Results 41 to 50 of about 16,142 (159)

Lower trade credit payment delays as a result of exclusion from tax deductible expenses

International Journal of Management and Economics
This article tests whether excluding late and long payments from deductible expenses shortens days payable outstanding (DPO). We exploit a natural experiment of increasing the income tax base resulting from liabilities overdue for more than 30 days and ...
Bernal Arkadiusz, Białek-Jaworska Anna
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TAXATION SYSTEM AT INTRA PRODUCTION LEVEL

Наука и техника, 2006
The paper presents results of the analysis concerning taxation in the country at the level of an enteфrise and its structural sub-divisions in the period of transforming economy.Recommendations are given on the following aspects: modernization of income ...
L. I. Podderegina
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TAX BURDEN OF THE ENTERPRISES OF THE REAL SECTOR OF ECONOMY IN THE RUSSIAN FEDERATION

Вестник Северо-Кавказского федерального университета, 2022
The analysis of tax burden of the real sector of economy and the organizations of the processing productions in the Russian Federation on various bases of comparison is carried out.
N. Beskorovaynaya, N. Marchenko
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On Criminalization of Evasion from Payment of Insurance Contributions

Сибирское юридическое обозрение, 2020
In July 2017 Federal Law № 250-FZ amended the Criminal Code of the Russian Federation related to tax evasion, fees and insurance premiums. To clarify the content of these short stories, the author refers to the corresponding provisions of the legislation
N. V. Akhtyrskaya
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Do dividend tax cuts lead firms to increase dividends: Evidence from China

China Journal of Accounting Research, 2011
Dividend taxation is an important component of investors’ taxes and has attracted the attention of policymakers and financial economists. However, the theory of dividends and the reform of dividend taxation remain a puzzle. This paper analyzes the effect
Chun Fei Wang, Yunnan Guo
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Tax Treatment of Revenue Based Payments

SSRN Electronic Journal, 2007
The influence of taxes on financing decision has long been discussed and different opinions exist concerning this subject. However, the importance of tax shield must not be underestimated because taxes can alter the effective interest rate of an instrument significantly. Generally it is assumed that payments of instrument that provide for revenue based
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The Effect of Capital Intensity, Inventory Intensity, and Leverage on Tax Effectiveness with Company Size as a Moderator

International Journal of Business, Economics, and Social Development
Tax effectiveness represents an important aspect of corporate financial management and fiscal compliance. Variations in effective tax payments are often associated with differences in company asset structures and financing policies.
Shandra Khaerunissa, Rina Destiana
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THE TAX COMPLIANCE RISK FOR BANK PAYMENT TRANSACTIONS IN THE TAX ADMINISTRATION CONTEXT IN VIETNAM

Manajemen dan Bisnis, 2018
The article provides the reference on tax compliance risk for bank transactions payments by businesses in the context of developing countries such as Vietnam, as tax departments are gradually modernizing the tax administration, the use of taxpayer data ...
Dung Tien Vo
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Is it Rational to Minimize Tax Payments?

Modern Economy, 2010
The opinion is occasionally voiced that investors should avoid paying tax at all costs. In this paper it is being investigated, using a simple portfolio model with taxes, whether avoiding tax really leads to more µ-σ-efficient solutions. It is demonstrated for four different concepts of tax-minimising policy that they are a far cry from an efficient ...
Andreas Loffler, Lutz Kruschwitz
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Management of Tax Payments Under the Definitive Value Added Tax Regime

Economics and Business, 2018
There is a large value added tax fraud in the European Union. The current value added tax system is universal as tax is applied to all parties involved in the chain transactions, thus creating a risk of tax losses if one of the parties involved in the ...
Jurušs Māris, Feldbergs Ģirts
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