Zobrazeno 1 - 10
of 251
pro vyhledávání: '"TAX INCOME"'
Autor:
Ismi Raihan Nadhira, Ardan Gani Asalam
Publikováno v:
Jurnal Akuntansi, Vol 28, Iss 3, Pp 537-555 (2024)
Transfer pricing can be misapplied by the company by transferring taxable income to subsidiaries and companies with special relationships to significantly push down the tax expense. This research aims to determine factors that can affect transfer pri
Externí odkaz:
https://doaj.org/article/6b17a332b49b45019477f4685ff34898
Autor:
Nicoleta MIHĂILĂ
Publikováno v:
Financial Studies, Vol 27, Iss 4, Pp 60-74 (2023)
The aim of the paper is to analyse the effects of some fiscal measures taken in the current economic context in Romania on the wealth of households. Specifically, we consider additional property taxation, 70% taxation of income without a justified so
Externí odkaz:
https://doaj.org/article/2196ae695cfa4c1d859e872da4863c08
Publikováno v:
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, Vol 9, Iss 2 (2023)
Empirical and juridical gaps exist in fulfilling the element of loss in state/regional (of income) as referred to in the law in Indonesia. This study aims to address two existing issues. First, to point out the illegal practices by DJP in declaring l
Externí odkaz:
https://doaj.org/article/c1a67bb9908e471abee858014b8f73b6
Publikováno v:
Revista Contabilidade & Finanças, Vol 33, Iss 90 (2022)
ABSTRACT This paper investigates whether the degree of tax aggressiveness is associated with conditional conservatism in Brazil. After a thorough literature review on accounting conservatism by Brazilian academia and a discussion about tax aggressive
Externí odkaz:
https://doaj.org/article/6aa0bb172cbc426d822a9061f906d51d
Autor:
A. Sh. Kamaletdinov, A. A. Ksenofontov
Publikováno v:
Вестник университета, Vol 0, Iss 4, Pp 70-76 (2020)
Manufacturing industry functioning efficiency on the territory of the Russian Federation has been analysed. Statistical data offered by the Federal Tax Service and the Federal State Statistics Service of Russia have been used for research. The object
Externí odkaz:
https://doaj.org/article/f47673e8c5974742b942d8c62d3fcabd
Autor:
Roman, Sorin
Publikováno v:
Cluj Tax Forum / Cluj Tax Forum Journal. III(6):77-81
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=962598
Autor:
T. V. Saprykina, M. I. Kislyakova
Publikováno v:
Путеводитель предпринимателя, Vol 0, Iss 41, Pp 188-198 (2020)
Considered aspects of the formation of regional tax policy. Identified and grouped by signs are factors that influence the formation of regional tax policy. On the example of the Belgorod region, a set of taxes is considered, for which the legislativ
Externí odkaz:
https://doaj.org/article/5bb3ed252bb74491bd2dd745969738cb
Autor:
Michal Krajnak
Publikováno v:
Journal of Competitiveness, Vol 11, Iss 4, Pp 73-88 (2019)
The personal income tax, which has a significant influence on total tax revenue, has been part of the Czech tax system since 1993. The main objective of this paper is to evaluate the dependence of tax revenue on the personal income tax based upon a d
Externí odkaz:
https://doaj.org/article/93367ea1a2c84cd0ba5d1d91a720c2c6
Autor:
Mahmut Ünsal ŞAŞMAZ
Publikováno v:
İzmir İktisat Dergisi, Vol 34, Iss 2, Pp 265-277 (2019)
Demokratikleşme, bir ülkenin gelişmişliği ile yakından ilişkili bir olgudur. Demokratikleşmeye bağlı olarak ülke içinde güven ve istikrar durumu ile birlikte artan yatırımlar sonucunda milli gelirde artış yaşanabilmektedir. Artan mi
Externí odkaz:
https://doaj.org/article/abd14331a26f4f4f998b56eada8251a5