Tax design-tax evasion relationship in Serbia: New empirical approach to standard theoretical model [PDF]
Industrija, 2015 This paper provides evidence on the impact of the change in income tax rates and the degree of its progressivity on the scale of labour taxes evasion in Serbia, using the tax-benefit microsimulation model and econometric methods, on 2007 Living Standard ...
Ranđelović Saša
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Investigating the Effect of Effective Tax Rate and Quality of Corporate Governance on Tax Evasion and Tax Corruption [PDF]
بررسیهای حسابداری و حسابرسی, 2021 Objective: This study investigated the effect of effective tax rates and the quality of corporate governance on tax evasion and corruption by using financial variables.
Ali Namazian +2 more
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Tax planning and corporate effective tax rates [PDF]
2010 International Conference on Science and Social Research (CSSR 2010), 2010 This study attempts to investigate the tax planning activities of Malaysian public companies listed on Bursa Malaysia during the official assessment system tax regime (OAS) (whereby the tax computation is prepared by tax authorities) and the self assessment system tax regime (OAS) (the tax computation is prepared by taxpayers).
Noor, Rohaya Md +2 more
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Agressividade tributária nas empresas de capital aberto que atuam em mercado regulado
Revista Ambiente Contábil, 2022 Objetivo: A pesquisa tem como objetivo identificar se o mercado regulado por intermédio de suas agências é fator determinante para uma postura de menor agressividade tributária nas empresas.
Thais Salvatori França +1 more
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The neutrality of taxation of investment projects in Serbia [PDF]
Ekonomski Anali, 2021 The paper analyses the neutrality of taxation of investment projects on the example of Serbia. The aim of the research is to confirm/reject the existence of uniformity of the tax burden on investment projects that differ regarding the asset type,
Luković Stevan +3 more
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Jurnal Akuntansi, 2023 The aim of this research is to analyze related to the effective tax rate of companies for each classification sector based on the IDX-IC, to analyze the effect of the COVID-19 pandemic on corporate profits and tax burden, and to determine whether the ...
Arya Marantika, Dwi Martani
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From Tax Avoidance to Tax Compliance - Realities and Trends in Financial Reporting in Romania [PDF]
Audit FinanciarMost of the financial and accounting empirical studies on Romanian companies analyse populations or samples of companies listed on the Bucharest Stock Exchange, either on the regulated market or on the alternative AeRo market.
Costel ISTRATE +2 more
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Personal Income Tax Progressivity in the Czech Republic and Its Influence on Tax Revenue
Transylvanian Review of Administrative Sciences, 2023 The article evaluates the influence of the tax progressivity of the personal income tax on tax revenue in the Czech Republic. The first part of the study deals with the analysis of tax progressivity.
Michal Krajňák
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Effective Tax Rate of Corporate Income Tax in the Post-Crisis Period: The Case of Non-Financial Companies Listed on the Bucharest Stock Exchange [PDF]
Ovidius University Annals: Economic Sciences Series, 2017 The intention of the paper is to analyse the evolution of the effective tax rate of corporate income tax for the 2011-2016 period, calculated for the non-financial companies listed on the Bucharest Stock Exchange (Romanian: Bursa de Valori București ...
Teodorescu Mihaela, Istudor Ileana Iulia
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CORPORATE TAX RATES IN THE CONTEXT OF TAX HARMONIZATION
Humanities and Social SciencesCorporate taxes are important for this study since differences in rates can lead to distortions in economic competition and relocation of capital to countries with better tax conditions.
Šimon ULIČNÝ, Alena ANDREJOVSKÁ
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