Tax compliance costs: a business administration perspective [PDF]
The paper analyses the relationship of tax compliance costs and business strategy. Due to instruments, like information technology, simplified cash accounting or outsourcing compliance activities to tax advisers, private businesses have a set of ...
Eichfelder, Sebastian, Schorn, Michael
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RANPurpose: To assess the effect of differences between accounting and tax information as well as the adoption of IFRS as tax standards on the persistence of accounting and tax results. Methodology: The autoregressive model was used to estimate the effects
Martha Cecilia Lozada-Orejuela +1 more
doaj +1 more source
CHANGES IN FINANCIAL AND ACCOUNTING ENVIRONMENT IN ALBANIA AND THE IMPACT ON PRACTITIONERS [PDF]
This paper presents a theoretical discussion about the organization of the professions of accounting andauditing in Albania and the most recent changes that have encompassed the Albanian financial and accounting landscapeafter the implementation of new ...
Brikena Leka (Gjoni) +3 more
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The evolutionary aspect of tax systems and tax accounting
Економіка, управління та адмініструванняThe article examines the development of tax systems and tax accounting, starting from their origins in the period of formation of the first states and up to the current stage of digitalisation and internationalisation of tax policy.
D.O. Grytsyshen +3 more
doaj +1 more source
Cross-border group-taxation and loss-offset in the EU: An analysis for CCCTB (Common Consolidated Corporate Tax Base) and ETAS (European Tax Allocation System) [PDF]
The European Commission proposed to replace the currently existing Separate Accounting by an EU-wide tax system based on a Common Consolidated Corporate Tax Base (CCCTB).
Bäumer, Michaela, Dahle, Claudia
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Does accounting for taxes on income provide information about tax planning performance? Evidence from German multinationals [PDF]
This paper investigates the quality of information on tax planning performance which is provided by financial accounting based on IAS 12 (Income taxes). A simple theoretical investment model is used to show that reported tax expenses can be misleading as
Overesch, Michael, Schreiber, Ulrich
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New State Tax Accounting Model - Basic Development in the Tax Information System [PDF]
مطالعات تجربی حسابداری مالی, 2005 The main purpose 'of this article is to present new and modem tax accounting system that is designed for state tax affairs organization. An organization's operating environment necessarily influences its financial accounting and reporting system ...
Jafar Babajani
doaj
Window-dressing in German interwar balance sheets [PDF]
German accounting rules value assets and liabilities asymmetrically and thus lead to grossly distorted balance sheets. In the interwar debate on a reform of disclosure regulation, financial experts considered the (undisclosed) tax balance sheet, which ...
Mark Spoerer
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Earnings and Wealth Inequality and Income Taxation: Quantifying the Trade-Offs of Switching to a Proportional Income Tax in the U.S. Ohio [PDF]
, 1998 This papaer quantifies the steady-state aggregate, distributinal and mobility effects of switching the U.S. to a proportional income tax system. As a perriquisite to the analysi, we propose a theory of earnings and wealth inequality capable of accounting
Castañeda, Ana +2 more
core +1 more source
IAS/IFRS in Belgium: Quantitative Analysis of the Impact on the Tax Burden of Companies [PDF]
The adoption of IAS/IFRS in the European Union is part of the European Commission?s global tax policy whose aim is to establish a coordinated corporate tax base.
Haverals, Jacqueline
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