Results 231 to 240 of about 1,702,303 (280)

Accounting procedure for tax payments

Экономика и предпринимательство, 2022
Налоговая 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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Voluntary Payment of Taxes

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 Acceleration of Corporate Income Tax Payments

The Journal of Finance, 1956
AN 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, 2015
In 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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Does tax disclosure in Global Reporting Initiative (GRI)-based sustainability reporting mitigate aggressive tax avoidance? Evidence from a developing country

Journal of Global Responsibility
Purpose This paper aims to examine whether tax disclosure in Global Reporting Initiative (GRI)-based sustainability reporting mitigates aggressive tax avoidance.
Astrid Rudyanto
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Payment of Taxes

2023
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Two Types of Payments of Tax on Profit: Advanced Payments and at the End of Periods: Consideration within BFO Theory with Variable Profit

Journal of Risk and Financial Management, 2023
Peter Brusov, Tatiana Filatova
exaly  

Account of Tax Payments

2023
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Political connections, government support and SME tax payments: A note from fixed-effect quantile regression

Finance Research Letters, 2021
exaly  

Volatility of Tax Payments and Dividend Payouts*

Contemporary Accounting Research, 2023
exaly