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合肥工业大学财务管理原理双语课件Chapter2 The business,tax,and financial environments
合肥工业大学 财务管理原理 双语 课件 Chapter2 The business,tax,and financial environments
2016/12/16
合肥工业大学财务管理原理双语课件Chapter2 The business,tax,and financial environments.
Estimation of a Tax Gap in the Personal Income Tax by Means of National Accounts
Czech Republic National Accounts Personal Income Tax Tax Gap
2016/1/27
The article deals with the estimation of a tax gap incurred by devastation of a tax base and concentrates on undervaluation of incomes from an independent activity. The distortion rate was estimated b...
Road Tax on Truck Traffic with Environmental Aspects
EURO standard Negative externality Road tax
2016/1/27
The contribution deals with issues of taxation of truck traffic in the Czech Republic and European Union countries. The article discusses the current need for the introduction of environmental feature...
Research of Estimates of Tax Revenue: An Overview
Forecasting Microsimulations Regression analysis Tax revenue
2016/1/27
The paper deals with a summary of findings in the area of tax forecasts. It describes the basic methodology for predicting tax revenues, both in terms of the macroeconomic approach and from a microeco...
VAT and Tax Credits: A Way to Eliminate Tax-Evasive Use of Transfer Prices?
Multinational enterprises Pareto optimum Tax credits Transfer prices VAT
2016/1/26
In this paper we compare income taxes to VAT and tax credits to tax deductions in terms of their ability to distort factor prices, provide fair taxation, avoid tax-evasive transfer pricing and induce ...
THE EVOLUTION OF INCOME CONCENTRATION IN JAPAN, 1886-2002: EVIDENCE FROM INCOME TAX STATISTICS
INCOME CONCENTRATION JAPAN INCOME TAX STATISTICS
2010/11/5
This paper studies the evolution of income concentration in Japan from 1886 to 2002 by constructing long-run series of top income shares and top wage income shares, using income tax statistics. We fin...
Earnings Management: New Evidence Based on Deferred Tax Expense
Earnings Management deferred tax expense accruals
2014/5/27
We assess the usefulness of deferred tax expense in detecting earnings management. Assuming greater discretion under GAAP than under tax rules, and as-suming managers exploit such discretion to manage...