Results 51 to 60 of about 16,343 (198)

Optimal Liability Sharing and Court Errors: An Exploratory Analysis [PDF]

We focus in this paper on the effects of court errors on the optimal sharing of liability between firms and financiers, as an environmental policy instrument. Using a structural model of the interactions between firms, financial institutions, governments
Donatella Porrini, Marcel Boyer
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Income tax liability ::concepts and calculation /

, 2011
" ... serves three primary functions for the practitioner. First, the portfolio explores the scope and fundamental concepts of tax liability. Topics presented include the regular, alternative minimum, and other taxes for individuals, corporations ...
Maule, James Edward,
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The Effects of Tax-Law Changes on Property-Casualty Insurance Prices [PDF]

During the 1980s, the federal income tax treatment of property-casualty insurers and their policyholders underwent several important changes, the most significant of which came in 1986.
Kyle Logue, David F. Bradford
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The child as a party to tax proceedings

Journal of Modern Science
There are two categories of entities in legal-tax relationships. These include tax authorities, the active party in the legal-tax relationship, and taxpayers, the passive party in the legal-tax relationship. While there is no ambiguity in identifying and
Ilona Szczepańska-Krekora
doaj   +1 more source

THE DOCTRINE OF PIERCING OF CORPORATE VEIL

Iustinianus Primus Law Review
Piercing the corporate veil (PCV) is a fundamental exception to limited liability in  corporate law, ensuring that companies and associations remain separate legal entities—thereby  protecting shareholders from personal liability—unless the corporate ...
Domagoj Rožac
doaj  

Tensions in tax decision-making; the decision to not collect tax

, 2012
The Commissioner of Taxation is vested with the power to assess tax, and with the power to collect tax which is due and owing. However, the Commissioner and the responsible Minister also have a statutory power to not collect tax, thus creating an ...
Fisher, RK
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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

Interrelationship of tax liability with the principles of tax law

Analytical and Comparative Jurisprudence
The article examines the relationship between tax liability and the principles of tax law in the current legislation and regulatory requirements of the European Union. The object of research is social relations that regulate the emergence, change, fulfillment, termination of tax liability in the context of the principles of tax law.
openaire   +1 more source

The Economics of Corporate Tax Selfishness [PDF]

This paper offers an economics perspective on corporate tax noncompliance. It first reviews what is known about the extent and nature of corporate tax noncompliance and the resources devoted to enforcement.
Joel Slemrod
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A note on the neutrality of profit taxes and tax compliance with imperfect detection [PDF]

In a tax-evasion model with profit tax, we reexamine and clarify the issues of neutrality and separability with imperfect detection of tax fraud.
Chiaen J. Wu, K. L. Glen Ueng
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