Works matching Tax rates

Results: 5000

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

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

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

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

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

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

Effective tax rates and the political cost hypothesis: a re-evaluation of Australian evidence.

Published in:

Australian Tax Forum, 2012, v. 27, n. 1, p. 79

By:

Davidson, Sinclair;
Heaney, Richard

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

THE EFFECTS OF TAX RATES ON ITS REVENUE AND GROWTH: A CASE STUDY OF MALAYSIA.

Published in:

2013

By:

George, Sherly;
Syed Agil, Syed Omar

Publication type:

Case Study

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

Human Freedom and Effective Corporate Income Tax Rates of CEE Listed Companies.

Published in:

European Financial & Accounting Journal, 2021, v. 16, n. 2, p. 5, doi. 10.18267/j.efaj.253

By:

Purina, Marina

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

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

Agglomeration and actual tax rates: firm-level evidence from China.

Published in:

Regional Studies, 2018, v. 52, n. 1, p. 93, doi. 10.1080/00343404.2016.1255322

By:

Chen, Yu;
Li, Zhigang;
Liu, Zheng

Publication type:

Article

Withholding tax rates on dividends: symmetries versus asymmetries or single- versus multi-rated double tax treaties.

Published in:

International Tax & Public Finance, 2021, v. 28, n. 4, p. 890, doi. 10.1007/s10797-020-09637-y

By:

Petkova, Kunka

Publication type:

Article

Asymmetric capital tax competition and choice of tax rate.

Published in:

International Tax & Public Finance, 2014, v. 21, n. 1, p. 50, doi. 10.1007/s10797-012-9257-5

By:

Kächelein, Holger

Publication type:

Article

Corporation tax asymmetries: effective tax rates and profit shifting.

Published in:

International Tax & Public Finance, 2011, v. 18, n. 4, p. 422, doi. 10.1007/s10797-011-9165-0

By:

Creedy, John;
Gemmell, Norman

Publication type:

Article

Firm-specific forward-looking effective tax rates.

Published in:

International Tax & Public Finance, 2009, v. 16, n. 6, p. 850, doi. 10.1007/s10797-009-9124-1

By:

Egger, Peter;
Loretz, Simon;
Pfaffermayr, Michael;
Winner, Hannes

Publication type:

Article

Wpływ ulgi podatkowej IP BOX na efektywną stopę opodatkowania.

Published in:

Business Administration Quarterly / Kwartalnik Nauk o Przedsiebiorstwie, 2024, v. 72, n. 3, p. 71

By:

Al-Janabi, Kamil Jakub

Publication type:

Article

Determinants of Effective Tax Rate: Empirical Evidence From Selected Manufacturing Industries in Bangladesh.

Published in:

Accounting Analysis Journal (AAJ), 2023, v. 12, n. 3, p. 177, doi. 10.15294/aaj.v12i3.70826

By:

Jamil Sharif, Md.;
Khan, Shawrin Ahmed

Publication type:

Article

CHANGES IN TAX NEUTRALITY OF EFFECTIVE TAX RATES IN THE CZECH REPUBLIC IN 2010-2018.

Published in:

Studies of Socio-Economics & Humanities / Socioekonomické a Humanitní Studie, 2018, v. 8, n. 2, p. 5

By:

Holečková, Jaroslava;
Menzl, Vojtěch

Publication type:

Article

Political cycle and effective corporate tax rate: evidence from China.

Published in:

Applied Economics, 2024, v. 56, n. 9, p. 1035, doi. 10.1080/00036846.2023.2174937

By:

Wang, Long

Publication type:

Article

Revisiting the Meltzer-Richard hypothesis of pretax income inequality and income tax rate.

Published in:

Applied Economics, 2022, v. 54, n. 53, p. 6108, doi. 10.1080/00036846.2022.2057911

By:

Lee, Insook

Publication type:

Article

Investment incentives and effective tax rates in the Philippines: a comparison with neighboring countries.

Published in:

Journal of the Asia Pacific Economy, 2010, v. 15, n. 2, p. 166, doi. 10.1080/13547861003700299

By:

Botman, Dennis;
Klemm, Alexander;
Baqir, Reza

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

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

An overall effective tax rate for the Romanian companies listed on the regulated market of the Bucharest Stock Exchange.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2023, v. 22, n. 2, p. 297, doi. 10.24818/jamis.2023.02006

By:

Istrate, Costel

Publication type:

Article

The impact of tax rates on tax evasion: A macroeconomic study.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2020, v. 19, n. 2, p. 252, doi. 10.24818/jamis.2020.02003

By:

Affes, Wajdi

Publication type:

Article

Effective tax rates and firm size in Ethiopia.

