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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 Taxation of Capital and Labor Through the Self-Employment Tax [PDF]
, 2012 [Excerpt] Since 1950, self-employed individuals have been covered by the Social Security system. In many regards, their obligation to pay Self-Employment Contributions Act (SECA) taxes into the Old-Age, Survivors, and Disability Insurance (OASDI) and ...
Congressional Budget Office
core +2 more sources
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
doaj +1 more source
The International Crisis of Income Taxation: Combating Tax Havens, Capital Flight and Corruption. [PDF]
, 2007 For over a century, the income tax has been the mainstay of the modern fiscal state, and has underpinned a massive growth in collective spending, especially after it became a mass tax in developed capitalist countries, although in poorer countries tax ...
Picciotto, Salomone
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Can Corporate Income Tax Cuts Stimulate Innovation?
Journal of Financial and Quantitative Analysis, 2015 We hypothesize that corporate income taxes distort firms’ incentives to innovate by reducing their pledgeable income. Using a differences-in-differences methodology, we document that large corporate income tax cuts boost corporate innovation.
Julian Atanassov, Xiaoding Liu
semanticscholar +1 more source
KONTRADIKSI DASAR PENGENAAN PAJAK PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013
Keberlanjutan, 2018 This research tries to elaborate the contradiction between Government Regulation number 46 of 2013 (PP 46/2013) and Article 4 paragraph 1 Law number 36 of 2008 (Income Tax Law) in addressing tax base.
Puan Indri Hazimah Indri Hazimah +1 more
doaj +1 more source
PENGARUH PAJAK PENGHASILAN TERHADAP KESEJAHTERAAN: SUATU MODEL TEORITIS
Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan, 2009 Tax affects distortion on economy. To minimize the distortion, the government canonically switches the income resources to income tax from other types of tax deemed to have the least distortion.
Eddy Suratman
doaj
Riset Akuntansi dan Keuangan Indonesia, 2017 This research is aimed to examine and analyze the influence of tax evasion, tax compliance by tax payer, self assessment system, awareness of tax payer, the comprehension on tax laws, and perceptions of service quality towards the level of tax income ...
Yuli Tri Cahyono
doaj +1 more source
Ciência & Saúde Coletiva, 2015 OBJECT the level and evolution of income inequality among adults in Brazil between 2006 and 2012. OBJECTIVES to calculate the level of inequality, its trend over the years and the share of income growth appropriated by different social groups ...
Marcelo Medeiros +2 more
semanticscholar +1 more source
The effect of income shifting on the local income tax revenues of Flemish municipalities [PDF]
, 2015 Income shifting refers to the transfer of the tax base to a tax characterised by lower average or marginal rates. In the literature the focus is mostly on the shift from corporate taxes to income taxes and the effects of this shift on central governments
Goeminne, Stijn +2 more
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