Results 21 to 30 of about 2,927 (262)

On the existence of tax liability

Налоги и налогообложение, 2021
The subject of this research the normative legal acts that regulate social relations emerging as a result of violation of financial legislation of the Russian Federation and determine unlawfulness of the act and penalties for its commission, grounds and mechanism of legal liability, as well as the established law enforcement practice and the existing ...
openaire   +2 more sources

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
doaj   +1 more source

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

Management of liabilities in the process of assessing the creditworthiness of an enterprise: accounting and information aspect

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.
doaj   +1 more source

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
doaj   +1 more source

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  

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