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GENESIS OF TAX ACCOUNTING [PDF]

Russian science: actual researches and developments,Part 1, 2020
This article is devoted to the history of the development and origin of tax accounting in Russia and the world. The stages of development of tax accounting in Russia are highlighted and the prospects for this area in our country are ...
openaire   +1 more source

Corporate Income Taxation of Multinationals in a General Equilibrium Model [PDF]

This paper contributes to the discussion on Separate Accounting versus Formula Apportionment in the corporate income taxation of multinational enterprises (MNEs).
Marco Runkel, Thomas Eichner
core  

Verification of Legal Entities' Overpaid Claims in Value Added Tax System in Iran [PDF]

International Journal of Management, Accounting and Economics, 2014
This paper aims to investigate the relationship between the legal entities' overpaid claims and Value Added Tax Organization reports. The statistical population consists of those legal entities subject to the first and second phases of value added tax ...
Ahmad Arki, Mahmoud Motevaselian, Hamid Sadeghi Rad   +2 more
doaj  

AN ATTEMPT AT MEASURING THE FISCAL INFLUENCE OVER ACCOUNTING OF ROMANIAN LISTED COMPANIES [PDF]

This paper we seek to measure the fiscal influence over accounting on a de facto level,empirical analysis is being performed on companies listed on the Bucharest Stock Exchange (BSE)and RASDAQ market, on a sample of 210 companies.
Dan Dacian Cuzdriorean, Lucia Sucala, Szilveszter Fekete   +2 more
core  

Method of Component Depreciation of Fixed Assetsts and Its Comparision with Traditional Methods [PDF]

This contribution analyzes, based on specific examples, accounting procedures and tax implications of depreciation of tangible fixed assets. It compares the component method, which has recently appeared in the Czech legal regulations, with the ...
Cermakova, Helena, Starova, M.
core   +1 more source

Corporate Income Taxation of Multinationals and Fiscal Equalization [PDF]

This paper investigates the effect of fiscal equalization on the efficiency properties of corporate income tax rates chosen by symmetric countries in a Nash tax competition game under the taxation principles of Separate Accounting and Formula ...
Caterina Liesegang, Marco Runkel
core   +3 more sources

The Impact of Green Claims on Consumer Responses in Bio-Based Paper and Packaging: A Digital Content and Sentiment Analysis of Amazon and Trendyol Reviews

BioResources
This study was conducted to examine how sustainability-oriented (“green”) claims influence consumer responses to bio-based paper and packaging products in digital marketplaces.
Suat Okay
doaj  

Special canal surfaces with Bishop frame and quaternions [PDF]

Surveys in Mathematics and its Applications
The purpose of this paper is to show that canal and tubular surfaces can be obtained by special curves. Also, we reckon the equations of these surfaces with Bishop frame and acquire some corollaries for special curves.
Abdussamet Çalışkan
doaj  

Tax Overpayments, Tax Evasion, and Book-Tax Differences [PDF]

A strictly risk-averse manager makes joint decisions on a firm's tax payments and book profit declarations according to accounting standards. It is analysed how the incentives to overpay or evade taxes and to inflate book profits are influenced by (1 ...
Laszlo Goerke
core  

Digital Marketing Indicators of Lignocellulosic Packaging: A Google Trends–Based Analysis of Global Consumer Awareness

BioResources
Drawing on Google Trends data from 2015 to 2024, this study examined patterns of digital attention toward lignocellulosic packaging materials, including paper, wood, and bamboo.
Suat Okay
doaj