Published in:

Development Policy Review, 2019, v. 37, p. O248, doi. 10.1111/dpr.12400

By:

Mascagni, Giulia;
Mengistu, Andualem

Publication type:

Article

Effective Tax Rates, Spatial Spillover, and Economic Growth in China: An Empirical Study Based on the Spatial Durbin Model.

Published in:

Annals of Economics & Finance, 2017, v. 18, n. 1, p. 73

By:

Xiao Cheng;
Yanping Pu

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

An Empirical Analysis of Tax Rate and Economic Growth Linkages of Pakistan.

Published in:

Pakistan Journal of Life & Social Sciences, 2013, v. 11, n. 1, p. 14

By:

Azeem, Muhammad Masood;
Saqi, Madhia;
Mushtaq, Khalid;
Samie, Abdus

Publication type:

Article

Tax certified individual auditors and effective tax rates.

Published in:

Business Research, 2018, v. 11, n. 1, p. 77, doi. 10.1007/s40685-017-0057-8

By:

Frey, Lisa

Publication type:

Article

برآوردنوخ بهيفه ماليات بر آلودسمى در يك الغوي رشد دروذزا

Published in:

Quarterly Journal of Economic Growth & Development Research, 2022, v. 13, n. 49, p. 125, doi. 10.30473/egdr.2O22.62063.64O3

By:

ميرناصر ميرباقرى هير;
على سلمان دور ذنوذ

Publication type:

Article

برآورد نرخ‌های بهینه مالیات بر مصرف و تورم در اقتصاد ایران: کاربردی از الگوریتم ژنتیک.

Published in:

Quarterly Journal of Economic Growth & Development Research, 2021, v. 11, n. 44, p. 137, doi. 10.30473/egdr.2020.51133.5650

By:

مهرنوش کلانی مها;
مجید صامتی;
حسین شریفی رنانی

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

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

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

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

Effect of Age, Gender, and Tax Rates on Tax Compliance (Case Study at KPP Pratama Jakarta Tanah Abang Dua).

Published in:

Journal of Social Science (2720-9938), 2024, v. 5, n. 1, p. 118, doi. 10.46799/jss.v5i1.790

By:

Irnanda, Putri Nurjanah;
Krisnandi, Herry;
Digdowiseiso, Kumba;
Mohamadi, Nor Raihan

Publication type:

Article

YÜRÜTME ORGANININ KATMA DEĞER VERGISINDE ORANI BELIRLEME YETKISININ DEĞERLENDIRILMESI.

Published in:

Ankara Barosu Dergileri, 2020, v. 78, n. 4, p. 75, doi. 10.30915/abd.854300

By:

SEYHAN, Mahcemal

Publication type:

Article

Tax rates and tax evasion: an empirical analysis of the long-run aspects in Italy.

Published in:

European Journal of Law & Economics, 2013, v. 35, n. 2, p. 273, doi. 10.1007/s10657-011-9247-6

By:

Chiarini, Bruno;
Marzano, Elisabetta;
Schneider, Friedrich

Publication type:

Article

Estimation of the Optimal Tax Rate of Domestic Sew-age in Binzhou City.

Published in:

Meteorological & Environmental Research, 2019, v. 10, n. 6, p. 42, doi. 10.19547/j.issn2152-3940.2019.06.008

By:

Shan Changqing;
Su Meijun

Publication type:

Article

Can Earnings Performance Weaken the Negative Impact of Effective Tax Rate on Company’s Growth Prospects? An Empirical Study Based on Listed Firms of Financial Industry in Indonesia.

Published in:

Journal of Applied Economic Sciences, 2020, v. 15, n. 3, p. 540, doi. 10.14505/jaes.v15.3(69).03

By:

SARAGIH, Arfah Habib;
HENDRAWAN, Adang;
ANGGRAINI, Puspita Ghaniy;
Ciptaning AYU, Putri Werdina;
DHARSANA, Muhammad Try

Publication type:

Article

The Impact of Corporate Social Responsibility Disclosures on Profitability and Effective Tax Rate on 2013 to 2017.

Published in:

Journal of Applied Economic Sciences, 2019, v. 14, n. 3, p. 673, doi. 10.14505/jaes.v14.3(65).05

By:

SARAGIH, Arfah Habib;
MAHARANI, Alifia Fara;
SETYOWATI, Milla Sepliana;
HENDRAWAN, Adang

Publication type:

Article

Macroeconomics Determinants and Its Impact on the Effective Tax Rate.

Published in:

Journal of Applied Economic Sciences, 2019, v. 14, n. 2, p. 525, doi. 10.14505/jaes.v14.2(64).20

By:

PULIKOVÁ, Veronika

Publication type:

Article