Works matching Corporate taxes

Results: 5000

Effective Corporate Tax Rates and the Size Distribution of Firms.

Published in:

Journal of Industry, Competition & Trade, 2010, v. 10, n. 3/4, p. 297, doi. 10.1007/s10842-010-0085-y

By:

Heshmati, Almas;
Johansson, Dan;
Magnus Bjuggren, Carl

Publication type:

Article

Tax Competition for Foreign Direct Investment in ASEAN: Is Corporate Income Tax Harmonization the Solution?

Published in:

KnE Social Sciences, 2018, v. 2018, p. 1085, doi. 10.18502/kss.v3i11.2832

By:

Afrianto, Haris Fajar

Publication type:

Article

How do corporate tax bases change when corporate tax rates change? With implications for the tax rate elasticity of corporate tax revenues.

Published in:

International Tax & Public Finance, 2016, v. 23, n. 3, p. 401, doi. 10.1007/s10797-015-9375-y

By:

Kawano, Laura;
Slemrod, Joel

Publication type:

Article

TAX BEHAVIOR AND EARNINGS BEHAVIOR OF CORPORATE MANAGERS: CASE OF BANKS AND DECENTRALIZED FINANCIAL SYSTEMS IN BENIN.

Published in:

Journal of Business Management & Accounting, 2025, v. 15, n. 1, p. 30, doi. 10.32890/jbma2025.15.1.3

By:

Dèwanou Comlan Agossadou, Stanislas Théodule Médard

Publication type:

Article

HARMONIZATION OF CORPORATE TAX GENERAL GUIDELINES IN THE EU AND HARMONIZATION IN GERMANY, AUSTRIA AND ITALY.

Published in:

Our Economy / Nase Gospodarstvo, 2012, v. 58, n. 1/2, p. 64

By:

Hodžić, Sabina

Publication type:

Article

LIETUVOS ĮMONIŲ PELNO MOKESČIO APSKAITOS PROBLEMŲ SPRENDIMAI.

Published in:

Science & Studies of Accounting & Finance: Problems & Perspectives / Apskaitos ir Finansų Mokslas ir Studijos: Problemos ir Perspectyvos, 2012, v. 1, n. 8, p. 28

By:

Bružauskas, Valentinas;
Stončiuvienė, Neringa

Publication type:

Article

Productivity effects of corporate income tax: Evidence from China.

Published in:

World Economy, 2023, v. 46, n. 6, p. 1815, doi. 10.1111/twec.13328

By:

Fang, Hongsheng;
Zhang, Xufei;
Guo, Lin

Publication type:

Article

Türkiye'de Kurumlar Vergisinin Gayri Safi Sermaye Oluşumuna Etkisinin Dinamik ARDL Simülasyonu Tekniğiyle İncelenmesi.

Published in:

Journal of Emerging Economies & Policy, 2023, v. 8, n. 2, p. 543

By:

Doğan, Metin;
Akıncı, Adil

Publication type:

Article

2018-2012 دور التخطيط الظزيبي في الاضتفادة مً التدفيزاث الجبائيت اإلاتعلقت بالظزيبت على ارباح الشزكاث -دراضت خالت على مإضطاث اقتصادًت جشائزيت خالل الفترة.

Published in:

Journal of Research in Finance & Accounting, 2021, v. 6, n. 2, p. 61

By:

ميمىن عماد رشيذ;
ولهي بىعالم

Publication type:

Article

Corporate effective tax rates: An exploratory study of South African listed firms.

Published in:

South African Journal of Accounting Research, 2019, v. 33, n. 2, p. 99, doi. 10.1080/10291954.2019.1638589

By:

Greeff, Cecileen

Publication type:

Article

Shareholder's Political Motive and Corporate Tax Avoidance.

Published in:

Asian Journal of Accounting & Governance, 2015, v. 6, p. 27, doi. 10.17576/ajag-2015-6-03

By:

UTOMO, SURYO;
PALIL, MOHD RIZAL;
JAFFAR, ROMLAH;
RAMLI, ROSIATI

Publication type:

Article

CEO Narcissism and Corporate Tax Sheltering.

Published in:

Journal of the American Taxation Association, 2016, v. 38, n. 1, p. 1, doi. 10.2308/atax-51251

By:

Olsen, Kari Joseph;
Stekelberg, James

Publication type:

Article

The Implications of Pillar Two for Corporate Tax Reform.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2023, v. 71, n. 2, p. 471, doi. 10.32721/ctj.2023.71.2.sym.boadway

By:

Boadway, Robin;
Tremblay, Jean-François

Publication type:

Article

Corporate Minimum Tax Options.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2023, v. 71, n. 2, p. 445, doi. 10.32721/ctj.2023.71.2.sym.mintz

By:

Mintz, Jack M.;
Balaji Venkatachalam, V.

