Results 61 to 70 of about 16,343 (198)

THE ISSUE OF TAX SYSTEM AND LIABILITY FOR TAX VIOLATIONS

Juridical scientific and electronic journal, 2023
I.S. Bilousko, T.M. Shulha
openaire   +1 more source

Corporate Tax Evasion with Agency Costs [PDF]

This paper examines corporate tax evasion in the context of the contractual relationship between the shareholders of a firm and a tax manager who possesses private information regarding the extent of legally permissible reductions in taxable income, and ...
Keith J. Crocker, Joel Slemrod
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Determining tax liability of immovable property leases

, 2011
M.Comm.The for-profit business must maximise owners' wealth over the long term. It is accomplished by legally structuring the lease to minimise tax liability.
Du Preez, Andries Stephanus
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The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U.S. Multinational Corporations [PDF]

U.S. corporations owe taxes to the U.S. Treasury on income earned both inside and outside American borders. This paper examines the incentives created by the U.S. tax system for the legal avoidance of taxes on foreign source income.
Rosanne Altshuler, T. Scott Newlon
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The Impact of State Taxes on Self-Insurance [PDF]

This paper assesses whether insurers' state taxes reduce purchases of property-casualty coverage. Tests are conducted using state aggregates of insurer-level data from publicly-available, annual accounting reports for 1993, 1994, and 1995.
Bin Ke, Kathy Petroni, Douglas A. Shackelford   +2 more
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Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes [PDF]

A firm's deferred tax position can influence how it is affected by a transition from one tax regime to another. We compile disaggregated deferred tax position data for a sample of large U.S.
Jeri Seidman, Nirupama Rao, James Poterba   +2 more
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Benford Law and fraudulent financial statements of unlisted enterprises

Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh
The private sector plays a vital role in the economic growth of a country and contributes significantly to the state’s budget through tax revenue.
Nguyễn Thị Thu Hiền, Đặng Anh Tuấn   +1 more
doaj   +1 more source

Tax Externalities of Equity Mutual Funds [PDF]

Investors holding mutual funds in taxable accounts face a classic externality. The after-tax return of their investment depends on the behavior of others.
Clemens Sialm, John B. Shoven, Joel Dickson   +2 more
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TAX LIABILITIES. APPEAL TO FORECLOSURE

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2014
According to art. 622 of the Code of Civil Procedure, the obligation established by court order or by another enforceable title is carried out willingly. If the debtor does not carry out his duties willingly, it will be achieved by foreclosure.
openaire   +1 more source

The financing effect: Will a tax transparent form for closely held businesses in Australia assist with financing?

, 2009
One of the potential reforms to be considered by the Henry Review is a proposal by the Institute of Chartered Accountants Australia and Deloitte for the introduction of a tax transparent company (the ICAA proposal).
Freudenberg, Brett
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