Results 1 to 10 of about 700,728 (291)
IMPUTING CORPORATE TAX LIABILITIES TO INDIVIDUAL TAXPAYERS [PDF]
National Tax Journal, 1988 This paper presents a method of studying the distributional consequences of corporate tax changes by imputing to individual tax returns the net effect of changes in effective corporate tax rates. Particular attention is given to the difference between nominal and real capital income, to the problem of corporate pension funds, and to the automatic ...
M. Feldstein
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TAX LIABILITIES. APPEAL TO FORECLOSURE [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2014 According to art. 622 of the Code of Civil Procedure, the obligation established by court order or by another enforceable title is carried out willingly. If the debtor does not carry out his duties willingly, it will be achieved by foreclosure.
RĂDULESCU DRAGOŞ LUCIAN
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The Legal Impact and Relevance of Using Plea Bargains to Resolve Tax Disputes in Nigeria
Brawijaya Law Journal, 2022 Governments use taxes to generate the revenue needed to provide basic facilities for society. However, taxpayers may evade tax liabilities or default, compelling tax authorities to resort to quasi-criminal litigation to recover taxes.
Paul Atagamen Aidonojie
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Jurnal Institutions and Economies, 2022 The study analyses the effect of tax avoidance, deferred tax expenses and deferred tax liabilities on real earnings management. The samples consist of 152 manufacturing companies listed on the Indonesian Stock Exchange (IDX).
N. Machdar
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Studies of Applied Economics, 2021 The purpose of the study is to identify areas and form mechanisms for improving the organization of accounting and control of calculations for tax liabilities of budgetary institutions based on the introduction of digital technologies.
S. Syrtseva +5 more
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DEFERRED INCOME TAX: IMPACT ON FINANCIAL AND TAX REPORTING (THE PRACTIСE OF UKRAINE AND GERMANY)
Фінансово-кредитна діяльність: проблеми теорії та практики, 2021 . Income taxation is typical for most countries with their own peculiarities. In the practice of the Ukrainian enterprises, there is a lack of relationship between accounting and tax accounting to reflect the deferred tax asset and deferred tax liability
O. Malyshkin +3 more
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Jurnal Manajemen STIE Muhammadiyah Palopo, 2021 Tax avoidance is a strategy that is common in tax management. As part of management strategy, tax avoidance is important to know for a manager. The purpose of this research is to examine the level of tax avoidance of the manufacturing industry in ...
Andri Marfiana, Yohanes Putra
semanticscholar +1 more source
Discounting of Deferred Taxes: Theoretical Aspects
Учёт. Анализ. Аудит, 2023 The objective of the study is to justify the prohibition of discounting deferred taxes by harmonising their essence with the concept of fair value. The work is theoretical in nature, standard scientific methods have been used, including the collection of
A. A. Aksent'ev
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FEATURES OF ACCOUNTING ORGANIZATION OF LIABILITIES FOR TAXES AND DUTIES UNDER CIRCUMSTANCES OF ENVIRONMENTAL POLICY IMPLEMENTATION IN UKRAINE [PDF]
Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2013 The main problems of accounting organization of liabilities for taxes and duties under current complicated economic and environmental conditions were investigated.
T. Murovana
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Impact of Anti-Crisis Shield on the running of the limitation period for tax liabilities in Poland
Institutiones Administrationis, 2021 This article studies the impact of the Anti-Crisis Shield on the running of the limitation period for tax liabilities in Poland. The main purpose of the article is to analyse whether regulations enacted in relation to introducing the state of epidemic in
Ewelina Bobrus-Nowińska
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