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TEXAS TAXES: A COMPARISON WITH OTHER STATES [PDF]

open access: yes
This document is part of an educational series on Texas taxes. State and local taxes in Texas are compared with those of the fifty states and the District of Columbia. Taxes are compared per capita and per $1,000 of personal income.
Jones, Lonnie L., Stallmann, Judith I.
core   +1 more source

Differences in financial statements of business entities in the Czech Republic

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013
Ministry of Finance in the Czech Republic identifies and defines four types of accounting entities that are engaged in business activities. These are the “normal” business entities, business entities as banks, commercial insurance companies and health ...
Jana Gláserová
doaj   +1 more source

Impacts of Newly Acquired Items Within Business Combinations on the Items of the Financial Statements

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2016
This paper is focused on the operations with the company (business combinations). These are those operations that are associated with the formation or dissolution of companies or reorganization of their ownership structure.
Jana Gláserová
doaj   +1 more source

Alternative Tax Strategies for Local Governments [PDF]

open access: yes, 2008
During the fiscal year 2004-05, New Yorker’s paid approximately $111 billion in state and local taxes. Of this total, local taxes accounted for 55% or $61 billion.
Coly, Robert
core   +1 more source

Don't Increase Federal Gasoline Taxes - Abolish Them [PDF]

open access: yes, 2007
Many experts believe that gasoline taxes should be increased for a variety of reasons. Their arguments are unpersuasive. Oil is not disappearing, and when it becomes more expensive, market agents will substitute away from gasoline to save money. The link
Jerry Taylor, Peter Van Doren
core   +1 more source

Application of new approaches in recognizing leases on the part of the lessee in the selected companies in the Czech Republic

open access: yesAgricultural Economics (AGRICECON), 2011
The paper aims to presents the views of the selected Czech SMEs on the individual problems of lease reporting on the side of lessee as a reaction to the project of the International Accounting Standards Board (IASB) and the Financial Accounting Standards
Patrik SVOBODA
doaj   +1 more source

Tax Curvature

open access: yesSSRN Electronic Journal, 2021
In a Mirrleesian environment, a monopsonist sets hourly wages and individuals choose how many hours to work. Labor market outcomes do not only depend on the level and slope of the income tax function, but also on its curvature. A more concave tax schedule raises the elasticity of labor supply, which boosts wages.
openaire   +6 more sources

The Quantification of the Significance of EATR Determinants: Evidence for EU Countries

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2017
At present, corporate tax is applied in all EU Member States with the exception of Estonia. Nevertheless, the nominal corporate tax rate does not reflect the real tax burden.
Jan Široký   +2 more
doaj   +1 more source

Taxes in Europe Database [PDF]

open access: yes
The Taxes in Europe database is the European Commission's on-line information tool covering the main taxes in force in the EU Member States. Access is free for all users.
European Commission DG Taxation and Customs Union
core   +1 more source

Composition of motor vehicle fleet in the Czech Republic and the European Union

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013
The contribution studies the composition of motor vehicle fleet in the Czech Republic. The current state of fleet is discussed and the age indicator of the respective categories of the Czech fleet is stressed.
Břetislav Andrlík
doaj   +1 more source

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