Results 41 to 50 of about 1,215 (154)
Disclosure of tax‐related critical audit matters and tax‐related outcomes
Contemporary Accounting Research, Volume 41, Issue 2, Page 719-747, Summer 2024.Abstract Given that tax‐related critical audit matters (tax CAMs) were prevalent among accelerated filers (18.5% of observations) during the initial year of CAM disclosures, we examine whether an auditor's disclosure of tax CAMs is associated with variation in tax‐related financial reporting quality, tax avoidance, and tax‐related earnings management ...
Katharine D. Drake +3 more
wiley +1 more source
Importance de l’impôt dans le développement de la République Démocratique du Congo [PDF]
ZiglôbithaRésumé : En résumant la notion de la fiscalité, est souvent difficile et complexe à cerner. Toutefois, la fiscalité peut être résumée comme l’ensemble des règles, des lois et des mesures utilisées par un État ou une collectivité pour percevoir des impôts
Paul BAWENO NSIMBA
doaj +1 more source
Shareholder perceptions of external tax advisors in corporate tax planning
Contemporary Accounting Research, Volume 41, Issue 2, Page 1311-1345, Summer 2024.Abstract We examine shareholders' perceptions about how external tax advisors contribute to corporate tax planning. As residual claimants of corporate tax planning, shareholders benefit from lower corporate taxes, but also bear the financial and reputational costs of subsequent tax enforcement.
Michael P. Donohoe +2 more
wiley +1 more source
El IVA: expectativas y cambios necesarios
Iustitia, 2011 El IVA es un impuesto comunitario y una de sus características tiene como objetivo introducir un sistema común. Este artículo plantea que el nuevo régimen del IVA deberá garantizar el control de la imposición y considerar las transacciones ...
Pablo Antonio Moreno Valero
doaj +1 more source
Contemporary Accounting Research, Volume 41, Issue 1, Page 163-194, Spring 2024.Abstract This study examines the effect of shareholder scrutiny of corporate tax avoidance behavior and its related financial reporting. Specifically, we explore the factors associated with shareholder tax litigation and its effect on the future tax behavior of the sued firm and its peers.
Dain C. Donelson +3 more
wiley +1 more source
Évaluation de la mise en œuvre de la décentralisation fiscale congolaise. Cas de la ville de Kinshasa [PDF]
Mouvements et Enjeux SociauxLa décentralisation politique et administrative appliquée actuellement en République Démocratique du Congo ne garantit pas la ville province de Kinshasa en une réelle autonomie de gestion des ressources économiques, financières, techniques et humaines ...
Alexis MUSUDI TONY
doaj
Canadian Journal of Economics/Revue canadienne d'économique, Volume 57, Issue 1, Page 78-107, February / Février 2024.Abstract In this paper we study the macroeconomic effects of changes in federal taxes for the Canadian economy for the time period 1961–2014. We document all legislated tax changes and the motivations behind them. We then employ the narrative methodology of Romer and Romer (2010) and Cloyne (2013) to identify exogenous changes in federal taxes.
Syed M. Hussain, Lin Liu
wiley +1 more source
Family‐level responses to the introduction of Tax‐Free Savings Accounts
Canadian Journal of Economics/Revue canadienne d'économique, Volume 57, Issue 1, Page 108-139, February / Février 2024.Abstract This paper presents evidence on the effect of the introduction of Canadian Tax‐Free Savings Accounts (TFSAs) on the savings of families with children. Contributions to TFSAs are not tax‐deductible but capital income earned in the account accrues tax‐free and withdrawals are not taxed.
Adam M. Lavecchia
wiley +1 more source
Funding Charities Through Tax Law: When Should a Donation Qualify for Donation Incentives?
Canadian Journal of Nonprofit and Social Economy Research, 2012 Canadian income tax law provides incentives for taxpayers to make charitable donations. Since only those donations to charities qualifying as charitable “gifts” are eligible for donation incentives, the definition of gift bodes significant revenue ...
Adam Parachin
doaj
Strategic capital taxation, tradable emission permits and global pollution
Canadian Journal of Economics/Revue canadienne d'économique, Volume 57, Issue 1, Page 276-296, February / Février 2024.Abstract The paper considers a two‐country model with international capital mobility and production‐generated cross‐border pollution. It examines the effectiveness of alternative policy combinations consisting of capital taxes and nationally or internationally tradable emissions permits in reducing global pollution.
Nikos Tsakiris +2 more
wiley +1 more source