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Tax analysis of the Corporate Income Tax
Путеводитель предпринимателя, 2020 This article considers the method of calculation of the corporate income tax taking into account adjustments, deductions, reductions connected with its calculation.
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SSRN Electronic Journal, 2007 Following Meade (1978), we reconsider issues in the design of taxes on corporate income. We outline developments in economies and in economic thought over the last thirty years, and investigate how these developments should affect the design of taxes on corporate income.
Michael Devereux +2 more
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The Effect of Corporate Income Tax of Agricultural Companies on National Budget ‒ the Case of the Slovak Republic [PDF]
Amfiteatru Economic, 2021 Corporate income tax significantly affects the overall amount of government tax revenue. In spite of the attention being paid to many macroeconomic indicators (e.g.
Juraj Chebeň +3 more
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Characteristic of Entities Subject to Corporate Tax and Structural Analysis of State Tax Revenues
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 Today taxes play a very important role, provide financial resources to the state budget and ensure its proper functioning. Taxes are the most important source of state income.
Tomasz Słapczyński
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The effect of income and expense shifting on the corporate income tax evasion [PDF]
Central European Management Journal, 2023 Purpose – This paper aims to present a study on the effect of income and expense shifting on the corporate income tax evasion – an example of intentional noncompliance practiced by tax agents.
Sabina Kołodziej +2 more
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Effect of Corporate and Dividend Income Tax Rates on Bank Capital
International Research Journal of Business Studies, 2022 The study uses quantitative method to estimate the effect of Corporate- and Dividend-Income-Tax rates on Total-Bank-Capital, Tier-1-Bank-Capital, and Tier-2-Bank-Capital ratios. The samples are banks from ASEAN-4 countries, i.e.
Adrian Teja
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A Proposal for a "Big Bang" Corporate Tax Reform [PDF]
The School of Public Policy Publications, 2022 To put it in simple terms, Canada’s corporate income tax is a mess. It discourages capital investment most heavily in many service sectors, is highly distortionary and overwhelmingly complex, impeding economic growth.
Jack Mintz
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Characteristic of Entities Subject to Corporate Tax and Structural Analysis of State Tax Revenues [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2018 Today taxes play a very important role, provide financial resources to the state budget and ensure its proper functioning. Taxes are the most important source of state income.
Tomasz Słapczyński
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Average effectiveness of corporate income tax on the example of companies listed on the Belgrade Stock Exchange [PDF]
Anali Ekonomskog fakulteta u Subotici, 2022 The fiscal policy of a country is a crucial source of successful and normal functioning of that country's economy. The implications of fiscal policy can be reflected in both the private and the functioning of the public sector of a country's economy ...
Đaković Miloš +2 more
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Jurnal Ilmiah Akuntansi, 2023 The effectiveness of corporate income tax revenue is the ability and ability of the government to collect taxes obtained from corporate income tax according to the applicable rates and based on the amount of tax revenue that has been targeted. This study
I Gede Ary Wirajaya +1 more
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