Publication type:

Article

The Global Corporate Minimum Tax: A Cure or Not?

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, p. 231, doi. 10.32721/ctj.2022.70.supp.mintz

By:

Mintz, Jack M.

Publication type:

Article

NEKI OBLICI FINANSIJSKIH PREVARA POREZA NA DOBIT U FEDERACIJI BOSNE I HERCEGOVINE.

Published in:

SKEI - International Interdisciplinary Journal / Medunarodni Interdisciplinarni Casopis, 2024, v. 5, n. 1, p. 17

By:

Pločo, Maja;
Hasanspahić, Senad;
Tanjić, Mirnes

Publication type:

Article

Ryczałt od dochodów spółek - stan obecny i postulaty de lege ferenda.

Published in:

Studies & Work of the Collegium of Management & Finance / Studia i Prace Kolegium Zarzadzania i Finansów, 2023, n. 191, p. 35, doi. 10.33119/sip.2023.191.3

By:

Jamroży, Marcin;
Łożykowski, Aleksander;
Sarnowski, Jan

Publication type:

Article

FISCAL RESPONSES TO THE COVID-19 PANDEMIC THROUGH REDESIGNING OF CORPORATE INCOME TAX IN THE REPUBLIC OF SERBIA.

Published in:

Proceedings of the Faculty of Economics in East Sarajevo / Zbornik Radova Ekonomskog Fakulteta u Istočnom Sarajevu, 2021, n. 22, p. 37, doi. 10.7251/ZREFIS2122037D

By:

Đurović-Todorović, Jadranka;
Đorđević, Marina;
Ristić-Cakić, Milica

Publication type:

Article

أثر ضريبة دخل الشركات على األداء املالي: أدلة من فلسطين.

Published in:

Journal of Economic Administrative & Legal Sciences, 2023, v. 7, n. 10, p. 100, doi. 10.26389/AJSRP.Q100123

By:

سالم محمد عبد الع
زيد ربحي حماد قط&#1610

Publication type:

Article

An Impulse Response Function for Corporate Taxes in Barbados.

Published in:

International Journal of Public Administration, 2009, v. 32, n. 13, p. 1147, doi. 10.1080/01900690903135744

By:

Campbell, Trevor

Publication type:

Article

Corporate tax elasticities: a reader's guide to empirical findings.

Published in:

Oxford Review of Economic Policy, 2008, v. 24, n. 4, p. 680, doi. 10.1093/oxrep/grn033

By:

de Mooij, Ruud A.;
Ederveen, Sjef

Publication type:

Article

Corporate tax -- a new paradigm is needed! -- II. A new global value-added tax is needed instead of a corporate tax.

Published in:

Competitio, 2021, v. 20, n. 1/2, p. 1, doi. 10.21845/comp/2021/1-2/3

By:

LÁSZLÓ, TÖRÖK

Publication type:

Article

Is Corporate Tax Aggressiveness a Reputation Threat? Corporate Accountability, Corporate Social Responsibility, and Corporate Tax Behavior.

Published in:

Journal of Business Ethics, 2020, v. 163, n. 2, p. 197, doi. 10.1007/s10551-019-04227-3

By:

Baudot, Lisa;
Johnson, Joseph A.;
Roberts, Anna;
Roberts, Robin W.

Publication type:

Article

Corporate Tax: What Do Stakeholders Expect?

Published in:

Journal of Business Ethics, 2019, v. 158, n. 2, p. 403, doi. 10.1007/s10551-017-3700-6

By:

Hillenbrand, Carola;
Money, Kevin Guy;
Brooks, Chris;
Tovstiga, Nicole

Publication type:

Article

ОЦІНКА ПОДАТКОВОГО РОЗРИВУ ПО ПОДАТКУ НА ПРИБУТОК У КОНТЕКСТІ РОЗШИРЕННЯ ФІСКАЛЬНОГО ПРОСТОРУ

Published in:

Economy & Forecasting / Ekonomìka ì Prognozuvannâ, 2021, n. 4, p. 125, doi. 10.15407/eip2021.04.125

By:

Фролова, Наталія

Publication type:

Article

ОЦІНКА МІЖНАРОДНОЇ КОНКУРЕНТОСПРОМОЖНОСТІ СИСТЕМИ ОПОДАТКУВАННЯ ПРИБУТКУ ПІДПРИЄМСТВ УКРАЇНИ

Published in:

Economy & Forecasting / Ekonomìka ì Prognozuvannâ, 2021, n. 1, p. 145, doi. 10.15407/eip2021.01.145

By:

Фролова, Наталія

Publication type:

Article

Closer Economic Integration and Corporate Tax Systems.

