Corporate Social Responsibility Decision-Making Considering Multiple Factors in a Duopoly Model [PDF]
Amfiteatru EconomicThis study constructs a duopoly model considering corporate social responsibility (CSR), examines the results of different CSR decisions, and analyzes how factors like CSR level, tax rates, externalities, and consumer sensitivity affect results.
He Liang, Xiaomin Sun , Yanli Guo
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CONCEPTUAL BASIS OF TAX POLICY FORMATION IN THE GLOBALIZATION CONDITIONS
Baltic Journal of Economic Studies, 2020 The purpose of the article is to analyze the tax systems of the countries of the European Union and Ukraine, the impact of individual indicators of the tax system on the economies development, study the possibility of applying the accumulated experience.
Svetlana Khalatur +2 more
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Assessment of impact of tax rates changes on cigarette prices in the Czech Republic
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2010 The consumption taxes called excise duties are imposed on tobacco products in the Czech Republic and also in the other European Union countries. Cigarette taxation is atypical compared to taxation of other products encumbered with excise duty.
Petr David +2 more
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Variabilitas Pendapatan, Corporate Tax Rate dan Non Debt Tax Shield
Lawsuit, 2022 Populasi dalam penelitian ini adalah perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh 20 sampel dari 4 perusahaan.
Yunita Rosiana +2 more
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Investigating the Effect of Effective Tax rate and Quality of Corporate Governance on Tax Avoidance in Companies Listed on the Tehran Stock Exchange [PDF]
راهبرد مدیریت مالی, 2023 The current study, examined the effect of effective tax rates and the quality of corporate governance on tax avoidance. The measure of tax avoidance is the difference between accounting profit and taxable profit.
Ali Namazian +2 more
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Effective Tax Rate of Corporate Income Tax in the Post-Crisis Period: The Case of Non-Financial Companies Listed on the Bucharest Stock Exchange [PDF]
Ovidius University Annals: Economic Sciences Series, 2017 The intention of the paper is to analyse the evolution of the effective tax rate of corporate income tax for the 2011-2016 period, calculated for the non-financial companies listed on the Bucharest Stock Exchange (Romanian: Bursa de Valori București ...
Teodorescu Mihaela, Istudor Ileana Iulia
doaj
THE VARIOUS POSSIBLE EU TAXES [PDF]
CES Working Papers, 2012 In this article, the various possible EU taxes are compared with regard to each of the criteria: budgetary, equity and efficiency criteria. In principle, this problem of revenue insufficiency can be overcome by combining several resources, including ...
Raluca-Andreea Mihalache
doaj
Cyclicality of Statutory Tax Rates [PDF]
SSRN Electronic Journal, 2013 Most studies on cyclical fiscal policy ignore statutory taxes due to a lack of data. In this paper I build on singular data on statutory tax rates in Israel, in order to study how they are changed by the government in expansions and recessions.
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Revenue-maximizing top earned income tax rate in the presence of income-shifting
, 2017 We provide an analysis of the revenue-maximizing top earned income tax rate for a country with one of the highest levels of earnings taxation in the world, Finland, and compare it to the current level of taxation.
Kaisa Kotakorpi +3 more
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Effective Tax Rates Under IP Tax Planning [PDF]
SSRN Electronic Journal, 2014 Tax planning with intangibles has become one of the most popular and most vividly debated topics in international taxation. We incorporate various intellectual property (IP) tax planning models into forward-looking measures of effective tax rates, namely the disposal of intangibles to low-tax subsidiaries, intra-group licensing arrangements, and ...
Evers, Lisa, Spengel, Christoph
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