Results 61 to 70 of about 925,711 (286)
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
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos +3 more
wiley +1 more source
MECHANISM OF TAX-PAYER’S LIABILITY IN REALIZATION OF THE BUSINESS GOAL DOCTRINE
Russian Journal of Economics and Law, 2013 Objective: to prove that the mechanism of business goal doctrine realization forms a new type of liability in tax relations. Methods: The methodological basis of the research is dialectics method allowing to reveal the properties of liability institution
S. P. Bortnikov
doaj
Computation of consolidated tax liability /
, 2011 " ... analyzes the problems relating to the computation of tax liability by an affiliated group of corporations filing a consolidated return. Consolidated tax liability is computed in four steps.
White, George L.
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Business Strategy and the Environment, EarlyView.ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley +1 more source
TAX REFORM AND NONCOMPLIANCE IN INDONESIA
Journal of Indonesian Economy and Business, 2017 The purpose of this paper is to examine the impact of Indonesia’s tax reforms of 2000 and 2008/2009 on taxpayers’ noncompliance. Noncompliance is defined as the difference between the Value Added Tax (VAT) liability and the actual revenue.
Heru Iswahyudi
doaj +1 more source
Owner-occupied housing taxation: an equity evaluation of the UK and US tax systems. [PDF]
This research identifies and quantifies horizontal and vertical inequities resulting from selected owner-occupied housing tax policies though micro-simulation.
Alexander, Phyllis
core +5 more sources
Greening the Bottom Line: Public Funding for Circular Economy Initiatives and Financial Stability
Business Strategy and the Environment, EarlyView.ABSTRACT Public funding for circular economy (CE) initiatives plays a crucial role in shaping corporate financial performance, yet its effects remain underexplored. Grounded in the resource‐based view (RBV) of the firm, this study investigates the financial impact of CE funding on private firms, using Portugal as a case study. It analyses the financial
Rui Cruz +3 more
wiley +1 more source
Missing Trader Intra-Community and Carousel VAT Frauds – ECJ and ECtHR Case Law
Croatian Yearbook of European Law and Policy, 2012 This paper deals with explaining what missing trader intra-Community and carousel frauds are and how they are performed. A fault in taxing intra-Community supplies with Value added tax (VAT) enables these frauds. Member States and the European Commission
Jernej Podlipnik
doaj +1 more source
Deferred Tax Positions and Incentives for Corporate Behavior around Corporate Tax Changes
, 2010 A firm's deferred tax position can affect its incentives to lobby for or against tax reform, as well as how the firm is affected by a transition from one tax regime to another. We compile disaggregated deferred tax position data for a sample of large U.
Rao, Nirupama +5 more
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