Results 21 to 30 of about 431,279 (336)
Profit Shifting and the Effect of Stricter Transfer Pricing Regulation on Tax Revenue [PDF]
SSRN Electronic Journal, 2019 Using a 20-year-long, population-wide panel with detailed firm and group level data from Norway, we study the profitability change in companies that shift from being domestic to being multinational as well as companies that shift from being multinational to being domestic.
Bakke, Julia Tropina +2 more
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Tax Burden of Russian Oil Companies after Tax Consolidation [PDF]
, 2006 This article takes studying the impact of tax consolidation on oil companies' tax burden as its focus. Oil companies are crucial for the Russian economy while oil and gas money are as well important for the Russian budget. Besides, a lot of oil companies
Buchner, Helmut +5 more
core +2 more sources
Transfer Pricing in the European Union Context [PDF]
Ovidius University Annals: Economic Sciences Series, 2023 The practice of transfer pricing for the purpose of fiscal optimization has become the center of attention in recent years due to the negative impact it has on the tax base, the state budget and competition.
Laurentiu-Mihai Tanase +2 more
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THE EVOLUTION OF THE ROMANIAN STATE BUDGET BETWEEN 2006 - 2021 [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2023 The state budget being the most important budget within the general consolidated budget. The objective of the empirical research undertaken is to analyze the Romanian state budget evolution between 2006 – 2021. In the empirical research, we performed
CSŐSZ CSONGOR
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Corporate income tax: Experiences of implementation in the Republic of Serbia [PDF]
Megatrend RevijaCompanies are independent economic entities that have the competence and legitimacy to carry out a certain type of activity. As such, companies act in the market, are in the role of buyers and sellers, enter into contracts, own property, incur debts and ...
Božić-Miljković Ivana M.
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CONCEPTUAL BASIS OF TAX POLICY FORMATION IN THE GLOBALIZATION CONDITIONS
Baltic Journal of Economic Studies, 2020 The purpose of the article is to analyze the tax systems of the countries of the European Union and Ukraine, the impact of individual indicators of the tax system on the economies development, study the possibility of applying the accumulated experience.
Svetlana Khalatur +2 more
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Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment
International Tax and Public Finance, 2018 Governments’ revenues are lower when multinational enterprises avoid paying corporate income tax by shifting their profits to tax havens. In this paper, we ask which countries’ tax revenues are affected most by this tax avoidance and how much.
P. Janský, Miroslav Palanský
semanticscholar +1 more source
Cogent Business & Management, 2023 This study examines VAT compliance factors among SMEs in Nigeria. Specifically, the study assesses the influence of Taxpayer Perception and Attitudes (TPA), Organizational Characteristics (OC), Tax Compliance Cost (TCC), VAT Implementation Efficacy (VIE),
Azeez Olasunkanmi Ojo +1 more
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BASE EROSION, PROFIT SHIFTING (BEPS) AND TAX REVENUE: ANALYSIS IN SOUTHEAST ASIAN COUNTRIES
Scientific Journal of Tra Vinh University, 2020 This paper analyzes the impact of base erosion and profit shifting (BEPS)on tax revenue in Southeast Asian countries for the period of 2012-2017. ASEAN countries are mostly developing countries with little experience dealing with the aggressive tax strategies of multinational corporations (MNEs).
Mot Van Muoi Huynh, Kien Trung Tran
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Akrual: Jurnal Akuntansi, 2014 The objective of this research is to provide empirical evidence on the utilization of total benchmarking ratio as a mean to assess the fairness of financial statement and the fulfilment of tax obligation in financial intermediaries sector.
Bayu Sarjono
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