Results 241 to 250 of about 903,563 (292)

When do book-tax differences matter for earnings persistence? The role of sales decline. [PDF]

PLoS One
Tuan DA, Dung NNK.
europepmc   +1 more source

Evaluability assessment of a targeted national anti-child poverty policy: option appraisal for evaluating the Scottish Child Payment. [PDF]

Health Res Policy Syst
Shimonovich M, Hamilton OKL, Craig P, McCartney G, Pearce A, Katikireddi SV, Thomson RM.   +6 more
europepmc   +1 more source

Universal Coverage without Financial Protection: Why Out-of-Pocket Payments Persist Despite Universal Coverage in Georgia

Tvaliashvili M, Sulaberidze L, Gotsadze G, Goodman C, Hanson K.   +4 more
europepmc   +1 more source

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Inspections, informal payments and tax payments by firms

Finance Research Letters, 2022
Abstract 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
openaire   +1 more source

Advance Tax Payment and Tax Volatility

2023
This 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).
openaire   +1 more source

Tax Burden and Mitigation of Tax Payments

2018
Purpose 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, Yuliya S. Zima, Armenak V. Davidyan   +2 more
openaire   +1 more source

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.
openaire   +1 more source