Model for Calculating the Maximum Permissible Tax Burden in Amur Region in the Context of the Implementation of Largest Investment Projects [PDF]
Экономика региона, 2018 According to the Government of the Amur region, tax collection from the implementation of investment projects was tightly controlled from 2016, because of the region’s high debt load.
Viktor Vladimirovich Ivanov +2 more
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Tax burden as a factor in the sustainability of IT companies: Post-COVID dynamics in Russia [PDF]
E3S Web of ConferencesThe dynamics of the tax burden as a factor in the economic sustainability of Russian IT companies from pre-COVID 2019 to post-COVID 2021, taking into account the scale of their activities is studied herein. In terms of new challenges for companies in the
Vylkova Elena +4 more
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Loss before taxation and corporate tax: The example of banks from Serbia [PDF]
Bankarstvo, 2020 It is usually considered that banks with income before taxation pay corporate tax, while banks with loss before taxation do not. However, it is possible that a bank with loss before taxation incurs corporate tax expense due to the separate calculation of
Vržina Stefan
doaj
Cigarette taxation and consumption in The Czech Republic. Have these factors influenced tax revenue?
Financial Internet QuarterlyThe article evaluates the development of the tax burden on cigarettes in the Czech Republic from 1993 to the end of 2023. Tax burden is represented by effective tax rate. The research results show that the tax burden on these products is still increasing.
Krajňák Michal
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Tax Avoidance of Mining Sector Companies Registered on The Indonesia Stock Exchange
Jurnal AkuntansiThis study aims to test and analyze the effect of deferred tax burden, thin capitalization, and financial distress on tax avoidance with managerial ownership as a moderating variable. It uses a quantitative approach.
Melisa Dwi Kirnanda +2 more
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THEORETICAL BASIS AND PRACTICAL EXPERIENCES OF TAX SHIFTING WITH REFERENCE TO AGRICULTURE
Ekonomika Poljoprivrede (1979), 2011 Country, starting from the general interests, establishes the financial distribution of burden, but individuals burdened by taxes, having their own personal interests, do not accept this distribution.
Goran Milošević, Mirko Kulić
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A Measure of Tax Burden for the Companies Listed on the AeRo Segment of the Bucharest Stock Exchange
Audit Financiar, 2021 Tax pressure can be calculated at the macroeconomic level, but also at the microeconomic level, by analysing the data provided by companies in their financial statements, or by authorities giving official statistics.
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No relief: Tax prices and property tax burdens [PDF]
Regional Science and Urban Economics, 2011 Abstract In 2001 the state of Minnesota reduced the weights assigned to non-residential property in local property tax bases, which increased residents' price of raising property tax revenue and affords the opportunity to identify the tax price elasticity of local tax revenues and expenditures. Results suggest that a one percent increase in residents'
openaire +1 more source
Innovative approaches to optimizing taxation in organizations
Вестник университетаIn conditions of rapid progress in technology and constant changes in tax legislation, the task of optimizing the taxation in organizations is becoming increasingly difficult for business entities.
E. A. Kirova, E. A. Ponomarenko
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Local government debt and corporate tax burden: A perspective based on the trade-off of government tax collection and management. [PDF]
PLoS One, 2023 Tang W, Zhao X, Zhai S, Cao L.
europepmc +1 more source