Results 61 to 70 of about 947,936 (143)

Tax Liability for Wage Theft

, 2018
This paper shows how, under existing tax law, illegal wage underpayment by an employer (sometimes called “wage theft”) may generate employer tax liability for unreported income or disallowed business expense deductions. Given that the tax authority needs information from the underpaid worker to prove such liability, the paper identifies two ways that a
openaire   +4 more sources

Liquidity Constraints and Tax Liability Targeting of Banks in Ghana: Analysis of Persistence and Distance to Target

Foundations of Management
This paper examines the effect of liquidity constraints on tax liability targeting among banks in Ghana, with emphasis on the persistence and speed of adjustment toward tax targets.
BOATENG Kwakye, OMANE-ANTWI Kwame Bosiako, QUEKU Yaw Ndori   +2 more
doaj   +1 more source

Creation of tax liabilities [PDF]

The application of a general anti-avoidance rule (GAAR) results in the creation of a tax liability. This liability is primarily associated with the decision of the Head of the National Revenue Administration (KAS) issued under Chapter IIIA of the Tax ...
Bartosiewicz, Adam
core   +2 more sources

Inconsistencies in the Legal Framework for Preliminary Returns of Individual Local Income Tax and Proposals for Improvement : Focusing on Penalty Tax Relief Provisions and the Date on Which Tax Liability Arises

Individual local income tax was converted from a surtax attached to the national income tax into an independent local tax in 2014. Since 2020, an independent filing system for individual local income tax has been implemented. With the introduction of the
KOREAN SOCIETY OF TAX LAW, Jung-Min Lee
core   +1 more source

Limited liability companies /

, 2011
" ... focuses on the federal tax consequences of using a limited liability company (LLC) for conducting business operations. It is not a primer on the fundamentals of partnership taxation.
Lohnes, Karen., Starr, Samuel P.
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Tax in the Cathedral: Property Rules, Liability Rules, and Tax [PDF]

, 2013
The distinction between property rules and liability rules has revolutionized our understanding of many areas of law. But scholars have long assumed that this distinction has no relevance to tax law. This assumption is flatly wrong.
Blair-Stanek, Andrew
core   +1 more source

Reforming the corporate manager’s liability for tax liabilities

, 2016
Le mécanisme de solidarité traverse le droit fiscal. D’essence civile, la solidarité est intimement liée aux moyens de recouvrement dont dispose l’administration. S’agissant du dirigeant de société, sa « responsabilité pécuniaire » ou « solidarité patrimoniale » est actuellement suspendue à la décision du juge.
openaire   +1 more source

A MODERN VIEW OF TAX LIABILITY

Scientific notes of Taurida National V.I. Vernadsky University. Series: Juridical Sciences, 2023
T.O. Kolomoiets, M.V. Tytarenko, V.K. Kolpakov   +2 more
openaire   +1 more source

Comparing Income Tax Liability Across States: Where Does Missouri Rank? [PDF]

, 2017
The answer to the question “Is Missouri a low-tax state?” depends on the approach used. This paper addresses the question by comparing income taxes. Specifically, for purposes of comparison we calculate, for each state, the income tax liability for a ...
Hafer, R. W., Rathbone, Michael
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Ohio individual income tax : tax years 1974 - [2009]

Tax years 1974-; "Table TS-8."; "Tax went into effect in 1972. However, the data for 1972 and 1973 is unreliable, and is not shown in this table."; For each year provides: Number of tax returns; total federal adjusted gross income (in millions); average ...

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