Works matching Business tax

Results: 4465

BUSINESS-TAX-PANEL - ZUSAMMEN-FÜHRUNG VON UNTERNEHMENS-STEUERSTATISTIKEN.

Published in:

WISTA Wirtschaft und Statistik, 2023, n. 4, p. 47

By:

Kristiansen, Annette

Publication type:

Article

Lokale Steuerpolitik im Spannungsfeld zwischen parteipolitischer Einflussnahme und sozioökonomischem Problemdruck: eine Analyse der Determinanten kommunaler Gewerbesteuerhebesätze am Beispiel Nordrhein-Westfalens.

Published in:

Politische Vierteljahresschrift, 2020, v. 61, n. 1, p. 61, doi. 10.1007/s11615-019-00202-9

By:

Person, Christian

Publication type:

Article

Internationalization and business tax revenue—evidence from Germany.

Published in:

International Tax & Public Finance, 2010, v. 17, n. 2, p. 174, doi. 10.1007/s10797-009-9112-5

By:

Becker, Johannes;
Fuest, Clemens

Publication type:

Article

The Impact of Business Income Tax on the Performance of Small Business Enterprise.

Published in:

Srusti Management Review, 2019, v. 11, n. 2, p. 61

By:

Fikade, Ayele Bogale;
Dabi, Olana Angesa

Publication type:

Article

Behavioural additionality of China's business-tax-to-VAT reform on firms' internal and external R&D investment.

Published in:

Applied Economics, 2021, v. 53, n. 31, p. 3590, doi. 10.1080/00036846.2021.1883542

By:

Dai, Xiaoyong;
Zhao, Zhiqi

Publication type:

Article

The (Social) Tasks of Business Tax Research and the Binding Effect of the Statutory Tax Burden Decision.

Published in:

Accounting, Economics & Law, 2025, v. 15, n. 2, p. 325, doi. 10.1515/ael-2022-0089

By:

Kollruss, Thomas

Publication type:

Article

Family Business Inheritance Tax, Innovative Firms, and Restrictions on Changing Industry: Evidence from Korea.

Published in:

Emerging Markets Finance & Trade, 2025, v. 61, n. 7, p. 2059, doi. 10.1080/1540496X.2024.2443645

By:

La, Jung Joo;
Lee, Jeung Seon

Publication type:

Article

Residents' income distribution effect of business tax replaced with VAT reform—based on CGE model.

Published in:

Economic Research-Ekonomska Istrazivanja, 2022, v. 35, n. 1, p. 2793, doi. 10.1080/1331677X.2021.1980732

By:

Chen, Changnan;
Su, Zhifang;
Shuai, Wenjun

Publication type:

Article

INTER-LOCATION SMALL BUSINESS TAX RATE VARIATION IN UKRAINE: WHAT IS BEHIND IT?

Published in:

Financial Theory & Practice, 2009, v. 33, n. 1, p. 49

By:

Slukhai, Sergii

Publication type:

Article

Analysis and Research on Model of Impact of Replacing the Business Tax with a Value-added Tax on Performance of Enterprise Combining with Computer Platforms.

Published in:

International Journal of Simulation: Systems, Science & Technology, 2015, v. 16, n. 2B, p. 11.1, doi. 10.5013/IJSSST.a.16.2B.11

By:

ZHANG Yan-qun;
WANG Lian-sheng

Publication type:

Article

Does "replacing business tax with value-added tax" promote the energy efficiency of the logistics industry in China?

Published in:

Environmental Science & Pollution Research, 2019, v. 26, n. 32, p. 33169, doi. 10.1007/s11356-019-06367-5

By:

Liu, Zuankuo;
Jiang, Yufan;
Bolayog, Dennis

Publication type:

Article

The Tax‐rate Elasticity of Local Business Profits.

Published in:

German Economic Review, 2018, v. 19, n. 2, p. 162, doi. 10.1111/geer.12123

By:

Fossen, Frank M.;
Steiner, Viktor

Publication type:

Article

中國大陸何以「等高對接」RCEP 國家稅收營商環境.

Published in:

Financial & Economic Law Review, 2021, n. 46, p. 37, doi. 10.3966/1815008X462

By:

李悅

Publication type:

Article

Business Income Tax from Profit-Seeking Enterprises and Spatial Autocorrelation: Do Local Economic Characteristics Matter?

Published in:

Land (2012), 2022, v. 11, n. 9, p. 1533, doi. 10.3390/land11091533

By:

Huang, Hao-Chen;
Hung, Chin-Fu;
Peng, Chi-Lu;
Liao, Ting-Hsiu

Publication type:

Article

New Jersey Business Taxes and the Throwout Rule.

Published in:

CPA Journal, 2009, v. 79, n. 4, p. 50

By:

Levin, Mark H.

Publication type:

Article

Wegfall der Geschäftsgrundlage im Steuerrecht.

