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Advance Tax Payment and Tax Volatility
SSRN Electronic Journal, 2023This study explores the association between advance corporate income tax (CIT) payment and tax payment volatility. Specifically, I investigate the relation of the estimation base and the frequency of advance payment with the volatility of the cash effective tax rate (CETR).
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Inspections, informal payments and tax payments by firms
Finance Research Letters, 2022Abstract The aim of this paper is to look at the inspections, bribery, and tax nexus by first looking at the bidirectional causality between bribes and inspections, and then examining the implications of this broader definition of corruption for firms’ tax payments.
Bidisha Lahiri, Haider Ali
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Tax Burden and Mitigation of Tax Payments
2018Purpose The purpose of the paper is to study the essence of tax burden and mitigate tax payments and their peculiarities in modern Russia. Methodology The methodological unit of this paper is built on a systematic approach and is based on the application of methods of structural and comparative analysis, synthesis, induction, deduction and ...
Irina V. Gashenko +2 more
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International Transfer Pricing Journal, 2013
The current international tax climate is high on the political agenda. Public pressure and possible consumer actions may lead to voluntary payments of corporate income taxes. Sometimes tax authorities morally appeal to companies and individuals to make tax payments also where the statute of limitations has expired.
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The current international tax climate is high on the political agenda. Public pressure and possible consumer actions may lead to voluntary payments of corporate income taxes. Sometimes tax authorities morally appeal to companies and individuals to make tax payments also where the statute of limitations has expired.
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Accounting procedure for tax payments
Экономика и предпринимательство, 2022Налоговая политика в России недостаточно нацелена на упорядочение налогообложения, предусматривающее отмену нерациональных и неэффективных налогов, снижение налогового бремени и унификацию налогового администрирования. В связи с этим возникает необходимость более глубокого и детального рассмотрения вопроса учета налоговых платежей предприятия в бюджет.
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The Acceleration of Corporate Income Tax Payments
The Journal of Finance, 1956AN ACCELERATION of corporate income tax payments has been under way since 1951 as the result, first, of the so-called Mills Plan enacted in 1950 and, more recently, of the provisions of the Revenue Code of 1954. The purpose of this study is to (1) describe the pertinent provisions of the tax laws, (2) discuss their effects upon corporate working ...
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ADVANCE TAX PAYMENTS AND TAX EVASION: A NOTE
The Singapore Economic Review, 2015In the withholding tax system, the tax authority requires taxpayers to pay taxes in advance before filing their tax returns. This note investigates how advance tax payments affect the extent of tax evasion in the economy. We show that the extent of tax evasion decreases with increasing prepaid taxes, if individuals behave according to prospect theory.
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