Results 211 to 220 of about 7,588 (252)

Discounting Deferred Tax Liabilities.

The Accounting Review, 1972
Abstract The article reports that discounting deferred tax liabilities constitutes a departure from the incurred cost standard underlying the accounting for other liabilities. Nevertheless, this departure has merit, for the operational advantages of deferring taxes are disclosed separately in the income statement. Financial management
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Criminal liability in the tax sphere

Аграрное и земельное право, 2022
V.O. Galueva, M.A. Batsazov
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Valuing the Deferred Tax Liability

Journal of Accounting Research, 1998
Using a model of corporate investment in which the deferred tax liability never reverses, I show that deferred taxes are a real economic burden whose value is the amount recognized multiplied by a fraction. The numerator of the fraction is the tax depreciation rate, and the denominator of the fraction is the sum of the tax depreciation rate and the ...
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Director and officer liability and corporate tax avoidance

Journal of Business Finance and Accounting, 2023
Wald John, Sung-Jin Park, Sarfraz Khan
exaly  

Tax liability side equivalence and time delayed externalities

European Journal of Political Economy, 2022
Erte Xiao, Silvia Tiezzi, Lingbo Huang
exaly  

The effect of taxes, similar financial liabilities and demographic variables on Turkey's table wine market: a survey

British Food Journal, 2021
Ayse Nil Tosun, Ayfer Ezgi Yilmaz
exaly  

Optimization of firm's tax liability

2012
The thesis is divided in two basic parts. The first part includes structure of the tax system in the Czech Republic, explanation of tax definitions and characteristics of Czech tax system. The goal of the first part is to clarify the tax system, tax base calculation and factors that influence its amount.
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Discharging Business Tax Liabilities

Southern Economic Journal, 1957
John B. McFerrin, Horace J. DePodwin
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Renewal As a Reason That Ends The Tax Liability in Tax Affairs

2021
Considering the tax amnesty regulations regarding tax debts in our country, it is seen that although the concept of withdrawal is generally used to express the termination of existing tax debts, different reasons for termination without waiver are included in terms of legal characteristics.
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A. Tax subjects – tax liability

Florian Haase, Daniela Steierberg
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