Results 21 to 30 of about 947,936 (143)

The Triple Effect of Carbon Taxation: Rhetoric Versus Reality in Climate Policy

Jurnal Akuntansi
This study examines the impact of carbon tax implementation across various sectors on carbon emissions and social welfare, moderated by subsidies and tax liability offsets. The sample consists of 28 countries that implemented a carbon tax in 2023.
Kenley Maccauley Riyono, Luky Patricia Widianingsih   +1 more
doaj   +1 more source

Legal Basis and Problems Regarding the Application of a Higher Tax Rate on State Natural Resources

Teisė, 2023
This Article in the context of common rules of liability for infringements of tax laws discloses the legal regulation establishing a higher tax rate on State natural resources and problems related to its application in Case Law.
Martynas Montvidas
doaj   +1 more source

Effects of the tax liability of managers on the relationship between tax infraction notices and tax avoidance

Revista Contabilidade & Finanças
The aim of this research was to assess the moderating role of the joint and several liability of company directors in the relationship between the cumulative value of tax infraction notices and the subsequent level of corporate tax avoidance.
Fabiano de Castro Liberato Costa, Roberto Carlos Klann   +1 more
doaj   +2 more sources

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, Khotamov Komil Rabbimovich   +1 more
openaire   +2 more sources

Choosing Between an Estate Tax and a Basis Carryover Regime: Evidence from 2010

, 2018
Executors of estates for decedents in 2010 could choose between an estate tax regime and a basis carry-over regime. This typically created a tradeoff between a current estate tax payment and a future capital gains tax liability for beneficiaries who ...
Joulfaian, David, Gordon, Robert N., Poterba, James Michael   +2 more
core   +1 more source

Legacies and successions tax law Law pamphlets

, 1919
Inheritance Tax Commission. -- Legacies And Successions Tax Law. -- General Suggestions. -- I. Chapter 248, Laws Of 1909. -- Tax liability continues notwithstanding repeal of the chapter.
Inheritance Tax Commission
core   +1 more source

Secondary tax liability: In dubio contra reum [PDF]

Zbornik Radova: Pravni Fakultet u Novom Sadu
Secondary tax liability in domestic law is designed as a mechanism for combating both lawful and unlawful tax evasion by expanding fiscal responsibility to individuals who are not primary taxpayers.
Drobnjak Bojana T.
doaj   +1 more source

Penerapan Tax Planning Dalam Upaya Meningkatkan Efisiensi Pembayaran Beban Pajak Pada Cv. Iqbal Perkasa

I-Finance, 2015
The aims of this research are to analyze and explore the application of tax planning to push up the efficiency of CV. Iqbal Perkasa’s tax burden payment, which is specialized in construction project services in Banyuasin.
Muhammadinah Muhammadinah
doaj  

THE ECONOMIC AND LEGAL NATURE OF THE MINIMUM TAX LIABILITY

Baltic Journal of Economic Studies
The relevance of the study of the economic and legal nature of the minimum tax liability is due to several factors. Firstly, being relatively new for Ukraine, this type of tax has not yet been sufficiently studied by scholars.
Olena Hafurova, Volodymyr Yermolenko, Tamara Novak   +2 more
doaj   +1 more source

Analisis Dampak Perubahan UU Pajak Penghasilan terhadap Besarnya Pajak Penghasilan pada PT JAJ

Binus Business Review, 2011
One of company aims is improve company value by minimize tax burden that must paid. Nevertheless, for minimaze tax burden is referred must in accordance with Indonesia Tax Law.
Maya Safira Dewi, Hana Setiawati
doaj   +1 more source