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The Effect of GRDP Sector Composition on Economic Growth in the Lake Toba Region
Jurnal Ekonomi dan Studi Pembangunan, 2021 This study aims to analyze the effect of 17 economic sectors on economic growth in the Lake Toba Region (KDT). The data used is secondary data in the form of times series from 2010 to 2019 with panel data analysis using Fixed Model Effect (FEM). It shows
Dany Juhandi +2 more
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Social Bonds as an Instrument of Responsible Investment [PDF]
Financial Markets, Institutions and Risks, 2020 Research dedicated to structuring the scientific sphere in social bonds as an instrument responsible investing. The purpose of the paper is to form an information and bibliographic field of research of social bonds as tools of VI and their statistical ...
Yuliya Yelnikova, Irina Golochalova
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Tax Accounting System for Geotechnical Construction [PDF]
MATEC Web of Conferences, 2019 The importance of this research is based on the need of the tax accounting organization as information system, because that can meet the information needs of users in information useful for tax management.
Kholkin Anatolii +4 more
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INTERNATIONAL AND RUSSIAN EXPERIENCE OF INTERACTION BETWEEN AUDITING AND TAX ACCOUNTING
Вестник университета, 2020 International and Russian experiences in the interaction of auditing and tax accounting have been studied. The differences between two accounting models, applying in various countries, have been analysed. The main characteristics of tax (continental) and
E. V. Golubtsova, K. S. Karavaeva
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Cogent Business & Management, 2021 The abuse of transfer pricing by multinational enterprises (MNEs) is a topical issue the world over. Abusive transfer pricing results in the erosion of tax bases and profit shifting from countries with high tax rates to those with lower tax rates, thus ...
Favourate Sebele-Mpofu +2 more
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Income Tax: Genesis of Definition and Object of Accounting
Naukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu, 2020 Income tax in many countries is one of the main sources of filling the public budget and levers of influence on the development of economic processes at the macro level.
G. BASHYROVA
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Tax reforms - taxes without tax laws [PDF]
, 2009 This paper suggests a new tax system without tax laws, tax collection departments and tax enforcement agencies.This new tax system will be without present system’s all Direct and Indirect taxes accompanied by tax laws, tax exemptions, multiple tax ...
Varma, Vijaya Krushna Varma
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Generalized Cash Flow Taxation [PDF]
We show the unique form that must be taken by a tax system based entirely on realization accounting to implement a uniform capital income tax, or, equivalently, a uniform wealth tax.
Alan J. Auerbach, David F. Bradford
core +6 more sources
A comparison of retirement saving using discretionary investment and Regulation 28
South African Journal of Economic and Management Sciences, 2018 Background: There is growing uncertainty in global society with regard to how retirement savings should be approached. The primary reason for this is that most societies do not save enough and their citizens run out of money during retirement.
Gizelle D. Willows +2 more
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Tax Avoidance and Accounting Conservatism [PDF]
SSRN Electronic Journal, 2018 This study analyzes the relation between accounting conservatism, future tax rate cuts and countries’ level of book-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift taxable income into the lower taxed future.
openaire +3 more sources