Results 21 to 30 of about 12,178 (254)
Criteria for Defining Tax Evasion as Tax Terrorism
Economics and Business, 2017 There are significant losses in tax revenues across the European Union (EU). National governments lose billions of euros in the revenues from non-paid taxes and other illegal activities.
Jurušs Māris
doaj +1 more source
Tax Loss Carryforwards and Corporate Tax Incentives [PDF]
, 1986 This paper investigates the extent to which loss-offset constraints affect corporate tax incentives. Using data gathered from corporate annual reports, we estimate that in 1984 fifteen percent of the firms in the nonfinancial corporate sector had tax loss carryforwards.
Alan J. Auerbach, James M. Poterba
openaire +2 more sources
Tax havens and losses of the global tax system With reference to the case of Algeria
المجلة الدولية للأداء الاقتصادي, 2023 ارتبط الظهور الأول للجنات الضريبية بجذب الاستثمارات الأجنبية، إلا أنها أضحت من أهم آليات التهرب الضريبي الدولي في العصر الحالي، وذلك من خلال تمكين الممارسات السلبية للأفراد والشركات، مما يكلف النظام الضريبي العالمي خسارة 427 مليار دولار سنويا، 46,86% من
Widad BOUKALAA, Mosbah HARRAG
doaj
The Cum-ex Case: A Look at Germany [PDF]
ACTA VŠFS, 2021 This paper focuses on a particular form of stock-market trades around ex-dividend days, so-called “cum-ex” transactions, which have resulted in major revenue losses due to illegitimate tax refunds in Germany and other European nations.
Schulz, Bastian
doaj +1 more source
The effect of shadow economy – country's tax losses
Mokslas: Lietuvos Ateitis, 2011 The article analyzes the content of shadow economy through the prism of the tax administration. The author provides the limitations of the study and methodologically based relationship between the shadow economy and the tax revenue not to be received to ...
Jolita Krumplytė
doaj +1 more source
Conceptual foundations of tax risk of business entities [PDF]
Економіка та управління АПКThe article purpose of is to substantiate the conceptual foundations of the tax risk of business entities based on the essence definition. Based on the development of approaches to the interpretation of the «tax risk» concept by foreign scientists, a ...
Boyko S. +3 more
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Implikasi Other Comprehensive Income IFRS pada Perpajakan Indonesia
Organum, 2022 In Indonesia, the Statement of Financial Accounting Standards (PSAK) 1 does have guidelines about other comprehensive income (OCI). Tax issues usually arise when an entity seeks to reconcile any type of OCI with the definition of income under Income Tax ...
Prianto Budi Saptono, Ismail Khozen
doaj +1 more source
Estimating the Employment and Fiscal Consequences of Thermal Coal Phase-Out in China
Energies, 2022 China hosts over half of global coal-fired power generation capacity and has the world’s largest coal reserves. Its 2060 carbon neutrality goal will require coal-fired electricity generation to shrink dramatically, with or without carbon capture and ...
Alex Clark, Weirong Zhang
doaj +1 more source
Some Insights of Value-Added Tax Gap [PDF]
Ovidius University Annals: Economic Sciences Series, 2017 This paper analyzes the Total Value-Added Tax Gap and its components for the Member States of the European Union: the Policy VAT Gap (which reflects VAT revenue losses due to the application of tax exemptions and reduced VAT rates) and the Compliance VAT
Cuceu Ionuţ-Constantin +2 more
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Advanced Robotics Research, EarlyView.Automated poultry processing lines still rely on humans to lift slippery, easily bruised carcasses onto a shackle conveyor. Deformability, anatomical variance, and hygiene rules make conventional suction and scripted motions unreliable. We present ChicGrasp, an end‐to‐end hardware‐software co‐designed imitation learning framework, to offer a ...
Amirreza Davar +8 more
wiley +1 more source