Published in:

FinanzRundschau, 2023, v. 105, n. 13, p. 599, doi. 10.9785/fr-2023-1051303

By:

Götz, Hellmut

Publication type:

Article

A NEW APPROACH TO IMPROVING SMALL-BUSINESS TAX COMPETITIVENESS.

Published in:

School of Public Policy Publications, 2021, v. 14, n. 24, p. 1, doi. 10.11575/sppp.v14i1.72140

By:

Mintz, Jack;
Smith, Patrick;
Venkatachalam, V. Balaji

Publication type:

Article

ANALYTICAL EXAMINATION OF A BUSINESS TAX REFORM UNDER RAPID INFLATION: THE ISRAELI CASE.

Published in:

Journal of Business Finance & Accounting, 1988, v. 15, n. 3, p. 353, doi. 10.1111/j.1468-5957.1988.tb00140.x

By:

Kroll, Yoram

Publication type:

Article

Morality of Informality: Tax Morale in the Serbian Business Sector - an Empirical Investigation.

Published in:

Industry / Industrija, 2019, v. 47, n. 1, p. 43, doi. 10.5937/industrija47-20040

By:

Radulović, Branko

Publication type:

Article

The Business Tax Reform Agenda*.

Published in:

Economic Papers, 2012, v. 31, n. 1, p. 3, doi. 10.1111/j.1759-3441.2012.00165.x

By:

Menezes, Flavio M.

Publication type:

Article

I Know It All: The Relationship between Small Business Tax Literacy and Their Confidence.

Published in:

Australian Tax Review, 2023, v. 52, n. 3, p. 144

By:

Isle, Melissa Belle;
Freudenberg, Brett

Publication type:

Article

BUSINESSES TAX KNOWLEDGE OF AUSTRALIAN SMALL AND MEDIUM ENTERPRISES.

Published in:

Journal of the Australasian Tax Teachers Association, 2024, v. 19, n. 1, p. 45

By:

ISLE, MELISSA BELLE;
FREUDENBERG, BRETT

Publication type:

Article

Delaware's Business and Occupation Tax.

Published in:

Journal of State Taxation, 2010, v. 28, n. 2, p. 35

By:

Fournaris, Emmanuel G.

Publication type:

Article

Enactment of the Michigan Business Tax (MBT).

Published in:

Journal of State Taxation, 2009, v. 28, n. 1, p. 27

By:

Keller, Rachel S.;
Ruppal, Curtis

Publication type:

Article

The Michigan Business Tax: A New Form of Hybrid.

Published in:

Journal of State Taxation, 2007, v. 25, n. 6, p. 25

By:

Sutton, Giles;
Jones, Chuck;
Yesnowitz, Jamie;
Conley, Terry;
Ourlian, Ralph

Publication type:

Article

The Single Sales Factor Formula for New Jersey Corporate Business Tax.

Published in:

Journal of State Taxation, 2001, v. 20, n. 2, p. 18

By:

Metzger, John M.

Publication type:

Article

Michigan Business Tax: The Goal was Simplification, but the Result -- Not Exactly.

Published in:

Tax Executive, 2009, v. 61, n. 1, p. 61

By:

Billings-Middleton, Brenda

Publication type:

Article

Using small businesses for individual tax planning: evidence from special tax regimes in Chile.

Published in:

International Tax & Public Finance, 2018, v. 25, n. 6, p. 1449, doi. 10.1007/s10797-018-9509-0

By:

Agostini, Claudio A.;
Engel, Eduardo;
Repetto, Andrea;
Vergara, Damián

Publication type:

Article

Small business tax policy and informality: evidence from Georgia.

Published in:

International Tax & Public Finance, 2016, v. 23, n. 5, p. 834, doi. 10.1007/s10797-015-9385-9

By:

Bruhn, Miriam;
Loeprick, Jan

Publication type:

Article

JURIDICAL ANALYSIS OF LIABILITY OF INCOME TAX AND VALUE ADDED TAX ON E-COMMERCE BUSINESS ACTIVITIES.

Published in:

Journal of Public Administration, Finance & Law, 2020, n. 17, p. 450

By:

TAMPUBOLON, Hadi Ardana;
GINTING, Budiman;
BARUS, Utary Maharani;
Sutiarnoto

Publication type:

Article

New York City's 2007 Business Tax Package.

Published in:

CPA Journal, 2007, v. 77, n. 10, p. 54

By:

Levin, Mark H.

Publication type:

Article

New York City Makes Major Changes to the Unincorporated Business Tax.

Published in:

CPA Journal, 2006, v. 76, n. 4, p. 48

By:

Levin, Mark H.

Publication type:

Article

To Pay or Not to Pay? Business Owners' Tax Morale: Testing a Neo-Institutional Framework in a Transition Environment.

Published in:

Journal of Business Ethics, 2019, v. 157, n. 1, p. 75, doi. 10.1007/s10551-017-3623-2

By:

Mickiewicz, Tomasz;
Rebmann, Anna;
Sauka, Arnis

Publication type:

Article

SHALL WE TAX CORPORATIONS OR BUSINESS?

