Results 281 to 290 of about 835,990 (331)

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 ...
openaire   +1 more source

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.
openaire   +1 more source

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.
openaire   +1 more source

Payment of Taxes

2023
openaire   +1 more source

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, Brusov Peter   +2 more
exaly  

The impact of Covid-19 on economic activity: evidence from administrative tax registers

International Tax and Public Finance, 2023
N. Angelov, Daniel Waldenström
semanticscholar   +1 more source

Account of Tax Payments

2023
openaire   +1 more source

The Association between Deferred Tax Assets and Liabilities and Future Tax Payments

, 2013
Rick C. Laux
semanticscholar   +1 more source

A Spoonful of Choice: How Allocation Increases Satisfaction with Tax Payments

, 2013
Cait Lamberton
semanticscholar   +1 more source

Did FIN 48 increase companies’ tax payments? Trade-off between disclosure and tax burdens

, 2012
A. Tomohara, H. Lee, S. Lee
semanticscholar   +1 more source