Results 11 to 20 of about 364,236 (359)
Audit Fees and Book-Tax Differences [PDF]
SSRN Electronic Journal, 2009 ABSTRACT We investigate whether book-tax differences are associated with higher audit fees, a proxy for auditor risk assessments and auditor effort. Our evidence suggests that there is a significantly positive relation. Further, this association is larger for firms that appear to have managed earnings (i.e., have high accruals) relative ...
Hanlon, Michelle +2 more
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Legal nature of taxes and fees
Analytical and Comparative Jurisprudence, 2022 The article analyzes the legal nature of taxes and fees. It is substantiated that the basis of the legal regulation of tax relations is the implementation of the influence of economic processes in favour of the public interests of society. It was established that each of the principles of taxation defined by the current Tax Code of Ukraine contains a ...
M. Blikhar, O.-A. Vasylkiv
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Realisasi Penerimaan Pajak Ditinjau Dari Perspektif Pendapatan Negara
AFRE (Accounting and Financial Review), 2020 Tax is the largest revenue of a country since it can be renewed flexibly in accordance with the developments. Tax is something that can be imposed on citizens as the reciprocity over the contra-actions made by the government, but of course the contra ...
Syska Lady Sulistyowatie +1 more
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Fee-Setting Mechanisms: On Optimal Pricing by Intermediaries and Indirect Taxation [PDF]
, 2012 Mechanisms according to which private intermediaries or governments charge transaction fees or indirect taxes are prevalent in practice. We consider a setup with multiple buyers and sellers and two-sided independent private information about ...
Loertscher, Simon, Niedermayer, Andras
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Improving the fiscal role of local taxes and fees in the formation of revenues of local budgets
Aktualʹnì Problemi Rozvitku Ekonomìki Regìonu, 2017 Decentralization of power and a significant empowerment of local communities, the provision of fiscal autonomy and financial independence of local budgets, strengthening of material and financial base of local self-government is an objective need for ...
Svitlana Mykhailenko
doaj +1 more source
Don't Increase Federal Gasoline Taxes - Abolish Them [PDF]
, 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
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Fine in the tax law: between a method of providing and sanction
Теорія і практика правознавства, 2016 Doctrinal idea of the tax and legal nature of fines can be reduced to three areas, according to the fine which means: as a means of support; as a sanction; as such, has a dual legal nature (consisting properties sanctions and way of security).
П. М. Дуравкин
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RUDN Journal of Law, 2018 Article is devoted to research problems of formation, development and improvement of system of taxes and fees of the Russian Federation and also standard legal support and fixing of tax legal relationship at this sphere, the analysis of problems of ...
Elena V Evsikova
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SPATIAL INTERACTIONS IN LOCAL POLICY MAKING: APPLICABILITY OF TAX COMPETITION AND TAX MIMICKING CONCEPTS TO LOCAL GOVERNMENT POLICIES ON TAX RATES AND USER CHARGES FOR SERVICES IN POLAND [PDF]
Acta Geobalcanica, 2017 The main research question is how spatial proximity of other agents (neighboring municipalities) influences decision making of local politicians deciding upon user charges for local public services and rates of local taxes.
Paweł Swianiewicz
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Elastisitas Pajak Kendaraan Bermotor di Sumatera Selatan [PDF]
, 2009 The objective of this research is to identify the influence of gross regional domestic product (GRDP), the number of population, and the number of vehicles to the received of vehicle taxes and fees in the South Sumatra.
Susetyo, D. (Didik)
core +2 more sources