Results 261 to 270 of about 3,311,507 (285)

TAX PRESSURES ON ACCOUNTING PRINCIPLES AND ACCOUNTANTS' INDEPENDENCE.

The Accounting Review, 1952
Abstract The differences between taxable and business income are so numerous and important that the two concepts must be regarded as essentially different. These differences are in part "legalistic" and in part administrative, but more importantly they reflect basic differences in the objectives of the determination of taxable income ...
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Comparing the Growth Effects of Marginal and Average Tax Pressure and of Tax progressivity

2002
The paper compares the appropriateness and explanatory power of marginal tax rates, average tax rates and tax progressivity as measures of the impact of taxation on growth. Data are organized as a panel of 25 industrialized countries from 1970 to 1998.
PADOVANO, Fabio, GALLI E.
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Stock prices under pressure; How tax and interest rates drive returns at the turn of the tax year [PDF]

, 2011
We show that the level of interest rates determines the magnitude of mispricing at the turn of the tax year, as investors face the trade-o¤ between selling a temporarily depressed stock this year and selling next year, but delaying tax implications by one year.
Johnny Kang, Tapio Pekkala, Christopher Polk, Ruy Ribeiro   +3 more
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Comparing the Growth Effects of Marginal and Average Tax Pressure and of Tax Progressivity,

2003
The paper compares the appropriateness and explanatory power of marginal tax rates, average tax rates and tax progressivity as measures of the impact of taxation on growth. Data are organized as a panel of 25 industrialized countries from 1970 to 1998.
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Pressure growing in the fight to stay tax exempt.

Healthcare financial management : journal of the Healthcare Financial Management Association, 1991
With legislative and regulatory scrutiny trained on not-for-profit hospitals, administrators should brace themselves for potential challenges to their tax-exempt status. Industry leaders recommend reviewing documents that outline a hospital's charitable purpose, setting a clear policy on providing care to persons unable to pay for it, placing a value ...
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Tax Reform Pressures

1969
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Analysis of Auditor Competencies and Job Satisfaction on Tax Audit Quality Moderated by Time Pressure (Case Study of Indonesian Tax Offices)

International Journal of Business Excellence, 2019
Rhian Indradewa
exaly  

Tax Payment: Pressure and Protection

1997
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Tax Auditor Team Leader’s Quality, Time Budget Pressure, Task Complexity: How Well Tax Audit Quality in Indonesia?

Jurnal Akuntansi Dan Bisnis, 2022
exaly  

Income Tax Pressures on the Form of Business Organization: Is It Time for a "Doing Business" Tax?

Virginia Law Review, 1961
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