Results 1 to 10 of about 237,392 (309)
KEMAMPUAN DEKOMPOSISI PAJAK TANGGUHAN UNTUK MEMPREDIKSlKAN ARUS KAS [PDF]
Jurnal Akuntansi Kontemporer, 2013 This study uses two models to test the predictive ability of deferred taxes. The first model tests the predictive ability of deferred tax assets and deferred tax liabilities. The second model tests the predictive ability of decomposition of deferred tax
Dyna Rachmawati
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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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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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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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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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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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Tax leverage and third-party capital cost for Brazilian companies
Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, 2022 This study empirically investigates whether Brazilian companies that are more tax-leveraged have a lower capital cost from third parties than those that are less tax-leveraged. The survey data comprises financial information from 315 companies listed on
Joseane Martins Cardoso Duarte +2 more
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Tax liability and fulfillment of tax obligations [PDF]
Zbornik radova Pravnog fakulteta, Novi Sad, 2015 Tax liability is the duty of the taxpayer to pay the tax. The taxpayer is responsible for the fulfillment of tax obligations from the moment of the occurrence of taxable event on which the authority imposed the tax liability. The moment of the occurrence of taxable event shall be determined separately for each tax, in accordance with the relevant tax ...
Milošević Goran B., Kulić Mirko V.
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Jurnal Akuntansi Kontemporer, 2020 Earnings management activities which were detected in book-tax differences can be done by raising the net deferred tax liabilities that result in the ascension of deferred tax expenses.
Lydiawati Tandio +2 more
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