Results 61 to 70 of about 649,743 (208)
A LONGITUDINAL ANALYSIS REGARDING THE EVOLUTION OF PROFIT TAX REGULATIONS IN ROMANIA - AN EMPIRICAL VIEW [PDF]
The study conducted a longitudinal analysis regarding Romanian profit tax regulations. Beginning with the first profit tax regulation implemented in 1991 and until now, we analyzed based on a empirical approach all changes that have occurred over time in
Albu Catalin Nicolae +3 more
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Normal, Abnormal Book-Tax Differences And Accounting Conservatism [PDF]
, 2017 The present paper investigates the effect of book-tax differences on the accounting conservatism (as a proxy for financial reporting quality).
Jarboui, Anis, Koubaa, Rakia Riguen
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Reverse Charging Purchases to Intra-transportation Means in the Context of New Tax Regulations [PDF]
New tax rules with effect from 1 May 2009 with a series of changes on the tax deductibility of the value added acquisitions related to transport and fuel use.
Busan, Gabriela, Ecobici, Nicolae
core +1 more source
Phased-In Tax Cuts and Economic Activity [PDF]
Phased-in tax reductions are a common feature of tax legislation. This paper uses a dynamic general equilibrium model to quantify the effects of delaying tax cuts.
Christopher L. House, Matthew D. Shapiro
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Financing America\u27s Roads: The Past Is Prologue [PDF]
, 2005 This article provides a historical perspective of American roadway financing. It explores revenue collection and expenditures at the federal, state, and local governmental levels. Accounting practices of the Highway Trust Fund are discussed including the
Farris, M. Theodore, Gravier, Michael
core +1 more source
Accounting Implications of Taxation [PDF]
Romania's accession to the European Union required a series of changes in the fiscal legislation in order to harmonize it with the Community Regulations; the value-added tax, the new introduced concepts or mechanism being especially regarded at this ...
Ecobici, Nicolae, Paliu-Popa, Lucia
core +1 more source
Effects of Corporate Tax Reforms on SMEs’ Investment Decisions under the Particular Consideration of Inflation [PDF]
Corporate tax reforms carried out in EU countries since 1980 entail lower statutory tax rates and reductions in generous tax depreciation provisions. Several countries including the UK have reduced tax rates for SMEs.
Chang Woon Nam, Doina Maria Radulescu
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Adapting Education: Navigating Hybrid Classrooms in The Post-Pandemic Era
Journal of Digital Learning and EducationHybrid classrooms are designed to support collaborative learning experiences. This concept encourages students to actively engage within learning communities. This study investigates the applicability of hybrid classrooms in a university.
Yunias Monika, Septian Bayu Kristanto
doaj +1 more source
Accounting versus Tax Depreciation [PDF]
Český finanční a účetní časopis, 2008 The aim of this paper is a critical analysis of an article from M. Děrgel: Accounting and tax depreciation - reason for differentiation. Author’s approach is compared with requirements of International Financial Reporting Standards.
openaire +1 more source
CSR's Role In Tax Avoidance: Impact Of Financial Performance And Green Accounting
Jurnal AkuntansiThis research examines how financial performance, green accounting, and corporate social responsibility (CSR) affect tax avoidance in IDX-listed mining companies between 2019 and 2022.
Muhammad Ivanda +2 more
doaj +1 more source