Listar Artículos de revista - Aldizkari artikuluak por autor UPNA "Zabaleta Arregui, Idoia"
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Can tax regulations moderate revenue diversification and reduce financial distress in nonprofit organizations?
As a result of policies to reduce public deficit, nonprofit organizations have been forced to turn to charitable donations in order to diversify their revenue structure and thus reduce their levels of financial distress. ... -
Dimensión económica y dimensión social de la empresa social: ¿cómo influye la concreción de los fines fundacionales?
Las empresas sociales fijan como objetivo primordial la consecución de impactos sociales garantizando al mismo tiempo la consecución de beneficios económicos y una adecuada gestión. Este enfoque tridimensional (económico, ... -
Tax collection efficiency in OECD countries improves via decentralization, simplification, digitalization and education
This paper offers an assessment of tax administration performance and provides evidence of the relationship between fiscal decentralization (and tax structure) and the technical efficiency of tax collection. The initial ...