Results 11 to 20 of about 700,728 (291)
Social Science Research Network, 2020 This paper calculates accurate estimates of income and payroll taxes using a groundbreaking set of linked survey and administrative tax data that are part of the Comprehensive Income Dataset (CID).
Bruce D. Meyer +6 more
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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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THE EFFECT OF TAX PLANNING AND DEFERRED TAX LIABILITIES ON EARNS MANAGEMENT
ECONOMICS & ACCOUNTING JOURNAL, 2019 This researched are intended to analyze the effect of planning tax and deferred tax liabilities on earn management. Manufacturing companies listing on the IDX from 2013 to 2017 are the object of research.
Zulfa Rosharlianti, R. Hidayat
semanticscholar +1 more source
KEMAMPUAN DEKOMPOSISI PAJAK TANGGUHAN UNTUK MEMPREDIKSlKAN ARUS KAS
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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The relationship between deferred taxes and current income tax accruals
Вестник Пермского университета: Серия Экономика, 2023 Introduction. Accounting standards currently apply the principle imposing a 100 % probability of the existence of tax cash outflows on balance sheet deferred tax liabilities.
Andrei Andreevich Aksent’ev
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Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2023 The article considers the role of liabilities in the formation of assets used as resources of creditors for carrying out economic activities of an enterprise.
O.V.
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The State Capacity Ceiling on Tax Rates: Evidence from Randomized Tax Abatements in the DRC
Social Science Research Network, 2023 This paper investigates how tax rates and tax enforcement jointly impact fiscal capacity in low‐income countries. We study a policy experiment in the D.R.
Augustin Bergeron +2 more
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How Can Lower-Income Countries Collect More Taxes?: The Role of Technology, Tax Agents, and Politics
Journal of Economic Perspectives, 2023 Increasing tax revenues is a major policy goal in many low- and lower-middle-income countries. While economic growth is an important determinant of taxation, available evidence indicates that it does not automatically increase taxation. Rather, countries
Oyebola Okunogbe, Gabriel Tourek
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