Profit Tax
Implication of Choice of Inventory Valuation Methods on Profit, Tax and Closing Inventory
... on profit, tax and closing ...on profit, tax and closing inventory using practical ...and profit, tax, and closing inventory using the Pearson product moment ...the ...
7
ERROR CORRECTION MODELING OF PETROLEUM PROFIT TAX AND INCOME PER CAPITA IN NIGERIA
... petroleum profit tax on per capita income of ...petroleum profit tax (PPT), Custom and excise duties (CED) and oil revenue exports (ORE) had an impact on Nigeria’s per capita income ...
16
Taxation and Income Inequality in Nigeria
... Added Tax (VAT), Custom and Excise Duties (CED), Petroleum Profit Tax (PPT) and Company Income Tax (CIT) on GINI in Nigeria from the year 1990 to ...CIT, tax authority should harness ...
18
Taxation and Economic Growth in Nigeria
... of tax on economic ...between tax revenue and Economic growth in Nigeria from 1980 to ...Petroleum profit tax, Company Income tax and economic growth, but a negative relationship ...
12
About Inculcation of Estonian Model of Profit Distribution in Georgia
... the profit distributed by profit tax is taxed in the end, but in Estonia it is taxed in the ...paid profit tax in usual regime or taxed the profit and showed 15% that was to be ...
9
The Relationship between Privatization and Corporate Taxation Policies
... (profit) tax rate affects the optimal degree of privatization in a mixed duopoly, while introducing a minimum profit constraint for the private ...the profit tax rate directly affects ...
22
Taking a Byte out of International Tax Evasion: Combating Base Erosion and Profit Shifting
... lost tax revenues, hope that the BEPS plan will aid their tax collections, but are less concerned with ...corporate tax rate in recent years, nor has the government considered adopting a measure ...
27
The Offshore Shell Game: U.S. Corporate Tax Avoidance Through Profit Shifting
... 27 G20 Leaders’ Declaration, G20 (Sept. 6, 2013), http://www.g20.org/news/2013 0906/782776427.html (“We fully endorse the ambitious and comprehensive Action Plan— originated in the OECD—aimed at addressing base erosion ...
7
The prospects of budget revenue in the aspect of optimal tax burden
... Sorrow, we must say that XX and ΧXI centuries in Georgia are unprecedented paradox: taxes paid by a legal entity (company or organization) whose income is considerably smaller than the subjects’ living wage, as well as ...
7
What Accounts for Dividend Payment in Nigerian BanksNYOR, Terzungwe; ADEJUWON Adeyinka Adekunle
... after tax earnings, economic policy changes (due to the partial liberation of the indigenization decree in 1989 and the subsequent simultaneous abolition of the indigenization decree of 1995), firm growth ...
6
The Reflection on the Magnitude and Disasters of BEPS Schemes
... First, the BEPS scheme hurt the education system and the future of the child- ren in every nation. The sustainable MNEs heavily depends on the healthy labor market and education system including K + 12 mandatory ...
39
TAX RESEARCH Financial Accounting versus Tax Accounting - Tax Rules’ Impact on Investment Decisions
... Corporate Tax Law has many shortcomings and legal gaps where companies can ...a tax evasion and no one would dare to use them. As for the Flushing Tax, companies are able to utilize and show a ...
16
Tax sharing under the Common Consolidated Corporate Tax Base: Measurement of the profit generating factors in the agriculture sector
... of profit/loss with regard to the sector of economic activity based on the NACE classification and to justify the needs for a special definition of the formula factors for the special type of industries as are ...
15
The Dividend Effect on Stock Price- An Empirical Analysis of Malawi Listed Companies
... ratio, profit after tax, earnings per share and return on equity, as dependent variables, over the seven years, the study shows a strong positive association between stock price The study therefore ...
7
Exploring the Impact of Work Life Balance on the Employee and Organisational Growth
... of Profit After Tax (PAT) out of it, TATA Steel-being a private organization invests ...of Profit After Tax (PAT) while STEEL AUTHORITY OF INDIA- being a ...of Profit After Tax ...
6
IMPACT OF NON PERFORMING ASSETS ON STRATEGIC BANKING VARIABLES IN SELECTED PUBLIC SECTOR BANKS IN INDIA
... Gopalakrishnan (2006) [4] examines the impact of NPAs on various micro and macro economic variables, with the help of simple regression analysis. It is observed that there is significant relation between NPAs and ...
16
Base Erosion and Profit Shifting in Indonesia
... company profit to be attached to the dividends and claimed by shareholders as a tax ...income tax paid by a company cannot be passed on to its shareholders, whereas the dividend imputation system ...
264
An FDI driven approach to measuring the scale and economic impact of BEPS
... income) tax revenues and statutory tax ...countries’ tax bases to the average tax rate of countries classified as tax ...of tax revenue losses between $100 billion and $240 ...
39
Directors' Duty Obtain a Fair Price in the Conversion of Nonprofit Hospitals
... The conversion of any tax-exempt entity to for-profit use is limited by three different sources of authority. Of primary im- portance are state corporate and charita[r] ...
29
Takaful Operators’ Corporate Social Performance (CSP): An Industry Perspective
... Takaful operators have achieved their CSP within the limited features of wakalah takaful model. This aspect can be derived from the findings presented in Table 6(a) on zakat contributions and tax payment, and ...
13