Results 31 to 40 of about 700,728 (291)
Can Other Comprehensive Income be Used for Tax Avoidance?
Jurnal Akuntansi dan Keuangan, 2022 Other Comprehensive Income (OCI) is the impact of applying fair value accounting, namely the difference between the fair value of assets (liabilities) and their carrying values.
Marhaendra Kusuma, P. Rahayu
semanticscholar +1 more source
DETERMINAN MANAJEMEN LABA DALAM PERUBAHAN TARIF PAJAK PENGHASILAN BADAN
Jurnal 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
NBP: 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]
پژوهشنامه 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
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American 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
Redrawing the Map of Global Capital Flows: The Role of Cross-Border Financing and Tax Havens
Quarterly Journal of Economics, 2020 Global firms finance themselves through foreign subsidiaries, often shell companies in tax havens, which obscures their true economic location in official statistics.
Antonio Coppola +3 more
semanticscholar +1 more source
American Journal of Industrial Medicine, EarlyView.ABSTRACT Background For much of the 20th century, the South African mining industry had a statutory compensation system for pneumoconiosis and tuberculosis characterized by gross racial inequality. This study examines the impact of inflation over the period 1973–2024 on the real value of miners' lung disease compensation, including the effect of the ...
Martin Nicol +3 more
wiley +1 more source
HIPOTEKA PRZYMUSOWA JAKO FORMA ZABEZPIECZENIA WYKONANIA ZOBOWIĄZAŃ PODATKOWYCH
Zeszyty 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
Superannuation Reimagined: Moving Beyond the Origins to an Indigenous Focus
Australian Journal of Social Issues, EarlyView.ABSTRACT Retirement income systems, such as superannuation, are meant to be non‐discriminatory and consider disadvantage faced by members of society. There are significant differences between the life expectancies of Indigenous and non‐Indigenous peoples. The gap in life expectancies is not considered when determining when Indigenous peoples can retire.
Levon Ellen Blue +2 more
wiley +1 more source
Mapping Intimate Partner Financial Abuse Across Public and Private Systems
Australian Journal of Social Issues, EarlyView.ABSTRACT This article maps the ways that intimate partner financial abuse presents, and the range of public and private entities involved in its perpetration. It reports on an analysis of submissions by individuals to the Australian parliamentary inquiry into the Financial Services Regulatory Framework in Relation to Financial Abuse.
Adrienne Byrt +3 more
wiley +1 more source