Results 211 to 220 of about 7,122 (252)
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TAX NOTES AS LIABILITY OFFSETS.
The Accounting Review, 1953Abstract 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 ...
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Criminal liability in the tax sphere
Аграрное и земельное право, 2022V.O. Galueva, M.A. Batsazov
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Discounting Deferred Tax Liabilities.
The Accounting Review, 1972Abstract 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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Director and officer liability and corporate tax avoidance
Journal of Business Finance and Accounting, 2023John Wald
exaly
Tax liability side equivalence and time delayed externalities
European Journal of Political Economy, 2022Erte Xiao +2 more
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Tax effects on bank liability structure
European Economic Review, 2021Leonardo Gambacorta +2 more
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Optimization of firm's tax liability
2012The 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
2021Considering 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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TAX LIABILITY OF CREDIT INSTITUTIONS
Наука XXI века: актуальные направления развития, 2022openaire +1 more source