Works matching Tax rates

Results: 5000

RESTRIÇÃO FINANCEIRA, TAXA EFETIVA DE IMPOSTOS SOBRE O LUCRO E OS EFEITOS DA CRISE NAS EMPRESAS DE CAPITAL ABERTO LISTADAS NO B3.

Published in:

Revista Universo Contábil, 2017, v. 13, n. 4, p. 155, doi. 10.4270/ruc.2017430

By:

Damascena, Luzivalda Guedes;
de França, Robério Dantas;
Leite Filho, Paulo Amilton Maia;
Paulo, Edilson

Publication type:

Article

A NEUTRALIDADE DA LEI N° 12.973/2014 NA TRIBUTAÇÃO DO LUCRO: UMA ANÁLISE DA ALÍQUOTA TRIBUTÁRIA EFETIVA (ETR) EM COMPANHIAS BRASILEIRAS.

Published in:

Revista Fatec Zona Sul (REFAS), 2021, v. 7, n. 6, p. 31, doi. 10.26853/refas_issn-2359-182x_v07n06_04

By:

de Magalhães Bravo, André;
Finessi Júnior, Otávio;
Gonzales, Alexandre

Publication type:

Article

UMA ANÁLISE DA EFFECTIVE TAX RATE (ETR) NO REGIME TRIBUTÁRIO DEFINITIVO (RTD) A PARTIR DA LEI 12.973/14.

Published in:

ConTexto, 2019, v. 19, n. 42, p. 52

By:

CABEDA, DIOGO;
DA SILVEIRA FARIAS, EVERTON

Publication type:

Article

Impacto da Crise Econômica Causada pela Pandemia do Covid-19 na Effective Tax Rate de Empresas Brasileiras.

Published in:

GCG: Revista de Globalización, Competitividad & Gobernabilidad, 2024, v. 18, n. 2, p. 35, doi. 10.58416/GCG.2024.V18.N2.02

By:

da Costa Neta, Maria Isaura;
Dantas de França, Robério

Publication type:

Article

AS EMPRESAS BRASILEIRAS DE CAPITAL FECHADO SÃO MAIS AGRESSIVAS EM SUAS EFFECTIVE TAX RATE (ETR) DO QUE AS DE CAPITAL ABERTO?

Published in:

REUNIR: Revista de Administração, Contabilidade e Sustentabilidade, 2018, v. 8, n. 1, p. 89, doi. 10.18696/reunir.v8i1.706

By:

Dantas de França, Robério;
Aguiar Monte, Paulo

Publication type:

Article

ANALISIS PENGARUH PROFITABILITY, LEVERAGE DAN CAPITAL INTENSITY RATIO TERHADAP EFFECTIVE TAX RATE (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2017-2021).

Published in:

Syntax Idea, 2024, v. 6, n. 4, p. 1648, doi. 10.46799/syntax-idea.v6i4.3156

By:

Kristanti, Enni;
Lestari, Setyani Dwi;
Riyadi, Selamet

Publication type:

Article

IMPLICATION OF LIQUIDITY RATIO ON EFFECTIVE TAX RATE WITH GROWTH TAX RATE AS AN INTERVENING VARIABLE.

Published in:

Journal of Social Research, 2024, v. 3, n. 2, p. 487

By:

Lenny;
Manurung, Nasib P.;
Delfina, Beatrix

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

A TRIBUTAÇÃO DO PIS/PASEP E DA COFINS SOBRE OS COMBUSTÍVEIS: UMA ANÁLISE DOS COEFICIENTES DE REDUÇÃO DE ALÍQUOTA À LUZ DOS PRINCÍPIOS CONSTITUCIONAIS TRIBUTÁRIOS DA LEGALIDADE E DA ANTERIORIDADE.

Published in:

Revista de Direito Internacional Econômico e Tributário (RDIET), 2018, v. 13, n. 2, p. 57

By:

Monteiro Seixas, Luiz Felipe;
Oliveira Fernandes, Távisson

Publication type:

Article

ZRÓŻNICOWANIE STAWEK PODATKU ROLNEGO W POLSCE W LATACH 2018-2022.

Published in:

Annals of the Polish Association of Agricultural & Agribusiness Economists, 2024, v. 26, n. 2, p. 214, doi. 10.5604/01.3001.0054.5217

By:

WOJEWODZIC, TOMASZ;
KLONOWSKA, ALINA;
JAWORSKA, MONIKA

Publication type:

Article

The State Capacity Ceiling on Tax Rates: Evidence From Randomized Tax Abatements in the DRC.

