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Tax sharing under the Common Consolidated Corporate Tax Base:Measurement of the profit generating factors in the agriculture sector
agriculture CCCTB Corporate Income Tax formula apportionment NACE Classification
2016/9/1
The allocation formula for the distribution of the Common Consolidated Corporate Tax Base (CCCTB) should be based on three macroeconomics factors which are considered to have the largest impact on pro...
Measuring the Effective Tax Burden of Lifetime Personal Income
Lifetime tax burden Personal income Statistical simulation
2016/1/27
This paper designs and tests a comprehensive model, solved by statistical simulation, which describes and quantifies the effect of the tax system and lifelong income characteristics on the effective t...
Transition from US GAAP to IFRS: Analysis of Impact on Income Tax Administration in USA
Financial reporting standards IFRS IRS LIFO Tax administration TIGTA US GAAP
2016/1/27
When SEC and FASB started considering replacing US GAAP with IFRS, the impact of this change had to be considered by the various stakeholders in the financial reporting process in the U.S., including ...
Current Income Tax Disclosures in Separate Financial Statements of IFRS Adopters in Slovakia
IFRS Slovakia Taxation
2016/1/27
As a direct result of the accession into EU, IFRSs have been introduced in Slovakia as a framework for compilation of separate financial statements of various businesses since 2006. Because of traditi...
The IFRS as Tax Base: Potential Impact on a Small Open Economy
IFRS Small open economy Taxation
2016/1/27
The IFRS adoption has improved the quality of accounting information significantly. However, huge costs are incurred by all subjects involved. The process has considerable consequences for tax systems...
Legal Consequences of the Determination of Corporate Income Tax Base Referring to IFRS
Corporate income tax International Financial Reporting Standards Tax base Taxable income
2016/1/27
This paper is concerned with certain legal consequences of the determination of corporate income tax base. The introductory part analyses the term tax, discusses the constitutional dimensions of taxat...
Behavioral Consequences of Optimal Tax Structure – Empirical Analysis
Behavioral experiments Experimental economics Hidden tax
2016/1/26
The aim of the paper was to analyze some behavioral effects, especially the effect of “hidden” tax, the “preference of progressivity” effect and some kind of “preference of short period incidence” eff...
Tax-Free Savings Accounts – Shifting Opportunity
Tax-Free Savings Accounts Shifting Opportunity
2014/8/5
Effective January 2, 2009, the government of Canada introduced a new saving instrument for Canadian residents, 18 years or older1– the Tax-Free Savings Account (TFSA). This savings incentive has been ...
Detection of Possible Tax-Evasive Transfer Pricing in Multinational Enterprises
Transfer prices Tax evasion Tax authorities Multinational entities Mathematical taxation Linear programming
2010/10/21
In this paper we analyze possible source of tax evasion in the multinational entity (hereinafter “MNE”). We show that the tax obligation of the whole MNE depends on the ownership structure of companie...
Empirical Study of Specific Value Added Tax Problems in Selected European Union Member States
VAT Services provided further Services connected with immovable property
2010/10/20
Empirical study of specific value added tax problems in selected EU member states is focused mainly on the field of providing services. Specifically services provided to a person from the same EU memb...
Value Added Tax in the Agricultural Sector on the European Union Internal Market
Tripartite trade Cross-border chain trade Registration
2010/10/20
Tax policy represents one of the EU integration policies. The aim of the tax policy is to remove the national differences in taxation systems by tackling the obstacles to the competition and free move...
Penalty Structure and Individual Tax Evasion: an Approach of Behavioral Public Finance
Tax Evasion Individual Income Tax Prospect Theory Penalty Structure Behavioral Public Finance
2010/10/20
China is encountering grave individual tax evasion problem since the new filing system taking effect in 2007. The traditional Allingham and Sandmo (A-S) model illustrates tenuous credibility in explai...
Race to the Top and Race to the Bottom: Tax Competition in Rural China
Race to the Top Race to the Bottom Tax Competition Rural China
2014/3/12
Fiscal federalism has been argued to intensify regional competition and promote economic growth in the literature. This paper is the first, to our knowledge, to empirically assess the extent of strate...
Income Tax Situation among the OECD Countries
Corporate Income Tax Personal Income Tax Tax Quota
2010/10/20
The purpose of the article is to review the status and meaning of income taxes in tax mixes in the OECD countries, eventually it would like to trace out the tendencies in their progress according to n...
Analysis of Effective Tax Rates on Assets and Sources of Finance in the Czech Republic in Years 2000 – 2005
Tax Wedge Effective Tax Rate Required Pre-Tax Rate of Return
2010/10/20
The aim of this article has been to assess on the base of calculation of the tax wedges the degree to which taxation affects the incentive to undertake investment in the Czech Republic and make a comp...