Results 1 to 10 of about 152,353 (191)
Cogent Business and Management, 2023 This article finds the impact of corporate income tax and asset turnover on financial performance of the corporate sector with panel data in Pakistan. Panel data of sixteen non-financial firms listed in Pakistan Stock Exchange during the time period from
Nisar Ahmad, Faisal Nadeem Shāh
exaly +2 more sources
Effect of volatility of foreign direct investment inflows on corporate income tax revenue volatility [PDF]
Applied Economic Analysis, 2021 Purpose – This paper aims to examine how the volatility of foreign direct investment (FDI) inflows affects the volatility of corporate income tax revenue. Design/methodology/approach – The study has used an unbalanced panel data set of 129 countries over
Sena Kimm Gnangnon
doaj +3 more sources
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.
doaj +1 more source
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.
Alan Auerbach +2 more
+8 more sources
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
doaj +1 more source
Can changes in corporate income tax rate affect corporate innovation? [PDF]
HeliyonChunyuan Zhang
exaly +2 more sources
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
doaj +12 more sources
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
doaj +1 more source
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
doaj +1 more source
Influence of Corporate Income Tax to Loan Loss Provision: Evidence from Uzbekistan
Journal of Tax Reform, 2022 This article is devoted to the analysis of the impact of corporate income tax on compulsory reserves created by commercial banks for possible loan loss provision. In the majority of countries banks are required to create compulsory reserves for potential
Shukhrat A. Toshmatov +2 more
semanticscholar +1 more source