Published in:

Global Economy Journal, 2008, v. 8, n. 2, p. 1, doi. 10.2202/1524-5861.1359

By:

Clausing, Kimberly A.

Publication type:

Article

Ek Kurumlar Vergisinin Anayasaya Uygunluğu Meselesi.

Published in:

Journal of Administrative Law & Administrative Sciences / İdare Hukuku ve İlimleri Dergisi, 2023, n. 22, p. 47, doi. 10.26650/ihid.22.003

By:

Karakoç, Yusuf

Publication type:

Article

A Theoretical Review on Corporate Tax Avoidance: Shareholder Approach versus Stakeholder Approach.

Published in:

Journal of Finance & Banking Review (JFBR), 2019, v. 4, n. 3, p. 82, doi. 10.35609/jfbr.2019.4.3(1)

By:

Mohanadas, Nirmala Devi;
Salim, Abdullah Sallehhuddin Abdullah;
Ramasamy, Suganthi

Publication type:

Article

CEO narcissism, corporate governance, financial distress, and company size on corporate tax avoidance.

Published in:

Cogent Business & Management, 2023, v. 10, n. 1, p. 1, doi. 10.1080/23311975.2023.2167550

By:

Kalbuana, Nawang;
Taqi, Muhamad;
Uzliawati, Lia;
Ramdhani, Dadan

Publication type:

Article

Corporate income tax, asset turnover and Tobin's Q as firm performance in Pakistan: Moderating role of liquidity ratio.

Published in:

Cogent Business & Management, 2023, v. 10, n. 1, p. 1, doi. 10.1080/23311975.2023.2167287

By:

Ahmad, Nisar;
Shah, Faisal Nadeem;
Ijaz, Faisal;
Ghouri, Muhammad Naeem

Publication type:

Article

Does corporate tax avoidance explain firm performance? Evidence from an emerging economy.

Published in:

Cogent Business & Management, 2020, v. 7, n. 1, p. 1, doi. 10.1080/23311975.2020.1780101

By:

Khuong, Nguyen Vinh;
Liem, Nguyen Thanh;
Thu, Phung Anh;
Khanh, Thai Hong Thuy;
Ntim, Collins G.

Publication type:

Article

CT-MODEL: AN EXPLANATION OF CORPORATE TAX PAYERS' ATTITUDE.

Published in:

Journal of Developing Areas, 2018, v. 52, n. 3, p. 211, doi. 10.1353/jda.2018.0047

By:

Jugurnath, Bhavish;
Ramen, Mootooganagen

Publication type:

Article

ПРОБЛЕМИ І МАЙБУТНЄ ПОДАТКУ НА ПРИБУТОК ПІДПРИЄМСТВ ТА ПДВ В УМОВАХ ЦИФРОВІЗАЦІЇ.

Published in:

Economy of Industry, 2021, v. 95, n. 3, p. 52, doi. 10.15407/econindustry2021.03.052

By:

Гаркушенко, Оксана Миколаївна;
Кувалдіна, Ольга Олександрівна

Publication type:

Article

THE COMMON CONSOLIDATED CORPORATE TAX BASE IN THE EU -- A NEW PHASED APPROACH.

Published in:

Juridical Current, 2017, v. 20, n. 4, p. 13

By:

GÖNDÖR, Mihaela

Publication type:

Article

CONSIDERATIONS AND ARGUMENTS FOR CORPORATE TAX HARMONIZATION. COMPARATIVE APPROACH OF THE ROMANIAN FISCAL CODE AND FRENCH GENERAL TAX CODE.

Published in:

Juridical Current, 2011, v. 14, n. 3, p. 107

By:

ŞTEFAN, Anamari-Beatrice

Publication type:

Article

THE IMPACT OF CORPORATE INCOME TAX ON GROSS DOMESTIC PRODUCT - THE CASE OF THE REPUBLIC OF SERBIA.

