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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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European States in a Bout of Corporate Tax Competition
Journal of Competitiveness, 2019 In the corporate environment, globalization supports possibilities of mobile bases transfers among states and therefore changes in the taxable income. Differences in tax systems as well as in the level of corporate income tax revenues deserve attention ...
Anna Banociova, Slavomira Tahlova
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Corporate income tax and economic growth: Empirical evidence from the European Union [PDF]
Ekonomski SignaliThe subject of this research is the relationship between corporate income tax and economic growth in European Union countries. Given that corporate income tax is often considered one of the most harmful tax forms for economic development, this study aims
Đurović Todorović Jadranka +3 more
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The effects of income tax on the unemployment rate in the United States [PDF]
Economic Horizons, 2023 This study investigates the correlation between state income tax and unemployment rates across the United States. Using panel data in 50 states pertaining to the period from 2006 to 2022 with different regression models, the results suggest that the ...
Tuan Viet Le, Kyle Elliott
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The Corporate Income Tax in Canada: Does its Past Foretell its Future? [PDF]
The School of Public Policy Publications, 2016 Corporate tax reform has long been a contentious issue in Canada. Official commissions, academics and others have often proposed changes in the way we tax corporations.
Richard M. Bird, Thomas A. Wilson
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Investigation the Existence of Corporate Income Tax Stickiness at the Micro Level [PDF]
مجله دانش حسابداری, 2020 Objective: This article seeks to extend the concept of tax elasticity to corporate tax sensitivity. This issue is interpreted as corporate tax stickiness (changes in the corporate income tax to changes in the net income).
Mojtaba Golmohammadi Shuraki
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Assessment of Impact of Corporate Income Tax Suspension on Financial Performance of Businesses
Economics and Business, 2018 Though there are a number of data and studies about the impact of tax incentives on investment, research and development, no detailed and systematic analysis has been elaborated on the effectiveness of taxation of profit to the financial performance of ...
Bizņa Valentīna +3 more
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Slovenian income taxes and analysis of their tax expenditure in 2006-2010 [PDF]
Financial Theory and Practice, 2012 Tax expenditure analyses have been an important element in the supervision of reform processes linked to implementing different kinds of tax incentive and the management of a correct tax policy.
Maja Klun
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Differences of Legal Regulatiom in Financial Accounting and Corporate Income Tax
Teisė, 2022 This paper discloses cases in which permanent differences between the legal regulation of financial accounting and corporate income tax arise, while revealing the significance of these differences in the fulfillment of a tax liability (corporate income ...
Martynas Endrijaitis
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