Results 21 to 30 of about 551,360 (385)

Characteristic of Entities Subject to Corporate Tax and Structural Analysis of State Tax Revenues [PDF]

open access: yesZeszyty 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
doaj   +1 more source

Average effectiveness of corporate income tax on the example of companies listed on the Belgrade Stock Exchange [PDF]

open access: yesAnali 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
doaj   +1 more source

Facilitating connection to enhance college student well‐being: Evaluation of an experiential group program

open access: yesAmerican Journal of Community Psychology, Volume 70, Issue 3-4, Page 314-326, December 2022., 2022
Abstract This randomized controlled trial examined the impact of The Connection Project, an experiential, relationship‐focused intervention designed to improve school belongingness and decrease symptoms of depression and loneliness among new college students.
Meghan A. Costello   +6 more
wiley   +1 more source

Determinants of profitability of the agricultural sector of Vojvodina: The role of corporate income tax

open access: yes, 2020
Due to considerable share in total employment and foreign trade exchange, agriculture represents an important sector of the Serbian economy. It is, therefore, necessary to continuously analyze the financial performance of agricultural companies and key ...
Stefan Vržina, Miloš Dimitrijević
semanticscholar   +1 more source

The Corporate Income Tax in Canada: Does its Past Foretell its Future? [PDF]

open access: yesThe 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
doaj   +5 more sources

Investigation the Existence of Corporate Income Tax Stickiness at the Micro Level [PDF]

open access: yesمجله 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
doaj   +1 more source

The effects of income tax on the unemployment rate in the United States [PDF]

open access: yesEconomic 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
doaj   +1 more source

The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States: Comment

open access: yesThe American Economic Review, 2019
Mertens and Ravn (2013) estimate impulse response functions (IRFs) from income tax changes in a structural vector autoregression (SVAR) by using narrative accounts of tax liability changes as proxy variables.
C. Jentsch, Kurt G. Lunsford
semanticscholar   +1 more source

European States in a Bout of Corporate Tax Competition

open access: yesJournal 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
doaj   +1 more source

Differences of Legal Regulatiom in Financial Accounting and Corporate Income Tax

open access: yesTeisė, 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
doaj   +1 more source

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