Results 31 to 40 of about 986,730 (383)

Evaluating the Corporate Tax Performance and Analyzing the Tax Trends through the Utilization of Data Mining Algorithms [PDF]

تحقیقات مالی, 2015
There is always a considerable difference between the corporate performance and the tax levy that is identified by the taxation authorities which has become a common practice.
Babak Sohrabi, Iman Raeesi Vanani, Vahideh Ghanooni Shishone   +2 more
doaj   +1 more source

Corporate taxation and investment of multinational firms

, 2020
This paper explores the effect of corporate taxes on the investment of multinational enterprises (MNEs), and whether this effect differs across MNE groups depending on their profitability rate.
V. Millot, Åsa Johansson, Stéphane Sorbe, Sébastien Turban   +3 more
semanticscholar   +1 more source

Compliance with base erosion and profit shifting action 13: Insights from tax consultants and tax officials

European Research on Management and Business Economics
To combat firms exploiting transfer pricing as a tool for tax avoidance, the Organisation for Economic Co-operation and Development (OECD) introduced the Base Erosion and Profit Shifting Action 13 (BEPS 13), enhancing tax transparency and the exchange of
Annelies Roggeman, Leila Aro-Sati, Isabelle Verleyen   +2 more
doaj   +1 more source

Possible ways of corporate tax base harmonization in the European Union

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2008
The possible ways of corporate tax base harmonization in the European Union are presented in the paper. Present situation when there are 27 different taxation systems used in the EU increases compliance costs of taxation to the companies and therefore ...
Danuše Nerudová
doaj   +1 more source

Corporate Taxation and the Distribution of Income

Social Science Research Network, 2020
Higher corporate taxes reduce corporate business operations, replacing them with operations by noncorporate businesses that are risky and have undiversified ownership.
James R. Hines Jr.
semanticscholar   +1 more source

Enablers and Barriers in FinTech Adoption: A Systematic Literature Review of Customer Adoption and Its Impact on Bank Performance

FinTech
The rise of financial technology (FinTech) has generated substantial research on its adoption by customers and the associated implications for traditional banks.
Amna Albuainain, Simon Ashby
doaj   +1 more source

Corporate Tax in European Union and the Theory of Corporate Finance

Folia Oeconomica Stetinensia, 2015
One of the main objectives to be accomplished by the European Union law is to eliminate barriers to the functioning of domestic market and in particular improve the competitiveness of enterprises.
Iwin-Garzyńska Jolanta
doaj   +1 more source

Changes in the taxation of personal and corporate income in developed countries

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012
Over the past ten years, the tax policies have responded in two stages: for the period of a swift economic growth by 2008, and during the rapid economic recession over the period of 2009–2010.
Leoš Vítek
doaj   +1 more source

Digital business taxation issues and threats abstract

Vilnius University Open Series, 2020
“Article of digital business taxation issues and threats”, analyzes the impact of the digitalization in modern society and the changes of corporate profit tax.
Alanas Gulbinas, Kamilė Jogminaitė
doaj   +1 more source

Analysis of the Share of Corporate Property Tax in the Structure of Tax Revenues by Regions and Economic Activities

Финансы: теория и практика, 2023
The subject of the study is the revenues from the corporate property tax in the context of types of economic activity and regions. The purpose of the study is to determine the role of corporate property tax in the structure of tax revenues in terms of ...
R. V. Balakin, A. A. Popov, S. D. Shatalov   +2 more
doaj   +1 more source