Results 21 to 30 of about 700,728 (291)

Kemampuan Dekomposisi Pajak Tangguhan untuk Memprediksikan 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.
Dyna Rachmawati
doaj   +1 more source

Deferred income tax in multinational banks: A case of Croatia, Serbia and Slovenia [PDF]

Bankarstvo, 2022
Deferred income tax is an important position in financial statements of banks. It is primarily a result of temporary differences between book and tax values of assets and liabilities.
Vržina Stefan
doaj  

Tax Avoidance and Asymmetric Behavior of Costs [PDF]

Iranian Journal of Accounting, Auditing & Finance, 2017
The purpose of this study is to investigate the relationship between tax avoidance and asymmetric costs (cost stickiness). Generally, shareholders expect managers to pursue their personal interests, so they attempt to reduce tax liabilities and tax ...
roya darabi, mohammad zamani
doaj   +1 more source

Value Added Tax the Internet Trading: Features of Documentation, Accounting and Reporting

Naukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu, 2022
The scientific article reveals the peculiarities of documenting the value added tax calculations (hereinafter - VAT) in online commerce. The rules for filling in tax invoices and calculating adjustments to them in accordance with changes in the current ...
O. A. ZORINA, O. A. YURCHENKO, O. V. PETRAKOVSKA   +2 more
doaj   +1 more source

Analysis of recent property price developments and implications for Local Property Tax liabilities and revenue yield

Administration, 2016
The introduction of the Local Property Tax (LPT) in 2013 marked a significant reform to tax policy in Ireland. Initial liabilities for LPT were determined by self-assessment into bands of property values as of May 2013, and the first revaluation was ...
O’Connor Brendan, Lynch Donal
doaj   +1 more source

The Impact of Gender on Tax Compliance in Southern Albania

International Journal of Financial Studies
We examine whether gender influences formal tax compliance among self-employed taxpayers in Southern Albania—focusing on two observable behaviors: paying taxes on time and the amount of unpaid tax debt (arrears). The study does not examine tax evasion or
Blerina Dervishaj, Melaize Gropa
doaj   +1 more source

CHOICE OF THE FORM OF TAXATION OF A MICRO-ENTERPRISE AS AN INSTRUMENT OF TAX OPTIMILISATION IN THE LIGHT OF THE CHANGES IN THE POLISH DEAL [PDF]

Annals of the Polish Association of Agricultural and Agribusiness Economists
The purpose of this article is an evaluation of the impact of changes in regulations concerning income tax assessment and premiums for medical insurance from economic activity of microenterprises as part of the so-called „Polish Deal” on the value of ...
Joanna Florek
doaj   +1 more source

Accounting and analytical support of management control over tax expenses and tax liabilities

Економіка, управління та адміністрування
The article analyses the system of economic operations related to tax expenses and tax liabilities of taxpayers and the role of accounting in their reflection.
M.F. Nagirniak
doaj   +1 more source

Inflation and the indexation of personal income taxes in theory and in practice

PSL Quarterly Review, 2014
The work considers the arguments for and against the indexation of personal income taxes. The author first reviews the effects of inflation on personal income and tax liabilities.
V. TANZI
doaj   +1 more source

Inflazione e indicizzazione dell'imposizione personale sul reddito.

Moneta e Credito, 2014
The work considers the arguments for and against the indexation of personal income taxes. The author first reviews the effects of inflation on personal income and tax liabilities.
V. TANZI
doaj   +1 more source