IRS) to issue Notices IR 2014-52 and IR 2015-79, and the U.S. …”
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Demonstrating the Use of Linked Data to Advance Education Research by Sonya R Porter, Nick Pharris-Ciurej, Emily Penner, Quentin Brummet

“…Linking K-12 data on students and teachers to Internal Revenue Service (IRS) information allows us to answer questions that are difficult to answer using survey data or educational administrative data alone. …”
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BOARD ETHNICITY AND SUSTAINABILITY REPORTING by Hope Osayantin Aifuwa, Muhammed Kamaldeen Usman, Muhammed Lawal Subair, Gideon Temidayo Philip, Kerimu Hussien

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TRANSPARENCY, COMPLIANCE AND SUSTAINABILITY OF CONTRIBUTORY PENSION SCHEME IN NIGERIA by Olanrewaju Atanda Aliu, Mohamad Ali Abdul-Hamid, Salami Suleiman, Salam Mudathir Olanrewaju

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MONITORING ATTRIBUTES AND EARNINGS QUALITY OF LISTED CONGLOMERATE FIRMS IN NIGERIA by Munir Aliyu Saleh, Umar Farouk Abdulkarim, Isah Abdulkarim Ibrahim

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