Results 41 to 50 of about 188,770 (316)

Tax Overpayments, Tax Evasion, and Book‐Tax Differences [PDF]

open access: yesJournal of Public Economic Theory, 2008
AbstractA strictly risk‐averse manager makes joint decisions on a firm's tax payments and book profit declarations according to accounting standards. It is analyzed how the incentives to overpay or evade taxes and to inflate book profits are influenced by (1) the composition of the manager's remuneration, (2) the ability to control the manager's ...
openaire   +3 more sources

Analysis of Tax Understanding, Tax System, and Tax Sanctions on Tax Evasion

open access: yesEast Asian Journal of Multidisciplinary Research, 2023
The purpose of this study is to examine the effect of understanding taxation, the tax system, and tax sanctions on tax evasion among taxpayers registered at KPP Pratama Cikarang Selatan. The research data was obtained by distributing questionnaires using the random sampling method.
Ahmad Bukhori Muslim   +2 more
openaire   +1 more source

Reprogramming Antitumor Immunity: NK Cell Strategies to Navigate the Immunosuppressive Tumor Microenvironment

open access: yesAdvanced Science, EarlyView.
ABSTRACT Tumor immune escape is a major barrier to durable cancer immunotherapy, as advanced malignancies create a tumor microenvironment (TME) that preferentially exhausts and disables T cell responses. While most approved cell therapies are T cell‐based, this limitation motivates the exploration of an alternative effector cell platform.
Tereza Kochs   +4 more
wiley   +1 more source

VAT in the frame of providing management services to the subsidiary in the selected EU member states

open access: yesAgricultural Economics (AGRICECON), 2008
There still exist the differences in the legal frame of VAT, its interpretation and application of the rules in practice between the EU member states. The application of VAT during providing management services to an enterprise in other EU state directly
D. Nerudová, P. David
doaj   +1 more source

TAX LIABILITY ARRANGEMENT OF INTERNATIONAL E-COMMERCE IN INDONESIA

open access: yesMasalah-Masalah Hukum, 2023
International e-commerce has created challenges in terms of tax liability, referred to the study by Google-Temasek-Bain revealed that the combination of e-commerce had reached USD40 billion.
Henry Dianto Pardamean Sinaga   +2 more
doaj   +1 more source

Tax Management and Tax Evasion

open access: yes, 2015
Contents: Katarzyna Zukrowska: Taxes as challenge in globalized and open economy with intensified competition. Case study of Poland in the context of Transatlantic Trade and Investment Partnership - Tadeusz Wascinski/Dorota Bienias: Strategic planning of public services in performance budgeting of the public finance sector's units - Konrad Raczkowski ...
Raczkowski, Konrad, Sułkowski, Łukasz
openaire   +2 more sources

Kenyan Farmers' Policy Priorities During Economic Crisis and Stability: Insights From a Best‐Worst Scaling Experiment

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Amid rising food and fertilizer prices, understanding farmers' policy preferences is critical for effective crisis response. We use best‐worst scaling experiment to assess Kenyan mobile‐owning crop farmers' preferences for government support under high and normal price scenarios.
Mywish K. Maredia   +4 more
wiley   +1 more source

How Demographics and General Economic Mood Affect Investor Risk Tolerance?

open access: yesSoutheast Asian Business Review, 2023
Investment decisions made "‹"‹by investors are strongly influenced by their risk tolerance. Individual risk tolerance will influence their asset allocation decision. This paper used primary data to examine the factors influencing investor risk tolerance.
Median Dwi Restana, Puput Tri Komalasari
doaj   +1 more source

Accounting for Substitution: Improving Estimates of GHG Reductions From Cattle‐Based Product Demand Shifts

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Estimates of reductions in greenhouse gas (GHG) emissions from lower demand for cattle‐based products must account for substitution effects. This study collected data through two surveys—one on ground beef and another on dairy milk—to evaluate substitution effects and potential GHG reductions.
Brandon R. McFadden   +5 more
wiley   +1 more source

Intangible Assets Reporting: the Case of Chemical and Pharmaceutical Industry in the Czech Republic

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2018
The cost structure of business entities has been changing in the span of time. Costs associated with intangible assets such as software, patents, licenses, copyrights and goodwill became an important item of costs in the recent days. The paper is focused
Hana Bohušová, Patrik Svoboda
doaj   +1 more source

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