Results 101 to 110 of about 854,591 (338)

Does accounting for taxes on income provide information about tax planning performance? Evidence from German multinationals [PDF]

This paper investigates the quality of information on tax planning performance which is provided by financial accounting based on IAS 12 (Income taxes). A simple theoretical investment model is used to show that reported tax expenses can be misleading as
Overesch, Michael, Schreiber, Ulrich
core  

Impact of Land Value Tax on the Equity of Planning Outcomes [PDF]

, 2023
Joseph R. Morgan, Sina Shahab
openalex   +1 more source

Techno‐economic and environmental assessment of a hybrid renewable energy system for a date molasses factory in Iraq using HOMER Pro

Biofuels, Bioproducts and Biorefining, EarlyView.
Abstract Iraq currently faces a significant electricity deficit estimated at approximately 18 000 MW, resulting in frequent and sometimes prolonged power outages that disrupt both economic activities and social life. The widening gap between energy supply and demand, combined with environmental concerns associated with fossil fuel consumption ...
Safaa Malik Abbas, Hend Dakhel Alhassany, David Vera, Francisco Jurado   +3 more
wiley   +1 more source

TAX PLANNING : SEBUAH PENGANTAR SEBAGAI ALTERNATIF MEMINIMALKAN PAJAK

Jurnal Akuntansi dan Keuangan, 1999
It is not public's secret anymore, that if there are some efforts from tax payers, not only individual but also business entity to manage the amount of taxes that they have to be pay to the government.
Yenni Mangoting
doaj  

Evaluasi Perencanaan Pajak Pertambahan Nilai pada PT. “X” di Kabupaten Kediri [PDF]

, 2015
Tax is the largest contributor in state revenue which is used to fulfill the country needs and set the government course. Tax from the Taxpayer point of view is defined as one of deduction to their incomes and corporate profits.
Hapsari, M. (Mayang)
core  

Process development priorities for scaling up direct microbial conversion of sugars into value‐added biochemicals

Biofuels, Bioproducts and Biorefining, EarlyView.
Abstract The study identified process development priorities toward the feasible production of five value‐added biochemicals in a sugarcane biorefinery based on achievable bioconversion performances. Multiple process scenarios using A‐molasses as feedstock were simulated in Aspen Plus® via direct microbial conversions.
Manasseh K. Sikazwe, Jeanne Louw, Johann F. Görgens   +2 more
wiley   +1 more source

Tax Planning Among Companies in Malaysia in an E-Commerce Environment [PDF]

, 2010
E-commerce poses new way of doing business and provide new opportunities for companies to broaden their markets. E-commerce transactions, however, have raised several tax problems.
Jaafar Sidik, Morni Hayati
core  

Land value-added tax planning of Real estate development enterprises [PDF]

, 2021
Duan Hai-yan, Kaile Zheng
openalex   +1 more source

Pathways to employment: Subject choice, job requirements, and early employment outcomes for UK undergraduates

British Educational Research Journal, EarlyView.
Abstract Higher education in the United Kingdom has dramatically expanded in recent decades, along with questions about its effectiveness in preparing graduates for the labour market. With rising tuition fees and increasing competition for graduate jobs, many students opt to study ‘professional’ subjects—fields closely tied to specific professions ...
Sarah Pemberton
wiley   +1 more source

Tax Planning and Value of Listed Non-Financial Firms in Nigeria: The Mediating Effect of Profitability

Eurasian Journal of Management & Social Sciences
This paper explored the mediating effect of profitability on the link between tax planning (TPL) and the value of listed non-financial firms in Nigeria.
Isah Umar Kibiya, ARMAYA'U ALHAJI SANI, Sabo Mohammed, Mustapha Usman, Abubakar Umar   +4 more
doaj   +1 more source