Results 41 to 50 of about 16,343 (198)
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.
core
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
core
Social and Economic Problems of Entrepreneurship within the Scopes of the National Revenue Strategy for 2024-2030 [PDF]
Економічний вісник Державного вищого навчального закладу Український державний хіміко-технологічний університетIn today’s operating conditions, Ukraine needs to reduce its financial dependence on partners. The way to do this is to reform the tax and customs policy of Ukraine.
Olena Vinichenko +3 more
doaj +1 more source
The Corrective Tax versus Liability As Solutions to the Problem of Harmful Externalities [PDF]
Although the corrective tax has long been viewed by economists as a theoretically desirable remedy for the problem of harmful externalities, its actual use has been limited, mainly to the domain of pollution.
Steven Shavell
core
Uproszczenie przy imporcie towarów wynikające z art. 33a ustawy o podatku od towarów i usług
Wrocławsko-Lwowskie Zeszyty PrawniczeThe import of goods gives rise to a tax liability in VAT. According to the general rules, the taxable person is obliged to calculate and show the amount of VAT in the customs declaration.
Adam Krychowski
doaj +1 more source
Mental accounting in tax liabilities
DECISIONAbstractMental accounting refers to a set of cognitive processes in which people code, categorize and evaluate money depending on where it came from and what they are going to spend it on, and this influences the way they make decisions. The concept of mental accounting violates the principles of standard economic theories, which consider money to be ...
Maryam Bathaei Javareshk +2 more
openaire +1 more source
On the Choice Between Property Rules and Liability Rules [PDF]
When parties can bargain with each other in an externality situation, it is frequently argued that liability rules are preferable to property rules. The case for liability rules is thought to be strongest when the parties behave strategically, when the ...
A. Mitchell Polinsky
core
Problems of tax legal liability.
, 2020 Problems of Tax Legal Liability The Master thesis "Problems of Tax Liability" is divided and examined for obligation of legal tax problems for its point of aspect, purpose, concept and rising problems thus continuing with ways of solution.
Strazdas, Povilas,
core
Risk Attitudes and the Shift of Liability from the Principal to the Agent. [PDF]
This paper studies the problem of illegal behavior within a principal-agent framework. The agent performs an illegal activity which benefits the principal, and can exert an effort that negatively affects the likelihood of detection of the violation.Two ...
Privileggi, Fabio +2 more
core
LIABILITY FOR TAX LIABILITIES IN CASE OF UNDISCLOSED PARTNERSHIP
THE LAW AND THE BUSINESS IN THE CONTEMPORARY SOCIETYThis report presents the main characteristics of undisclosed partnership, outlines the factual composition of joint liability and its specific features in case of undisclosed partnership. the influence of this type of partnership on the liability of public claims, as well as the specifics of joint and several liability in financial law are an emphasis ...
openaire +1 more source