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 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

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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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Optimization in R&D intensity and tax on corporate profits for supporting labor productivity of nations.

Published in:

Journal of Technology Transfer, 2018, v. 43, n. 3, p. 792, doi. 10.1007/s10961-017-9572-1

By:

Coccia, Mario

Publication type:

Article

Financial leverage and corporate taxation: evidence from German corporate tax return data.

Published in:

International Tax & Public Finance, 2014, v. 21, n. 1, p. 1, doi. 10.1007/s10797-012-9259-3

By:

Dwenger, Nadja;
Steiner, Viktor

Publication type:

Article

A partial race to the bottom: corporate tax developments in emerging and developing economies.

Published in:

International Tax & Public Finance, 2013, v. 20, n. 4, p. 596, doi. 10.1007/s10797-013-9286-8

By:

Abbas, S.;
Klemm, Alexander

Publication type:

Article

The role of the corporate income tax as an automatic stabilizer.

Published in:

International Tax & Public Finance, 2010, v. 17, n. 6, p. 686, doi. 10.1007/s10797-010-9155-7

By:

Buettner, Thiess;
Fuest, Clemens

Publication type:

Article

FDI determination and corporate tax competition in a volatile world.

Published in:

International Tax & Public Finance, 2010, v. 17, n. 5, p. 532, doi. 10.1007/s10797-009-9127-y

By:

Ghinamo, Mauro;
Panteghini, Paolo M.;
Revelli, Federico

Publication type:

Article

Corporate tax policy and incorporation in the EU.

Published in:

International Tax & Public Finance, 2008, v. 15, n. 4, p. 478, doi. 10.1007/s10797-008-9072-1

By:

de Mooij, Ruud A.;
Nicodème, Gaëtan

Publication type:

Article

Corporate tax revenues in OECD countries.

Published in:

International Tax & Public Finance, 2007, v. 14, n. 2, p. 115, doi. 10.1007/s10797-006-7983-2

By:

Clausing, Kimberly A.

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

CORPORATE TAX AVOIDANCE: REVIEW OF MEASURES AND PROSPECTS.

Published in:

International Journal of Accounting & Finance (IJAF), 2019, v. 8, n. 2, p. 21

By:

Aronmwan, Edosa Joshua;
Okafor, Chinwuba

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

An examination of the political salience of corporate tax avoidance: A case study of the Tax Justice Network.

Published in:

Accounting Forum, 2017, v. 41, n. 4, p. 336, doi. 10.1016/j.accfor.2016.12.002

By:

Dallyn, Sam

Publication type:

Article

Finansinės apskaitos ir pelno mokesčio teisinio reguliavimo skirtumai.

Published in:

Law / Teise, 2022, v. 125, p. 86, doi. 10.15388/Teise.2022.125.5

By:

Endrijaitis, Martynas

Publication type:

Article

PROBLEMATIC ASPECTS OF CORPORATE INCOME TAX CALCULATION IN THE PRINTING INDUSTRY OF LATVIA.

Published in:

Economic Science for Rural Development Conference Proceedings, 2014, n. 33, p. 160

By:

Vitola, Irija;
Galejs, Lauris

Publication type:

Article

Problematic Aspects and Solutions of Corporate Income Tax in Latvia.

Published in:

Economic Science for Rural Development Conference Proceedings, 2011, n. 24, p. 229

By:

Vitola, Irija;
Soopa, Aino

Publication type:

Article

CORPORATE TAX COMPLIANCE AND MEDIATING ROLE OF PERSONAL TAX COMPLIANCE AMONG MALAYSIAN IN-HOUSE TAX PROFESSIONALS.

Published in:

Journal of Business Management & Accounting, 2023, v. 13, n. 2, p. 229, doi. 10.32890/jbma2023.13.2.4

By:

Sritharan, Nivakan;
Salawati, Sahari;
Sharon, Cheuk Choy Sheung;
Syubaili, Mohamed Ahmad

Publication type:

Article

Mapping Corporate Tax Planning and Corporate Social Responsibility: A Hybrid Method of Category Analysis.

Published in:

Journal of Risk & Financial Management, 2024, v. 17, n. 8, p. 333, doi. 10.3390/jrfm17080333

By:

Araújo, Lurdes;
Ravara Cruz, Sérgio;
Lima Santos, Luís;
Cardoso, Lucília

Publication type:

Article

TAX PLANNING, CORPORATE TAX AVOIDANCE AND REAL EARNINGS MANAGEMENT: GMM APPROACH IN NIGERIA.

Published in:

Copernican Journal of Finance & Accounting, 2023, v. 12, n. 4, p. 89, doi. 10.12775/CJFA.2023.022

By:

SHITTU, SAHEED AKANDE;
ALAGBE, EMMANUEL ABIODUN;
JIMOH, OLUSHOLA RASHEED

Publication type:

Article

A Case for Company-Specific Public Disclosure of Corporate Tax Returns.

Published in:

Accounting & the Public Interest, 2015, v. 15, n. 1, p. 1, doi. 10.2308/apin-51400

By:

Morris, Donald

Publication type:

Article

TAXATION OF LIMITED TAXPAYER CORPORATES UNDER THE CORPORATE INCOME TAX LAW.

Published in:

International Journal of Management Economics & Business / Uluslararası Yönetim İktisat ve İşletme Dergisi, 2017, p. 456

By:

GÖKÇAY, Şerif Emre

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

INVESTORS' REACTION: EXPLORING SUPERVISORY FUNCTION AND CORPORATE TAX POLICY.

Published in:

Environmental & Social Management Journal / Revista de Gestão Social e Ambiental, 2024, v. 18, n. 9, p. 1, doi. 10.24857/rgsa.v18n9-046

By:

Tarmidi, Deden;
Mayangsari, Sekar;
Nurlis;
Oktris, Lin

Publication type:

Article

Uluslararası Vergi Kurallarının Yenilenmesi ve Bazı Çok Uluslu Şirketlerin Kazançlarına Küresel Asgari Kurumlar Vergisi Uygulanması.

Published in:

Journal of Social Sciences Research / Sosyal Bilimler Arastirmalari Dergisi, 2022, v. 12, n. 3, p. 1891, doi. 10.48146/odusobiad.1097049

By:

ŞAHİN DURAN, Deniz

Publication type:

Article

Religion and corporate tax compliance: evidence from Chinese Taoism and Buddhism.

Published in:

Eurasian Business Review, 2021, v. 11, n. 2, p. 327, doi. 10.1007/s40821-020-00153-x

By:

Wang, Jinghua;
Lu, Jiankun

Publication type:

Article