Results 21 to 30 of about 593,230 (357)
Nonpoint Source Pollution Taxes and Excessive Tax Burden [PDF]
Environmental & Resource Economics, 2005 If a regulator is unable to measure firms' individual emissions, an ambient tax can be used to achieve the socially desired level of pollution. With this tax, each firm pays a unit tax on aggregate emissions. In order for the tax to be effective, firms must recognize that their decisions affect aggregate emissions.
openaire +5 more sources
Вестник университета, 2021 The article presents the results of calculating the tax burden on the example of a specific organization, which are based on accounting (financial) and tax reporting data, which are digital data of the information and digital platform of the Federal Tax ...
A. V. Zakharova +2 more
doaj +1 more source
Transaction Costs and Corporate Tax Stickiness: Based on Big Data Analysis [PDF]
E3S Web of Conferences, 2021 According to deduction principle in China's tax law, the excess transaction costs of enterprises are limited. Therefore, the higher the rate of enterprise transaction costs, the higher the transaction costs cannot be deducted before tax, resulting in the
Wu Xiaojuan, Cheng Hongwei
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PENGARUH PENDAPATAN DAN BIAYA OPERASIONAL TERHADAP BEBAN PAJAK PADA PT JEMBO CABLE COMPANY TBK
Jurnal Riset Akuntansi Terpadu, 2018 This study aims to determine the effect of income and operational costs on the tax burden on PT Jembo Cable Company Tbk. This study uses secondary data taken from the financial statements of PT Jembo Cable Company Tbk through the IDX website.
Nela Dharmayanti
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Вестник Российского экономического университета имени Г. В. ПлехановаThe importance and appraisal of enterprise tax burden is underlined by its serious impact on its finance and business functioning. In order to conduct a high-quality tax controlling, cut tax risks and achieve optimal tax burden the author focuses ...
S. N. Kovalenko
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Estimation of the Overall Tax Burden on the Economy in Ukraine [PDF]
, 2019 The estimation of the tax burden is important, since, on the one hand, its results reflect the tax system efficiency, and, on the other hands, the level of income redistribution in the national economy.
Martynenko, V. (Valentyna)
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The Hierarchical Clustering of Tax Burden in the EU27 [PDF]
Journal of Competitiveness, 2015 The issue of taxation has become more important due to a significant share of the government revenue. There are several ways of expressing the tax burden of countries.
Simkova Nikola
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The Effects of Mandatory CSR Disclosure on Tax Avoidance and Tax Incidence
Frontiers in Psychology, 2022 The implementation of China’s mandatory corporate social responsibility (CSR) disclosure in 2008 provides us with a natural experiment setting. In this paper, we examine the effects of mandatory CSR disclosure on the levels of firms’ tax avoidance and ...
Rui Ding, Yuanyuan Cao, Yanqi Sun
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Aging and Cancer, EarlyView.Aging‐associated physiological and molecular alterations pose significant challenges in cancer management among India's elderly. Limited geriatric oncology expertise, financial constraints, and inadequate specialized care exacerbate disparities. Strategic expansion of insurance coverage, integration of palliative care, and infrastructural advancements ...
Nihanthy D. Sreenath +3 more
wiley +1 more source
Shift in tax burden and its impact on economic growth in the European Union
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013 This article deals with a tax burden in the European Union in as financial and economic crisis has impacted also on tax systems in the European Union. Governments’ tax measure aims to consolidate public finance and promote an economic growth. The article
Irena Szarowská
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