Results 41 to 50 of about 2,222 (215)
Loss before taxation and corporate tax: The example of banks from Serbia [PDF]
Bankarstvo, 2020 It is usually considered that banks with income before taxation pay corporate tax, while banks with loss before taxation do not. However, it is possible that a bank with loss before taxation incurs corporate tax expense due to the separate calculation of
Vržina Stefan
doaj
Tax Loss Carryforwards and Corporate Tax Incentives [PDF]
, 1986 This paper was prepared for the NBER Conference on Taxation and Capital Formation, February 13-16 ...
Auerbach, Alan J., Poterba, James M.
openaire +3 more sources
Corporate culture and tax planning
Review of Quantitative Finance and Accounting, 2022 Abstract In this paper, we study the relationship between corporate culture and tax planning. Using the competing values framework and natural language processing techniques, we document that firms with collaboration-oriented (control-oriented) corporate cultures are associated with lower (higher) effective tax rates.
Mansoor Afzali, Timmy Thor
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Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Estimates of reductions in greenhouse gas (GHG) emissions from lower demand for cattle‐based products must account for substitution effects. This study collected data through two surveys—one on ground beef and another on dairy milk—to evaluate substitution effects and potential GHG reductions.
Brandon R. McFadden +5 more
wiley +1 more source
Determinan Perencanaan Pajak dan Perilaku Kepatuhan Wajib Pajak Badan
Jurnal Akuntansi Multiparadigma, 2014 This research aims to examine the factors that influence the applied of tax planning in corporate and the corporate tax compliance behavior. Purposive sampling was employed to collect 120 corporate taxpayers in Samarinda city with tax professional as ...
Muhammad Abadan Syakura, Zaki Baridwan
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Tax Avoidance, Tax Reporting Aggresiveness, Tax Risk, & Corporate Risk
Riset Akuntansi dan Keuangan Indonesia, 2021 This study aims to examine whether tax avoidance, tax reporting aggressiveness and tax risk have an effect on corporate risk. This study describes the different terms of tax avoidance and tax aggressiveness.
Verani Carolina +2 more
doaj +1 more source
Sustainable Productivity Growth in Agriculture: The Role of Shifts in R&D Investments and Technology
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The objective of the paper is to evaluate the long‐term prospects of sustainable productivity growth linked to plausible assumptions on public agricultural R&D investments as the key productivity driver. Second, it investigates the role of changing R&D focus from yield maximization to input saving technologies (fertilizers and pesticides). The
Zuzana Smeets Křístková +4 more
wiley +1 more source
Frontiers in Environmental Science, 2023 Using the data of listed companies in the Chinese capital market from 2014 to 2020, this paper studies the impact of the CEO’s green ecological experience on corporate green innovation and further analyzes the moderating effects of tax credit rating and ...
Lixia Wang +3 more
doaj +1 more source
Corporate Taxes in the European Union [PDF]
Intereconomics, 2007 The enlargement of the European Union in 2004 and 2007 by a number of countries with comparatively low corporate tax rates – seen by some as representing an unfair competitive advantage – has refuelled the debate on corporate taxation in Europe. The present Forum highlights a number of pertinent issues and discusses the challenges implied for European ...
Schratzenstaller, Margit +7 more
openaire +2 more sources
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross +2 more
wiley +1 more source