Results 21 to 30 of about 237,392 (309)

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

open access: yesЕкономіка, 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

open access: yesPSL 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.

open access: yesMoneta 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

DETERMINAN MANAJEMEN LABA DALAM PERUBAHAN TARIF PAJAK PENGHASILAN BADAN

open access: yesJurnal Akuntansi Kontemporer, 2020
In 2008, the Indonesian Directorate General of Tax Law changes the Income Tax Law. They have been issued the Law Division 36 of 2008 on Income Tax. Corporate income tax rates changes from progressive rates to single rate, which 28% were effected in 2009 ...
Santoso Suando   +2 more
doaj   +1 more source

Offence of tax evasion [PDF]

open access: yesNBP: Nauka, bezbednost, policija, 2016
Giving false data exists as a form of criminal offence if the offender submits a tax application which contains false data regarding legally acquired income, on items or other facts that are relevant for determining tax liabilities. This form of criminal
Risimović Radosav
doaj  

Examining the Scope of Tax Liabilities under Article 187 of Direct Taxes Act of Iran: A Consideration in Islamic Jurisprudence and the Iranian Law [PDF]

open access: yesپژوهش‌نامه حقوق اسلامی
∴ Introduction ∴ This paper delves into the examination of article 187 of Direct Taxes Act of Islamic Republic of Iran, which mandates the role of Public Notaries in guiding property owners through the tax obligations associated with the transfer of ...
Mohammad Reza Abbasi, Mohammad Shokri
doaj   +1 more source

Do Tax Incentives for Farmland Leases Increase Farm Supply? Evidence From Iowa's Beginning Farmer Tax Credit

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross   +2 more
wiley   +1 more source

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

open access: yesAgribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

HIPOTEKA PRZYMUSOWA JAKO FORMA ZABEZPIECZENIA WYKONANIA ZOBOWIĄZAŃ PODATKOWYCH

open access: yesZeszyty Prawnicze, 2016
The Judicial Mortgage: A Form of Securing Tax Liability Summary This paper incorporates a characterisation and a thorough dogmatic analysis of the judicial mortgage as a form of securing the satisfaction of tax liabilities in Polish law.
Aneta Makowiec
doaj   +1 more source

Redistributive land reforms, agricultural productivity, and structural change: New cross‐national evidence

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra   +3 more
wiley   +1 more source

Home - About - Disclaimer - Privacy