Impact of tax competition on fiscal incomes of Kazakhstan in terms of tax competitive environment [PDF]
E3S Web of Conferences, 2020 International tax competition requires tax reforms from all countries in the world. To meet international standards, countries use different methods to attract resources to their economies.
Shakbutova Aliya +4 more
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Effect of expenditures in personal income taxation on horizontal equity in Croatia [PDF]
Financial Theory and Practice, 2012 Tax expenditures include all reliefs and other tax procedures used for reducing or deducting the amount of tax that would otherwise have to be paid by taxpayers.
Hrvoje Simovic
doaj
Specificity of formation of the tax base on corporate income tax in construction
Хабаршысы. Экономика сериясы, 2020 The purpose of the study – reflects a study of the methodology of the process of determining the tax base when calculating corporate income tax on (example of the construction company “XXX”). Identifi-cation of the main problems in calculating income tax
A.T. Okanova, G.S. Kaipova
doaj +1 more source
Compliance with income tax administration among micro, small and medium enterprises in Ghana
Cogent Economics & Finance, 2020 In a developing country like Ghana, Micro, Small, and Medium Scale Enterprises (MSMEs) play an important role in the socio-economic development of the economy.
Charles Peprah +2 more
doaj +1 more source
Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects [PDF]
, 2006 This paper presents progressivity breakdowns for Croatian personal income tax (henceforth PIT) in 1997 and 2004. The decompositions reveal how the elements of the system – tax schedule, allowances, deductions and credits – contribute to the achievement ...
Urban, Ivica, Ivica Urban
core +2 more sources
DEFERRED INCOME TAX: IMPACT ON FINANCIAL AND TAX REPORTING (THE PRACTIСE OF UKRAINE AND GERMANY)
Фінансово-кредитна діяльність: проблеми теорії та практики, 2021 . Income taxation is typical for most countries with their own peculiarities. In the practice of the Ukrainian enterprises, there is a lack of relationship between accounting and tax accounting to reflect the deferred tax asset and deferred tax liability
O. Malyshkin +3 more
doaj +1 more source
The Modelling of Tax Influence on Macroeconomic Framework in Spain
Economic Analysis, 2019 The study provides an empirical analysis of tax impact on selected macroeconomic aggregates in Spain from 1996 to 2016. The objective of this research is to determine how tax forms effect on macroeconomic framework of Spanish economy.
Vera Mirović +2 more
doaj +1 more source
Income Tax Issues on the Omnibus Law and Its Implications in Indonesia
Akrual: Jurnal Akuntansi, 2021 This research has two objectives. The first objective is to analyze the issue of income tax policy based on the idea of taxation omnibus law. In 2020, Law No. 36 of 2008 concerning Income Tax was amended twice as stipulated in Law No.
Prianto Budi Saptono, Cyntia Ayudia
doaj +1 more source
Does tax competition make tax reform essential?
Central European Public Administration Review, 2006 Tax competition is generally defined as competition between national economies to increase their competitiveness and attract foreign investment by means of tax policy.
Maja Klun
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