Results 11 to 20 of about 3,100,308 (312)
Український соціум, 2023 The article dwells upon the main problems of granting permission for the right to use tax benefits by enterprises of public organizations of persons with disabilities, related to the procedure for giving such approval, analysis, and control over the ...
Teriukhanova I. M.
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The effect of stock market pressure on the tradeoff between corporate and shareholders’ tax benefits
China Journal of Accounting Research, 2015 The Taiwanese government offers firms that invest in qualified projects in emerging high-tech industries two mutually exclusive tax incentives—a corporate 5-year tax exemption or shareholder investment tax credits.
Ming-Chin Chen
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Tax violations of the Decree on Fiscal Benefits and Direct Grants for Mitigation of Economic Consequences of COVID-19 Pandemic [PDF]
Anali Pravnog Fakulteta u Beogradu, 2020 The subject of our analysis are tax offenses in the Republic of Serbia related to abuse and subsequent loss of rights to fiscal benefits and direct grants. The article points out that tax offenses, as is the case with taxes, can only be introduced in law.
Đokić Minja, Rilaković Ilija
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The societal benefit of a financial transaction tax [PDF]
European Economic Review, 2014 We provide a novel justification for a financial transaction tax for economies, where agents face stochastic consumption opportunities. A financial transaction tax makes it more costly for agents to readjust their portfolios of liquid and illiquid assets in response to these liquidity shocks, which increases the demand for - and the price of liquid ...
Berentsen, Aleksander +2 more
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Income tax grouping as tax management tool: lessons from EU with focus on Poland
Business: Theory and Practice, 2020 The paper discusses the availability tax grouping among EU countries as well as benefits and costs of this tax incentive. Article focuses on Poland, where real usage of this tax management tool is analysed.
Andrzej Karpowicz
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Understanding the compliance costs of benefits and tax credits [PDF]
, 2009 This report describes a scoping study to understand more about the nature of the 'costs of compliance' that claimants of social security benefits and (personal) tax credits incur, and discusses possible ways of measuring such costs. 'Costs of compliance'
Shaw, J. +8 more
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Taxation, tax benefits and competition distortion in Brazil
Revista Direito Mackenzie, 2023 This research addresses the relationship between taxation and competition in Brazil. As taxation influences decision on resource allocation by economic agents, the article will focus on two kinds of tax benefits: the Manaus Free Trade Zone and the ...
Vicente Bagnoli +2 more
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Some Issues in the Work of Probation Inspectorates Related to the Execution of Sentences in the Form of Correctional Labor [PDF]
Пенитенциарная наука, 2021 Introduction: we usethe analysis of official data and the results of our own research to identifymajor issues in the work ofprobation inspectorates aimed at executing penalties in the form of correctional labor.
LEONID N. TARABUEV
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Corporate social responsibility dispenses with Colombian tax benefits
Revista Ingenio, 2017 The following article aims to emphasize the concept of Corporate Social Responsibility, from foundations such as responsibility, ethics and sustainable development, and to demonstrate the incoherent relationship that the taxpayer of income tax, of a ...
Jennifer Andrea Lemus Quintero +1 more
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Revista Arbitrada Interdisciplinaria Koinonía, 2020 The objective of this study is to design a methodological guide for the accounting and tax treatment of Provisions for eviction and employer retirement, their recognition and accounting and tax measurement of labor benefits under IFRS for SMEs of the ...
Marco Antonio Chacón-González +2 more
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