Published in:

American Economic Review, 1936, v. 26, n. 1, p. 84

By:

Hunter, Merlin H.

Publication type:

Article

Effect of Tax Knowledge and Technological Shift in Tax System on Business Performance: A PLS-SEM Analysis.

Published in:

Sustainability (2071-1050), 2022, v. 14, n. 16, p. 10217, doi. 10.3390/su141610217

By:

Bhalla, Neba;
Sharma, Rakesh Kumar;
Kaur, Inderjit

Publication type:

Article

The Economic Efficiency Case Against Business Tax Privacy.

Published in:

Seton Hall Law Review, 2020, v. 50, n. 1, p. 27

By:

Schaffa, Daniel

Publication type:

Article

Navigating Disruption: The Politics of Business Tax Reform as Two-Level Game.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2019, v. 67, n. 3, p. 667, doi. 10.32721/ctj.2019.67.3.sym.hale

By:

Hale, Geoffrey

Publication type:

Article

Productivity, Prosperity, and Business Taxes.

Published in:

2006

By:

A. M.

Publication type:

Other

DEVELOPMENT OF BUSINESS INCOME TAX REVENUE (PIT AND CIT) IN THE VISEGRAD GROUP COUNTRIES (V4) AND ITS REDISTRIBUTION.

Published in:

Ecomomic Review / Ekonomické Rozhl'ady, 2022, v. 51, n. 3, p. 239, doi. 10.53465/ER.2644-7185.2022.3.239-277

By:

BEČKA, MICHAL;
KAJANOVÁ, JANA;
SAXUNOVÁ, DARINA

Publication type:

Article

AGRESSIVIDADE TRIBUTÁRIA, DIRETOR EXECUTIVO EM EMPRESAS FAMILIARES BRASILEIRAS.

Published in:

Revista Pretexto, 2024, v. 25, n. 1, p. 30

By:

MENEZES DE MACEDO, ANDERSON;
NERIS NOSSA, SILV ANIA;
CARDOSO MOREIRA, NADIA;
TEIXEIRA, ARIDELMO

Publication type:

Article

Choosing the Form for Business Tax Incentives.

Published in:

Accounting Review, 1978, v. 53, n. 3, p. 708

By:

Hicks, Sam A.

Publication type:

Article

Corporate Business Strategy and Tax Avoidance Culture: Moderating Role of Gender Diversity in an Emerging Economy.

Published in:

Frontiers in Psychology, 2022, v. 13, p. 1, doi. 10.3389/fpsyg.2022.827553

By:

Zhang, Xiaochen;
Husnain, Muhammad;
Yang, Hailan;
Ullah, Saif;
Abbas, Jaffar;
Zhang, Ruilian

Publication type:

Article

Macroeconomic effects of family business inheritance tax reduction: Evidence from South Korea.

Published in:

Pacific Economic Review, 2023, v. 28, n. 3, p. 446, doi. 10.1111/1468-0106.12415

By:

La, Jung Joo

Publication type:

Article

ADHERING TO THE OLD LINE: UNCOVERING THE HISTORY AND POLITICAL FUNCTION OF THE UNRELATED BUSINESS INCOME TAX.

Published in:

Emory Law Journal, 2005, v. 54, n. 4, p. 1475

By:

Stone, Ethan G.

Publication type:

Article

Collegiate Athletics and the Unrelated Business Income Tax.

Published in:

Journal of Sport Management, 1994, v. 8, n. 1, p. 36, doi. 10.1123/jsm.8.1.36

By:

Craig, Caroline Kern;
Weisman, Karen

Publication type:

Article

FROM BUSINESS TAX THEORY TO PRACTICE.

Published in:

Clinical Law Review, 2017, v. 24, n. 1, p. 27

By:

BALL, ALINA;
VISWANATHAN, MANOJ

Publication type:

Article

"Business Tax to Value-added Tax" and Enterprise Innovation Output: Evidence from Listed Companies in China.

Published in:

Emerging Markets Finance & Trade, 2022, v. 58, n. 2, p. 301, doi. 10.1080/1540496X.2021.1939671

By:

Cao, Qingzi;
Wang, Hua;
Cao, Lifang

Publication type:

Article

NEW JERSEY BUSINESS TAX REFORM ACT.

Published in:

CPA Journal, 2002, v. 72, n. 12, p. 63

By:

Reiss, Harold J.;
Buxbaum, Stewart;
Nesi, Nicholas;
Goldwasser, Henry;
Kaplan, Steven M.;
Fielding, John J.;
Weinstock, Warren;
Preis, Alan J.

Publication type:

Article

N.J. business tax legislation enacted.

Published in:

CPA Journal, 1993, v. 63, n. 11, p. 74

By:

Sukel, Steven

Publication type:

Article

Some Effects of Taxes on Business and Financial Organizations.

Published in:

American Journal of Economics & Sociology, 1963, v. 22, n. 3, p. 398, doi. 10.1111/j.1536-7150.1963.tb00897.x

By:

Barrett, Arnold L.

Publication type:

Article