Results 31 to 40 of about 2,927 (262)
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
Accounting and analytical support of management control over tax expenses and tax liabilities
Економіка, управління та адмініструванняThe 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
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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
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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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
Market value and tax litigation in Brazilian companies [PDF]
Revista Contabilidade & FinançasThis article aimed to examine the effect of tax provisions and contingent liabilities on the market value of companies and to identify the factors influencing the degree of tax litigation.
Hélder Santos, Raquel Sarquis
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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
The Issues Of Tax Liabilities Accounting
The American Journal of Social Science and Education Innovations, 2020 This article is devoted to the consideration of theoretical and methodological views, practical and legal basis for the accounting of liabilities, including tax liabilities. In addition, the article studies the current state of tax liability accounting and provides relevant proposals and recommendations.
Tuychiev Alisher Jurayevich +1 more
openaire +2 more sources
Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens
Australian Journal of Social Issues, EarlyView.ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood +3 more
wiley +1 more source