relation between tax and accounting
Book-tax differences : a function of accounting tax misalignment, earnings management and tax management
... than tax laws in determining the amounts of income and expenses in certain period, managers might exploit the discretion in accounting choices to manipulate ...differences between book income and ...
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Specificity of Accounting and Tax Treatments related to Triangular Foreign Trade Transactions
... the accounting information and the need to involve it in decision-making due to its increased credibility and relevance in the eyes of internal and external users, in what follows we intend to develop ...
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Tax-in or Tax-out? Evidence from the relation of financial performance and effective taxation of Czech subsidiaries under foreign control
... distorted accounting data, this paper focuses only on the domicile and industry of parent ...the tax behaviour and its impact on figures reported in financial ...association between performance and ...
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Unitary Taxation: the Tax Base and the Role of Accounting
... contracts between firms and investors with the government (OpenOil 2012; OpenOil, Revenue Watch and Vale Columbia Centre ...of tax exemptions or imposition of new or exceptional ...in relation to ...
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Unitary Taxation: Tax Base and the Role of Accounting
... In the era of economic globalisation, the current approach towards taxation of the profits of multinational companies is highly problematic. There is some recognition of this in the BEPS project launched by OECD. A major ...
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Research on the Practical Operation Specification of Accounting Treatment of Pilot Enterprises Business Tax Changing to VAT
... Full tax “refers to pilot enterprises should be according to tax law and pay tax which based on total revenue and non-specializing business ...output tax, while tax payable should minus ...
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The empirical study of the tax competition in the European Union
... the relation between the tax revenue from the taxation of capital and the tax revenue from the taxation of labor, the negative rela- tion was proved only in three countries (france, Austria ...
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Positional Antagonism of Subjects of Tax Relation
... of tax relations concerning payment of taxes, distribution of powers during tax audits and investigative measures in the case of signs of committing tax ...of tax legal relations on the ...
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A Study On Relation Between Accounting Treatment For Capitalization Of R&D Expenditure And Earnings Management In The Korean Defense Industry
... an accounting treatment of execution of R&D expenditure in which Government aggressively support to localize its ...cost accounting of defense articles, regulates a defense industry company, a ...
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Consolidation under CCCTB system
... It is possible to look at project CCCTB from two sides – from view of taxpayers and from view of tax administrations of EU Member States. Each from this group defi nes its aims in the diff erent way. Simplifi ca- ...
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ACCOUNTING AND TAX REPORTING OF FINANCIAL RESULTS
... the Tax Code in the Russian legislation it was desided for the first time that the taxpayers have to keep tax ...of tax accounting in a unique form and legally fixes the duty of tax ...
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Value Relevance and Components of Deferred Tax Assets and Liabilities: Evidence from the Listed Companies on SET 100 in Thailand
... deferred tax assets and liabilities for early adopters of the proposed Thai Accounting Standard (TAS) ...deferred tax assets and liabilities information for early adopters and non-early adopters of ...
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Preferential Income Tax Rate and Research and Development Investment: Evidence from Small and Medium-Sized Listed Firms in China
... A unique feature for firms in China is that the government participates strongly in the allocation of resources. Listed SMEs have a high degree of government ownership. SME operations can be significantly influenced by ...
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What is the relation between artificial intelligence and pattern recognition?
... difference between data mining and machine learning is that data mining problems usually have huge data, especially for computing efficiency, which is more important than statistical ...
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The effect of implementing accounting standards on Swiss companies’ cost of equity capital
... correlation between disclosure level and cost of equity capital is negative; 1) The stock market liquidity perspective, where companies try to attract investors by disclosing previously private information to ...
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Government Size, Institutions, and Export Performance among OECD Economies
... the tax rate reduces competitiveness (Alesina and Perotti, 1997), it may also increase productivity via its support of productive public services (Barro, ...
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Binge drinking and alcohol prices: a systematic review of age-related results from econometric studies, natural experiments and field studies
... link between state alcohol taxes and drinking outcomes, including excessive drinking and alcohol-related ...significant tax-binge relationship are plausibly explained by omitted cross-state attributes and ...
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The ethics of tax accounting Is there a conflict?
... of tax engineers in order to distort the tax ...are accounting information but in accounting, ethics standards are based on integrity, fairness and ...of accounting truth distortion or ...
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Prepaid Income The Accrual Accounting System and the Tax Law
... Prepaid Income The Accrual Accounting System and the Tax Law SMU Law Review Volume 17 | Issue 4 Article 6 1963 Prepaid Income The Accrual Accounting System and the Tax Law Scott Morris Follow this and[.] ...
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CAPITAL STRUCTURE DETERMINANTS: CRITICAL REVIEW FOR SELECTED INDIAN COMPANIES
... trade-off between cost and revenue having debt. This debt results in tax deductible and consequently, reduced tax ...interest between, creditors and shareholders (Sayeed, ...
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