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Tax loss carryforwards: valuation of deferred tax assets
Вестник университета, 2023 In the article, a comparative analysis of modern approaches to the assessment of deferred tax assets recognized for tax losses is carried out. The ambiguity of tax losses as an object of accounting observation is substantiated.
A. A. Aksent’ev
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COVID-19-related jock tax revenue losses in US states
Regional Studies, Regional Science, 2020 The rise of the COVID-19 novel coronavirus led to the postponement, and possible cancellation, of the remainder of the National Basketball Association's (NBA) 2019–20 season. Major League Baseball's (MLB) (2020 season) and the National Football League's (
Douglas Belleville +3 more
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Transfer of Tax Losses in OECD and BRICS Countries [PDF]
Финансовый журнал, 2019 For a number of reasons, businesses are not always profitable and can often be loss making. Thus, the carryforward of tax losses is a common practice across the world. According to the tax statistics (form No.
Natalya S. Kostrykina +1 more
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Measures against Forestalling in Tobacco Companies: European Experience and Conclusions for Ukraine [PDF]
Problemi Ekonomiki, 2019 Despite the effectiveness of excise policies to reduce the consumption of tobacco products, Ukraine, like most European countries, along with illegal traffic got the problem of optimizing the payment of excise tax on tobacco products in the form of ...
Korotun Volodymyr I. +2 more
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TAXATION OF AGRICULTURAL ACTIVITY IN POLAND: THE CURRENT STATE AND FUTURE PROSPECTS
Polityki Europejskie, Finanse i Marketing, 2020 This study is a response to an ongoing debate on changes in the taxation of agricultural income. The current taxes applicable to farms in Poland do not concern income per se – they are property taxes which include: agricultural tax on land, forestry tax ...
Marian Podstawka, Łukasz Podstawka
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An optimal quantity tax path in a dynamic setting
European Journal of Government and Economics, 2017 Following Ramsey, the existing literature on optimal quantity taxation only compares the pre and the post-tax market equilibriums in order to account for the efficiency losses.
Nasreen Nawaz
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Финансовый журнал, 2020 Robert J. Barro developed a theory in which the government borrows to smooth the tax rate over time and thus reduce welfare losses due to changes in the tax rate. Any positive model of fiscal policy must use tax smoothing as a benchmark.
Boris I. Alekhin
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Wirtschaftsdienst, 2021 The current German personal income tax schedule imposes a relatively heavy burden on the middle class due to the rapid rise in tax progression. Relief through an increase in the basic tax-free allowance or a flattening of the steep increase in marginal ...
Stefan Bach
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3Understanding U.S. Corporate Tax Losses [PDF]
Tax Policy and the Economy, 2009 Rosanne Altshuler +3 more
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Recognition of Deferred Tax Assets Practices and Conservatism
Asian Journal of Accounting Perspectives, 2009 The application of IAS 12 promotes a form of conservative accounting practice, especially concerning the recognition of deferred tax assets and liabilities. In this paper, we observe whether these conservative practices are also evident in Malaysia.
Anna Azriati Che Azmi, Nurmazilah Mahzan
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