Published in:

Econometrica, 2024, v. 92, n. 4, p. 1163, doi. 10.3982/ECTA19959

By:

Bergeron, Augustin;
Tourek, Gabriel;
Weigel, Jonathan L.

Publication type:

Article

Analysis of the Applicable Rate of Environmental Tax through Different Tax Rate Scenarios in China.

Published in:

Sustainability (2071-1050), 2020, v. 12, n. 10, p. 4233, doi. 10.3390/su12104233

By:

Hu, Biao;
Dong, Hongjia;
Jiang, Ping;
Zhu, Jingan

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

Empirical implications of incorrect special item tax rate assumptions.

Published in:

Review of Accounting Studies, 2023, v. 28, n. 2, p. 958, doi. 10.1007/s11142-021-09661-1

By:

Cready, William M.;
Lopez, Thomas J.;
Sisneros, Craig A.;
Stinson, Shane R.

Publication type:

Article

Intellectual property box regimes: effective tax rates and tax policy considerations.

Published in:

International Tax & Public Finance, 2015, v. 22, n. 3, p. 502, doi. 10.1007/s10797-014-9328-x

By:

Evers, Lisa;
Miller, Helen;
Spengel, Christoph

Publication type:

Article

Effect of Corporate and Dividend Income Tax Rates on Bank Capital.

Published in:

International Research Journal of Business Studies, 2022, v. 15, n. 2, p. 167, doi. 10.21632/irjbs.15.2.167-176

By:

Teja, Adrian

Publication type:

Article

INTRODUCING GLOBAL MINIMUM EFFECTIVE TAX RATE - CHALLENGES FOR THE MACEDONIAN TAX SYSTEM.

Published in:

Iustinianus Primus Law Review, 2024, v. 15, n. 1, p. 1

By:

Petrovska, Marinela Stefanovska

Publication type:

Article

CORPORATE TAX RATES IN THE CONTEXT OF MACROECONOMIC DETERMINANTS AS CRUCIAL ASPECTS OF EFFECTIVE CORPORATE TAXATION IN THE VISEGRAD GROUP COUNTRIES.

Published in:

Ad Alta: Journal of Interdisciplinary Research, 2024, v. 14, n. 1, p. 8, doi. 10.33543/j.1401.816

By:

ANDREJOVSKÁ, ALENA;
ANDREJKOVIČOVÁ, IVANA

Publication type:

Article

Effective Tax Rate of Corporate Income Tax in the Post-Crisis Period: The Case of Non-Financial Companies Listed on the Bucharest Stock Exchange.

Published in:

Ovidius University Annals, Series Economic Sciences, 2017, v. 17, n. 2, p. 655

By:

Mihaela, Teodorescu;
Iulia, Istudor Ileana

Publication type:

Article

CORPORATE EFFECTIVE TAX RATES: A STUDY ON MALAYSIAN PUBLIC LISTED COMPANIES.

Published in:

Malaysian Accounting Review, 2008, v. 7, n. 1, p. 1

By:

Noor, Rohaya Md;
Mastuki, Nor'Azam;
Bardai, Barjoyai

Publication type:

Article

THE IMPLICATION OF TAX RATES ON CORPORATE CAPITAL INVESTMENT.

Published in:

Malaysian Accounting Review, 2007, v. 6, n. 1, p. 45

By:

Wahab, Nor Shaipah Abdul;
Aripin, Norhani;
Idris, Kamil Md;
Ahmad, Ayoib Che

Publication type:

Article

دراسة تأثير معدل الضغط الضريبي على حجم التهرب الضريبي في السياق الجزائري بدلالة نتائج الرقابة الجبائية خلال الفترة 2017-2010.

Published in:

El-Bahith, 2022, v. 22, n. 1, p. 155

By:

طاطا إيمان

Publication type:

Article

Covid-19 pandemisinin işletmelerin efektif vergi oranlarını belirleyen faktörler üzerindeki etkisi.

Published in:

Ardahan University Journal of the Faculty of Economics & Administrative Sciences / Ardahan Üniversitesi Iktisadi ve Idari Bilimler Fakültesi Dergisi, 2024, v. 6, n. 1, p. 32, doi. 10.58588/aru-jfeas.1440197

By:

Güneş, Necati;
Argun, Doğan

Publication type:

Article

Changes in marginal tax rates over the past three decades in the United States.

