Results 261 to 270 of about 971,278 (292)

Taxes, Limited Liability and Leverage

2012
We discuss the combined effects of tax convexity, limited liability and leverage on risk-taking. First, we focus on a risk-averse investor who is indifferent to equity-finance a risky asset in a pre-tax setting. We derive the after-tax marginal prices for risk-averse investors.
Erich Pummerer, Marcel Steller
openaire   +1 more source

TAX NOTES AS LIABILITY OFFSETS.

The Accounting Review, 1953
Abstract The article highlights that the tax notes were presumably purchased with the intent that they be used for the payment of federal income and excess profits taxes, it is also good accounting practice that they are shown as a deduction from the accrued liability for such taxes in the current liability section of the balance ...
openaire   +1 more source

Valuing the Deferred Tax Liability

Journal of Accounting Research, 1998
Using a model of corporate investment in which the deferred tax liability never reverses, I show that deferred taxes are a real economic burden whose value is the amount recognized multiplied by a fraction. The numerator of the fraction is the tax depreciation rate, and the denominator of the fraction is the sum of the tax depreciation rate and the ...
openaire   +1 more source

Director and Officer Liability and Corporate Tax Avoidance

Journal of Business Finance and Accounting, 2023
Wald John, Sung-Jin Park, Sarfraz Khan
exaly  

Digital Technologies in the Organization of Accounting and Control of Calculations for Tax Liabilities of Budgetary Institutions

Estudios De Economia Aplicada (discontinued), 2021
Natalia Katkova, Alla Kostyrko, Svitlana Syrtseva   +2 more
exaly  

The Role of Digital Technologies in the Organization of Control Over Tax Liability Settlements of Budgetary Institutions

Business, Management and Economics Engineering, 2022
Kateryna Blishchuk
exaly  

Tax Liability Side Equivalence and Time Delayed Externalities

European Journal of Political Economy, 2022
Erte Xiao, Silvia Tiezzi, Lingbo Huang
exaly  

Optimization of firm's tax liability

2012
The thesis is divided in two basic parts. The first part includes structure of the tax system in the Czech Republic, explanation of tax definitions and characteristics of Czech tax system. The goal of the first part is to clarify the tax system, tax base calculation and factors that influence its amount.
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Renewal As a Reason That Ends The Tax Liability in Tax Affairs

2021
Considering the tax amnesty regulations regarding tax debts in our country, it is seen that although the concept of withdrawal is generally used to express the termination of existing tax debts, different reasons for termination without waiver are included in terms of legal characteristics.
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A. Tax subjects – tax liability

Florian Haase, Daniela Steierberg
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