Results 1 to 10 of about 188,989 (316)
Digitization and robotization of accounting for business entities in the Czech Republic [PDF]
SHS Web of Conferences, 2021 Research background: Business entities in the Czech Republic, as well as others around the world began to realise the need of using new information technologies.
Slezák Jiří +3 more
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Reducing the Impact of the Global COVID-19 Pandemic on Business Entities in the Czech Republic from an Accounting and Tax Perspective [PDF]
SHS Web of Conferences, 2021 Research background: The global pandemic declared by WHO on 11 March 2020 has had a widespread impact on the world economy, and the COVID-19 outbreak has severely affected economic life throughout the globalized world.
Hakalova Jana +2 more
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The process of economic integration and globalization in the area of financial reporting, focusing on publication of financial statements in the Czech Republic and in selected countries of the European Union [PDF]
SHS Web of Conferences, 2021 Research background: One of the most important features of the current development of the world economy is international integration, which is taking on global dimensions.
Bartková Hana +2 more
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Tax Incidence and Tax Avoidance*
Contemporary Accounting Research, 2021 ABSTRACTEconomists broadly agree that the economic burden of corporate taxes is not entirely borne by shareholders but also borne in part by employees and consumers. We examine corporate tax avoidance in a setting where shareholders do not bear the entire economic burden of the corporate tax.
Dyreng, Scott D. +3 more
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Tax evasion and tax avoidance [PDF]
Journal of Public Economics, 2022 Exploiting rich administrative data and salient policy variation, we study the substitution between illegal tax evasion and legal tax avoidance. By increasing its enforcement effort, the Norwegian government pushed many wealthy individuals to disclose assets previously hidden abroad. We find that the taxes paid by these individuals rise 30% at the time
Alstadsæter, A +3 more
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Tax Rates and Tax Revenues in the Context of Tax Competitiveness [PDF]
Journal of Risk and Financial Management, 2021 The diverse tax burdens and economic situations of EU member states are causing investors to relocate their investments to countries that offer better tax conditions and a better economic environment. The total amount of corporate tax revenue is therefore influenced by tax, macroeconomic and other indicators.
Martina Helcmanovská +1 more
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Contributions Burden on Persons Active in Agriculture in Relation to Pension Aspects
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2023 The paper focuses on the area of the burden of contributions to state budget with an emphasis on pension insurance contributions of employees and self-employed persons active in the agricultural sector with regard to the amount of their future retirement
Helena Čalkovská +3 more
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The Relationship Between Production and Consumption of Alcohol and its Taxation in the EU Countries
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2020 The taxation of alcoholic beverages in the EU member states varies despite the harmonization efforts. This situation has been caused by the relatively liberal tendencies in tax policies concerning the determination of excise duties on alcohol and ...
Petr David +4 more
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Methods of Tax Optimisation with the Use of Tax Havens
Financial Law Review, 2021 The present study is concerned with chosen methods employed in a legal and illegal way by the taxpayers in order to reduce their tax burdens by the use of tax havens.
Patrycja Burandt
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Вестник Российского экономического университета имени Г. В. Плеханова, 2020 Setting-up and functioning of state, regional and city bases and banks of data required serious transformation of the whole information sphere. It is necessary to regulate, structure and unify the pattern and content of the principle types of documents ...
V. S. Skrug
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