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Does Tax Debt Capacity Matttter? [PDF]
Finnish Economic Papers, 2009 Nordic corporations to a large extent both pay corporate tax and abstain from utilizing their depreciation allowances to the maximum extent possible. In this paper, we attempt to explain the empirical observation that most firms fails to maximize their tax usage.
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Does South Africa’s tax effort fall short of its tax capacity?
Development Southern Africa, 2021Baneng Naape, Nyasha Mahonye
exaly
Environmental “Fee-to-Tax” and Heavy Pollution Enterprises to De-Capacity
Sustainability, 2022Li Ji, Tian Zeng
exaly
Tax morale, fiscal capacity, and war
Annals of Public and Cooperative Economics, 2023Alessandro Belmonte +2 more
exaly
Tax Capacity Assessment: Approaches And Methods
The European Proceedings of Social and Behavioural Sciences, 2022Musa Shamsudinovich Basnukaev +2 more
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R&D tax incentives and innovation: unveiling the mechanisms behind innovation capacity
Journal of Advances in Management Research, 2022Cicero Eduardo Walter +2 more
exaly
2017
The main research question of the paper is what capacities tax administrations should develop in order to cope with the EU regulations in regard to tax transparency and tax rulings and thus contribute to effective implementation of national and supranational policies on tax rulings through the shared principles of the European Administrative Space ...
Lalić Novak, Goranka, Džinić, Jasmina
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The main research question of the paper is what capacities tax administrations should develop in order to cope with the EU regulations in regard to tax transparency and tax rulings and thus contribute to effective implementation of national and supranational policies on tax rulings through the shared principles of the European Administrative Space ...
Lalić Novak, Goranka, Džinić, Jasmina
openaire