Results 31 to 40 of about 591,796 (238)
Corporate Income Tax Avoidance in the European Arena – Evidence and Remedies
Theory, Methodology, Practice, 2015 According to the OECD, 4% to 10% of the global corporate income tax revenue, i.e. USD 100 to 240 billion annually, is lost due to corporate income tax avoidance (OECD, 2015).
Tibor Pál, Zsófia Tóth
doaj +2 more sources
Corporate Income Tax, Legal Form of Organization, and Employment
American Economic Journal: Macroeconomics, 2017 A dynamic stochastic occupational choice model with heterogeneous agents is developed to evaluate the impact of a corporate income tax reduction on employment.
Daphne Chen, Shi Qi, D. Schlagenhauf
semanticscholar +1 more source
Specificity of formation of the tax base on corporate income tax in construction
Хабаршысы. Экономика сериясы, 2020 The purpose of the study – reflects a study of the methodology of the process of determining the tax base when calculating corporate income tax on (example of the construction company “XXX”). Identifi-cation of the main problems in calculating income tax
A.T. Okanova, G.S. Kaipova
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Do tax audits have a dynamic impact? Evidence from corporate income tax administrative data
Journal of Development EconomicsMaking use of a unique administrative data set for the period 2013-2018 consisting of the universe of administrative filings in Rwanda this paper investigates the impact of tax audits on incorporated businesses’ reporting behaviour.
Christos Kotsogiannis +3 more
semanticscholar +1 more source
Budapest International Research and Critics Institute (BIRCI-Journal) : Humanities and Social Sciences, 2019 This study aims to measure how the effect corporate taxpayer compliance, the increase of corporate taxpayers’ number and tax audits on the income tax receipts of article 25 with taxation sanctions as a moderating variable.
Retnawati Siregar +2 more
semanticscholar +1 more source
Fraud Detection Using Neural Networks: A Case Study of Income Tax
Future Internet, 2022 Detecting tax fraud is a top objective for practically all tax agencies in order to maximize revenues and maintain a high level of compliance. Data mining, machine learning, and other approaches such as traditional random auditing have been used in many ...
Belle Fille Murorunkwere +3 more
semanticscholar +1 more source
Assessment of Corporate Income Tax Revenues in the Light of Their Current Determinants
Montenegrin Journal of Economics, 2019 Purpose- Based on the literature review, the purpose of the paper is to determine tax and non-tax determinants of corporate income tax revenues and assess their impact.
Slavomira Ťahlová, A. Bánociová
semanticscholar +1 more source
Jurnal Riset Akuntansi Terpadu, 2019 This study aims to examine the Analysis of Compliance with Corporate Taxpayers Based on Realization of Income Tax Receipts at Pratama Tax Service Office (KPP) Cilegon. The research method used in this research is descriptive analysis.
Erlina Sari Pohan +2 more
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THE ROLE OF THE CORPORATE INCOME TAX IN THE STATE BUDGET REVENUES OF UKRAINE [PDF]
Baltic Journal of Economic Studies, 2017 The purpose of the article is to determine the trends of the functioning of the corporate income tax in the system of state revenue, assess its tax transformations, and determine the tax efficiency.
Olha Zamaslo
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Analysis of the Effect of Reduced Corporate Income Tax Implementation on Employment in Turkey
Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi DergisiThis paper investigates the effect of regional differences in corporate income tax reduction rates on employment within the scope of the reduced corporate income tax implementation put into effect in 2009.
Elyasa Aksoy
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