Published in:

Accounting & Finance, 2021, v. 61, p. 2601, doi. 10.1111/acfi.12636

By:

Chen, Xikai;
Lu, Meiting;
Shan, Yaowen

Publication type:

Article

Distribution of Average, Marginal and Participation Tax Rates among Czech Taxpayers: Results from a TAXBEN Model.

Published in:

Finance a Uver: Czech Journal of Economics & Finance, 2013, v. 63, n. 6, p. 474

By:

DUŠEK, Libor;
KALÍŠKOVÁ, Klára;
MÜNICH, Daniel

Publication type:

Article

基于经济、环境与创新协同发展视角的最优环境保护税税率设计.

Published in:

China Population Resources & Environment, 2022, v. 32, n. 9, p. 66, doi. 10.12062/cpre.20220607

By:

刘贵贤;
鲁玺;
孔朝阳

Publication type:

Article

Tax-adjusted Discount Rates: a General Formula under Constant Leverage Ratios.

Published in:

European Financial Management, 2013, v. 19, n. 3, p. 419, doi. 10.1111/j.1468-036X.2011.00619.x

By:

Molnár, Peter;
Nyborg, Kjell G.

Publication type:

Article

旅游营销、最优税率和目的地的福利最大化.

Published in:

Tourism Tribune / Lvyou Xuekan, 2025, v. 40, n. 4, p. 52, doi. 10.19765/j.cnki.1002-5006.2025.04.009

By:

翁瑾;
叶卉菁;
杨明芬

Publication type:

Article

CORPORATE TAX RATES IN THE SADC REGION: DETERMINANTS AND POLICY IMPLICATIONS.

Published in:

South African Journal of Economics, 2005, v. 73, n. 4, p. 722, doi. 10.1111/j.1813-6982.2005.00049.x

By:

ROBINSON, ZURIKA

Publication type:

Article

Do Tax Rates Matter for Entrepreneurial Motivations? An Empirical Approach.

Published in:

Scientific Annals of Economics & Business, 2023, v. 70, n. 2, p. 277, doi. 10.47743/saeb-2023-0025

By:

Rusu, Valentina Diana;
Dornean, Adina

Publication type:

Article

The Optimal Tax Rate, Efficiency and Technological Gap of Government in OECD Countries: Stochastic Meta-frontier Approach.

Published in:

International Journal of New Political Economy, 2023, v. 4, n. 1, p. 69, doi. 10.52547/jep.4.1.69

By:

Hadian, Golnaz;
Ghobadi, Sara;
Sameti, Majid

Publication type:

Article

The Inherent Conflict Between Progressive Tax Rates and Income Inequality: Lessons from COVID-19 Restrictions.

Published in:

Accounting & the Public Interest, 2022, v. 22, n. 1, p. 1, doi. 10.2308/API-2022-006

By:

Goldman, Nathan C.;
Lusch, Stephen J.;
Sadka, Gil

Publication type:

Article

Accounting and Non-accounting Concepts of Effective Tax Rates and their Effects on Tax Planning in State-owned Companies.

Published in:

Lex Localis: Journal of Local Self-Government, 2023, v. 21, n. 2, p. 323, doi. 10.4335/21.2.323-341(2023)

By:

KNEŽEVIĆ, GORANKA;
PAVLOVIĆ, VLADAN

Publication type:

Article

Local Tax Rates, Politics and Omitted Variable Bias.

Published in:

Lex Localis: Journal of Local Self-Government, 2015, v. 13, n. 4, p. 933, doi. 10.4335/13.3.933-951(2015)

By:

GOEMINNE, STIJN;
SMOLDERS, CARINE

Publication type:

Article

A Study of Perceived Ethicality of Low Corporate Effective Tax Rates.

Published in:

Accounting Horizons, 2018, v. 32, n. 1, p. 87, doi. 10.2308/acch-51935

By:

DeZoort, F. Todd;
Pollard, Troy J.;
Schnee, Edward J.

Publication type:

Article

AVAR Analysis of the Impacts of Company Tax Rates on Foreign Direct Investment and other Macro-economic Variables in Australia.

Published in:

Global Economic Review, 2007, v. 36, n. 2, p. 137, doi. 10.1080/12265080701374073

By:

Wijeweera, Albert;
Mounter, Stuart

Publication type:

Article

An In-Depth Analysis of Complex Industry's Effective Tax Rates.