Published in:

Economic Themes, 2020, v. 58, n. 3, p. 311, doi. 10.2478/ethemes-2020-0018

By:

Todorović, Jadranka Đurović;
Đorđević, Marina;
Krstić, Marko

Publication type:

Article

The Effect of Corporate Tax Rate on Foreign Direct Investment: A Panel Study for OECD Countries.

Published in:

Ege Academic Review, 2016, v. 16, n. 4, p. 599

By:

ABDİOĞLU, Nida;
BİNİŞ, Mine;
ARSLAN, Mehmet

Publication type:

Article

Media Coverage and corporate tax burden in Spain.

Published in:

Revista de Contabilidad - Spanish Accounting Review, 2023, v. 26, n. 1, p. 138, doi. 10.6018/rcsar.447441

By:

Bona-Sánchez, Carolina;
Pérez-Alemán, Jerónimo;
Santana-Martín, Domingo J.

Publication type:

Article

Effects of corporate tax reform on optimum debt maturity.

Published in:

Annals of Finance, 2010, v. 6, n. 3, p. 369, doi. 10.1007/s10436-009-0126-x

By:

Chang Woon Nam;
Radulescu, Doina Maria

Publication type:

Article

INCIDENCIA DEL IMPUESTO DE RENTA A LAS SOCIEDADES: REVISIÓN Y ANÁLISIS DE LAS ESTIMACIONES DE EQUILIBRIO GENERAL.

Published in:

Revista de Economía Institucional, 2011, v. 13, n. 24, p. 153

By:

Gravelle, Jennifer C.

Publication type:

Article

Capital Mobility, Agglomeration and Corporate Tax Rates: Is the Race to the Bottom for Real?

Published in:

CESifo Economic Studies, 2007, v. 53, n. 2, p. 263, doi. 10.1093/cesifo/ifm009

By:

Garretsen, Harry;
Peeters, Jolanda

Publication type:

Article

Exploring the Nexus between Corporate Tax Avoidance, Organizational Capital, and Firm Characteristics.

Published in:

Iranian Journal of Accounting, Auditing & Finance (IJAAF), 2024, v. 8, n. 3, p. 93, doi. 10.22067/ijaaf.2024.44439.1404

By:

Asnaashari, Hamideh;
Daghani, Reza;
Bagheri, Morteza;
Hadian, Seyed Sadegh

Publication type:

Article

The Impact of Corporate Income Tax on Capital Structure: Evidence from Serbian Food Industry.

Published in:

Management: Journal of Sustainable Business & Management Solutions in Emerging Economies, 2023, v. 28, n. 1, p. 11, doi. 10.7595/management.fon.2021.0030

By:

Tica, Teodora

Publication type:

Article

Financial Fraud: Identifying Corporate Tax Report Fraud Under the Xgboost Algorithm.

Published in:

EAI Endorsed Transactions on Scalable Information Systems, 2023, v. 10, n. 4, p. 1, doi. 10.4108/eetsis.v10i3.3033

By:

Xianjuan Li

Publication type:

Article

Board Meeting Attendance and Corporate Tax Avoidance: Evidence from the UK.

Published in:

Business Perspectives & Research, 2020, v. 8, n. 1, p. 51, doi. 10.1177/2278533719860021

By:

Barros, Victor;
Sarmento, Joaquim Miranda;
Vrontis, Demetris;
Christofi, Michael

Publication type:

Article

Reforming the Corporate Income Tax: The Case for a Hybrid Cash-flow Tax.

Published in:

De Economist (0013-063X), 2007, v. 155, n. 4, p. 417, doi. 10.1007/s10645-007-9071-0

By:

Zee, Howell

Publication type:

Article

Corporate Tax Rates, Allocative Efficiency, and Aggregate Productivity.

Published in:

B.E. Journal of Macroeconomics, 2024, v. 24, n. 2, p. 633, doi. 10.1515/bejm-2023-0138

By:

Dinerstein, Marcos;
Patiño Peña, Fausto

Publication type:

Article

Do Large Corporate Tax Cuts Boost Wages? Evidence from Ohio.

Published in:

B.E. Journal of Economic Analysis & Policy, 2021, v. 21, n. 2, p. 537, doi. 10.1515/bejeap-2019-0245

By:

Kakpo, Eliakim

Publication type:

Article

EUROPEAN STATES IN A BOUT OF CORPORATE TAX COMPETITION.

Published in:

Journal of Competitiveness, 2019, v. 11, n. 3, p. 19, doi. 10.7441/joc.2019.03.02

By:

Banociova, Anna;
Tahlova, Slavomira

Publication type:

Article