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Riset Akuntansi dan Keuangan Indonesia, 2018 Tax compliance still needs to be improved by encouraging the implementation of transparent taxation, namely the transparency of tax management in all areas, both administrative and management of the use of funds derived from tax revenue.
Syska Lady Sulistyowatie +1 more
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Banks and Corporate Income Taxation: A Review [PDF]
SSRN Electronic Journal, 2019 In this paper, I review the empirical literature in the intersection of banks and corporateincome taxation that emerged over the last two decades. To structure the included studies, Iuse a stakeholder approach and outline how corporate income taxation plays into the relationof banks and their four main stakeholders: bank regulators, customers ...
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Empirical analysis on corporate taxation [PDF]
, 2007 Die Unternehmensbesteuerung ist eines der Instrumentarien das im Wettbewerb um den mobilen Faktor Kapital von den Industriestaaten eingesetzt wird. Hinsichtlich der wissenschaftlichen Forschung, die den Zusammenhang zwischen der Unternehmensbesteuerung ...
Ramb, Fred
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Sector and size effects on effective corporate taxation [PDF]
The current debate in corporate taxation is focussing on leveling the tax playing field within the European Union in order to allow companies incorporated in different countries to face the same competitive conditions.
Ga�tan Nicod�me
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Taxation and Corporate Performance of Quoted Oil and Gas Companies in Nigeria
FUDMA Journal of Accounting and Finance Research (FUJAFR)While taxation is claimed to be an indispensable means of revenue generation for the government to meet the expectations of its citizens in terms of the provision of social amenities, it is a means of spending from profits for corporate organisations ...
Sani Rufai Abdullahi +4 more
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Consolidation under CCCTB system
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2008 In 2007, when the pilot project of Home State Taxation System should started, but none of the EU Member States applied for, the European Commission has turned its attention to different project in the area of corporate income taxation. The paper presents
Danuše Nerudová
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Essays in Corporate Finance and Corporate Taxation
, 2019 This dissertation contains three chapters, all related to corporate finance and corporate taxation. The first chapter studies how room for interpretation in tax law affects tax planning. The second chapter studies the effects of taxation are influenced by differences in the corporate group structures of multinationals.
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“Estonian” CIT – reasons for choosing and the effects of taxation in the opinion of representatives of selected enterprises in Poland [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: In light of sparse empirical research, this study aims to identify the factors that made selected enterprises switch to E-CIT (Estonian form of Corporate Income Tax) and to present opinions on the potential effects of choosing this form of ...
Anna Dada, Andrzej Dudziński
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Corporate Taxation and Corporate Governance [PDF]
The effects of corporate taxation on firm behavior have been extensively discussed in the neoclassical model of firm behavior which abstracts from agency problems.
Marko Köthenbürger +1 more
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Comparative analysis of corporate tax burden in the euro area during 2000-2013
Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, 2016 Traditionally, some countries have been using the Corporate Income Tax as a way of, starting from relatively high nominal tax rates, encourage certain economic activities through incentives or bonuses that allow considerably reduce actual business ...
Rafael Molina Llopis +1 more
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