Published in:

International Management Review, 2020, v. 16, n. 1, p. 42

By:

Ying Wang;
Schoenfeld, Debra

Publication type:

Article

Determinants of Effective Tax Rate of China Publicly Listed Companies.

Published in:

International Management Review, 2014, v. 10, n. 1, p. 10

By:

Ying Wang;
Campbell, Michael;
Johnson, Debra

Publication type:

Article

How relative marginal tax rates affect establishment entry at state borders.

Published in:

Small Business Economics, 2023, v. 60, n. 3, p. 1081, doi. 10.1007/s11187-022-00624-7

By:

Chen, Yulong;
Duncan, Kevin D.;
Ma, Liyuan;
Orazem, Peter F.

Publication type:

Article

LIQUIDITY, PROFITABILITY, TAX RATE AND BANKRUPTCY RISK IN COLOMBIAN SMEs.

Published in:

Estudios de Administración, 2017, v. 24, n. 1, p. 16

By:

Andrade-Valbuena, Nelson A.;
Duran, Fabio Fernando Moscoso;
Salcedo-Perez, Carlos

Publication type:

Article

MARKET REACTION TOWARDS DIVIDEN TAX RATE CHANGES OF THE OMNIBUS LAW ON JOB CREATION IN INDONESIA.

Published in:

Journal of Syntax Literate, 2023, v. 8, n. 12, p. 6538, doi. 10.36418/syntax-literate.v8i12.14112

By:

Purba, Dedi

Publication type:

Article

Tax Avoidance: How Income Tax Rates Affect the Labor Migration Decisions of NBA Free Agents.

Published in:

Journal of Sports Economics, 2012, v. 13, n. 6, p. 571, doi. 10.1177/1527002511412194

By:

Kopkin, Nolan

Publication type:

Article

Tax Rates and Tax Revenues in the Context of Tax Competitiveness.

Published in:

Journal of Risk & Financial Management, 2021, v. 14, n. 7, p. 1, doi. 10.3390/jrfm14070284

By:

Helcmanovská, Martina;
Andrejovská, Alena

Publication type:

Article

The nexus between CSR disclosure, effective tax rate, corruption, and sustainable business performance: evidence from ASEAN countries.

Published in:

Economic Research-Ekonomska Istrazivanja, 2022, v. 35, n. 1, p. 5357, doi. 10.1080/1331677X.2022.2026242

By:

Lian, Zhihua

Publication type:

Article

Effective tax rates for bank entities across European Union. The role of loan loss provisions.

Published in:

Economic Research-Ekonomska Istrazivanja, 2022, v. 35, n. 1, p. 1581, doi. 10.1080/1331677X.2021.1985565

By:

Lazăr, Sebastian;
Andrieș, Alin Marius

Publication type:

Article

Different cities, different property-tax-rate regimes: Is it fair in an open and democratic society?

Published in:

Law, Democracy & Development, 2022, v. 26, p. 311, doi. 10.17159/2077-4907/2022/ldd.v26.12

By:

VAN ZYL, FANIE;
FRITZ, CARIKA

Publication type:

Article

基于优惠税率的新能源汽车产业化激励机制研究.

Published in:

Application Research of Computers / Jisuanji Yingyong Yanjiu, 2014, v. 31, n. 6, p. 1736, doi. 10.3969/j.issn.1001-3695.2014.06.031

By:

卢健;
陈学广

Publication type:

Article

Corporate Effective Tax Rates in the Netherlands.

Published in:

De Economist (0013-063X), 2005, v. 153, n. 1, p. 47, doi. 10.1007/s10645-004-7127-y

By:

Janssen, Boudewijn

Publication type:

Article

EFFECTIVE INCOME TAX RATES BY STRUCTURAL MODELS OF BANKRUPTCY.

Published in:

International Journal of Business, Accounting & Finance, 2017, v. 11, n. 1, p. 35

By:

Han, Dan;
Qi, Howard;
Yan Alice Xie

Publication type:

Article

Influence of Ownership Structure on the Determinants of Effective Tax Rates of Spanish Companies.

Published in:

Sustainability (2071-1050), 2019, v. 11, n. 5, p. 1441, doi. 10.3390/su11051441

By:

Fernández-Rodríguez, Elena;
García-Fernández, Roberto;
Martínez-Arias, Antonio

Publication type:

Article