Results 251 to 260 of about 971,278 (292)

Public Tax Liability To Enterprises

European Proceedings of Social and Behavioural Sciences, 2020
Dialectical unity and contrast of economic interests of individuals and fiscal interests of the state will always exist. On the one hand, arising tax obligations create serious economic restrictions for the subject of property relations, and it helps form optimal property relations in the tax sphere.
Y. V. Nechipas, I. A. Poberezhnaya, N. P. Persteneva   +2 more
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Managing the Tax Liability of a Property-Liability Insurance Company

The Journal of Risk and Insurance, 1997
INTRODUCTION In this work, we analyzes the tax management policy of a property-liability insurance company. Myers' Theorem (1984) implies that the present value of the expected tax liability, the government's tax option, is determined solely by the effective tax rate and the risk-free interest rate.
Richard A. Derrig, Krzysztof M. Ostaszewski   +1 more
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TAX LIABILITY IN THE STRUCTURE OF LEGAL LIABILITY

Трансформация экономической и правовой системы России: проблемы и перспективы. сборник научных статей Всероссийской научно-практической студенческой конференции, 2021
Tatyana Nikolaevna Kazankova, Tatyana Pavlovna Vedenkina   +1 more
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DEFERRED TAX CREDITS ARE LIABILITIES.

The Accounting Review, 1959
Abstract A corporation's taxable income is seldom the same as its reported income before taxes. The calculation of taxable income is only a step in the calculation of a tax assessment and the assessment of taxes involves political, economic, and administrative considerations, which are not relevant to the calculation of income in ...
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TAX CONTROL AND TAX LIABILITY

РОССИЙСКАЯ НАУКА: АКТУАЛЬНЫЕ ИССЛЕДОВАНИЯ И РАЗРАБОТКИ. Сборник научных статей XII Всероссийской научно-практической конференции. Часть 2, 2021
Darya Dmitrievna Bocharova, Albina Aleksandrovna Petrogradskaya   +1 more
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DEFERRED INCOME TAX LIABILITY.

The Accounting Review, 1958
Abstract When the income tax treatment of any sort of income or expense differs from conventional accounting, problems of various types arise. The more complex the situation, the harder the teaching job involved. A case in point is the matter of accounting for deferred income tax liability resulting from accelerated amortization of ...
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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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Tax Liability Not an Operation Expense

Journal AWWA, 1994
Organized as a subchapter S corporation, South Haven, Indiana, Water Works (SHWW) did not pay or incur income taxes as a taxable entity. Its income flowed through to the shareholders, who had to report it on their individual tax returns. SHWW petitioned for an increase in its water service and sewage disposal rates for its rural Porter County service ...
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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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Subject, Amount and Tax Liability

1978
A tax under the name ‘Winstbelasting’ (Profit Taxation) shall be levied on: a The profits of corporations, limited partnerships, joint stock companies, companies or associations, the capitalization of which is divided, totally or partially into shares, co-operative societies and mutual insurance societies, having their statutory seat within the ...
F. Damian Leo, Antonio A. Amador
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