Results 101 to 110 of about 33,795 (306)

Evaluation of revenues, EBITDA, net profit, and corporate income taxes in relation to the income side of the state budget

Entrepreneurship and Sustainability Issues
The effective operation of small, medium, and large enterprises is essential for society and the state budget. The efficiency of companies from an accounting and financial reporting perspective can be measured based on data presented in financial ...
Agneša Víghová, Iveta Košovská, Monika Hudáková   +2 more
doaj   +1 more source

TAXATION OF FINANCIAL SECTOR AFTER THE CRISIS IN THE EUROPEAN UNION [PDF]

Annals of the University of Oradea: Economic Science, 2012
Taxation of financial sector is an important issue of the actual fiscal policy, especially after the economic crisis impact. By taxing the financial sector, it is intended taxation of financial transactions, and financial activities.
Mara Eugenia-Ramona
doaj  

Does financial system activity affect tax revenue in Malaysia? Bounds testing and causality approach

Journal of Asian Economics, 2013
Abstract We provide new empirical evidence on the relationship among direct tax revenue and banking and non-banking activities in Malaysia's financial system, utilising monthly data for the period 1997–2008. The existence of the long run equilibrium relationship between tax revenue and the financial system was investigated using the autoregressive ...
Taha, Roshaiza, Colombage, Sisira, Maslyuk, Svetlana, Nanthakumar, Loganathan   +3 more
openaire   +3 more sources

Economic Effects of Regional Tax Havens [PDF]

How does the opportunity to use tax havens influence economic activity in nearby non-haven countries? Analysis of affiliate-level data indicates that American multinational firms use tax haven affiliates to reallocate taxable income away from high-tax ...
Mihir A. Desai, C. Fritz Foley, James R. Hines   +2 more
core  

Artificial Intelligence and Access to Justice at the ‘Shop Front’: The Potential and Limitations of Meeting Legal Need Through Technology

Australian Journal of Social Issues, EarlyView.
ABSTRACT In Australia, governments fund Community Legal Centres (CLCs) as part of the legal assistance sector (LAS) to meet the ‘legal needs’ of people experiencing disadvantage who cannot afford private legal services. Persistent unmet demand for CLCs is well‐documented. As artificial intelligence (AI) is increasingly used in private legal practice to
Catherine Hastings, Art Cotterell, Farzana Bruce   +2 more
wiley   +1 more source

LINK BETWEEN FINANCIAL AND TAX REPORTING OF INCOME TAX ON ENTREPRENEURIAL ACTIVITY

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
In this research, a study is carried out regarding the connection between the financial reporting of the entities and the tax reporting of the taxpayers regarding the income tax from the entrepreneurial activity. The research aims to identify the ways of financial reporting of the entities catalogued according to a certain classification, opposite to ...
LAZARI LILIANA, VIERU ROMAN
openaire   +1 more source

Financial Contracting with Tax Evaders [PDF]

, 2014
This paper derives the optimal financial contract when a borrowing entrepreneur can evade taxes in a model of costly state verification. In contrast to previous literature on costly state verification and financial contracting, we find that standard debt
Meyer-Brauns, Philipp, Meyer-Brauns, P.
core  

Quantifying the Sites of Government, Commercial, and Personal Systems‐Perpetrated Financial Abuse

Australian Journal of Social Issues, EarlyView.
ABSTRACT This study explores the institutional systems through which post‐separation financial abuse is perpetrated. While existing measures seek to quantify the harms experienced by women post‐separation, this study draws on financial, welfare and legal service casefiles to identify where such harms occur. Drawing on 76 de‐identified Victorian service
Kay Cook, Adrienne Byrt, Rachael Burgin, Georgina Dimopoulos   +3 more
wiley   +1 more source

Tax Implications on the Company’s Treasury [PDF]

Whatever the structure of the tax system, degree of taxation or the number of compulsory levies, the companies have to make an analysis of tax parameter influence on their activities and, thus, on their treasury. Thus, on the one hand, it is necessary to
Gabriela DOBROTA
core  

Beyond the Outburst: Charting a New Frontier for Understanding and Treating Irritability in Autistic Adults

Autism Research, EarlyView.
ABSTRACT Irritability is a prevalent and impairing feature associated with autism, yet remains poorly understood, particularly in adults. Drawing heavily on insights translated from pediatric and transdiagnostic literatures, we propose that irritability in autistic individuals often reflects a psychophysiological stress or threat response, rooted in a ...
Hsiang‐Yuan Lin, Arthur N. Westover, Amy S. F. Lutz, Manish K. Jha   +3 more
wiley   +1 more source