Results 81 to 90 of about 166,061 (334)

Corporate and Personal Income Tax Declarations [PDF]

Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices. Empirically, a positive relationship between corporate and personal income tax evasion can be observed.
Laszlo Goerke
core  

Tax Reductions Applicable to Corporate Income Tax in Romania

CECCAR Business Review
After performing all the necessary calculations to determine the tax result and implicitly the corporate income tax, the accounting professionals must know the exemptions applicable in Romania regarding the reduction of certain amounts directly from the ...
Elena STĂNCIULESCU
doaj   +1 more source

Corporate governance and initial compliance with IFRS in emerging markets: The case of income tax accounting in Egypt

, 2015
The paper examines the corporate governance factors and the independent audit quality as determinants of compliance with IFRS recognition and disclosure requirements of income tax accounting in Egypt. Using the initial IFRS adoption in Egypt, the results
Ahmed M. Ebrahim, Tarek Mohamed Hassan Abdel Fattah   +1 more
semanticscholar   +1 more source

Sustainability‐Oriented Innovation and Circular Economy Transitions: Evidence From the UK Textile and Clothing Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha, Narain Gupta, Deniz E. Yoruk, Vikas Kumar   +3 more
wiley   +1 more source

The Cash Flow Corporate Income Tax [PDF]

The current debate on tax reform has raised again the question of how the corporate tax system should be altered. The cumulative effect of piece meal changes to the tax system has been to produce major distortions in the pattern of savings and investment
Mervyn A. King
core  

Investigating How Firms in Emerging Economies Integrate AI‐Driven Systems and ESG Metrics Into Biodiversity Conservation and Circular Economy Strategies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how firms in emerging economies integrate artificial intelligence (AI) with environmental, social, and governance (ESG) practices to enhance biodiversity conservation and circular economy outcomes. It examines the mediating role of corporate social responsibility (CSR) governance and the moderating effect of ...
Suleman Bawa, Simplice A. Asongu
wiley   +1 more source

The Corporate Income Tax: international trends and options for fundamental reform [PDF]

This paper discusses the future of the corporate income tax in an integrating world economy. The first part of the paper reviews some important trends in corporate taxation across the OECD area.
Peter Birch Sørensen, Michael P. Devereux   +1 more
core  

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source

Can the TCJA Save the Corporate Income Tax?

, 2018
The 2017 Tax Cuts and Jobs Acts offers a starting point for compromise to revitalize the corporate income tax, fellows Jorge Barro and Joyce Beebe write in this issue ...
Beebe, Joyce, Barro, Jorge
core  

ANALISIS PERBANDINGAN PENERAPAN METHOD NET BASIC DAN GROSS UP TERHADAP BEBAN PAJAK PENGHASILAN BADAN (Studi Kasus Pada PT.HI)

Keberlanjutan, 2019
The purpose of this study was to analyze the comparison of the application of the Net Method method and the Gross-up Method in the calculation of Article 21 Income Tax and find out which method was the most efficient used to save how much the Corporate ...
Imar Halimah
doaj   +1 more source