نتایج جستجو برای: accounting and tax
تعداد نتایج: 16842900 فیلتر نتایج به سال:
The traditional textbook method of calculating a corporation’s cost of debt capital tends to minimize the practical process used to arrive at that cost. This is particularly true if the corporation has issued a coupon bond at either premium or discount. The theoretical before-tax cost of debt is easily calculated and does include the amortization of the discount or premium, but the significance...
corporations have a key role in economic development, growth of national security and financial competition. the key of power is in economy. so in the global village, the economic competition replaces military conflict. a new concept in criminal justice is corporate crime. these crimes as a kind of white collar crime are studied in light of critical criminology findings of this study shows that...
We study experimentally how taxpayers choose between an income tax and a commodity tax to fund a public good. We find that voters support the income-tax regime, although they would earn higher payoffs in the alternative commodity-tax regime. We discuss and evaluate empirically alternative behavioral accounts to explain voting behavior. We find that inequality aversion and efficiency concerns ma...
Today, women are considered as one of the main pillars of corporate decision making, which can contribute to the development and promotion of corporate initiatives and projects within the framework of the development of trust and confidence of shareholders and society. The purpose of this research is to investigate the association between the presence of women on boards of directors and tax avo...
Tax auditing procedures include an investigation of the accounting records of a company and of other sources of information in order to assess whether the taxation has been based on correct and complete information. When there are found discrepancies between the accounting information and the real situation, the taxation should be corrected so that the eventual tax defaults are assessed and deb...
چکیده ندارد.
The paper examines the issue of government grants tax accounting. shows analysis legal acts regulating spheres and study that accounting affects financial result before taxation according to However, this effect is excluded due use differences. purpose analyze changes legislation determine its main impact on state aid. highlights features relationship between income administration. results show...
This study aim to demonstrate the use of the accounting information systems’ impact on the quality of financial statements submitted to the Income Tax and Sales department in Jordan and the impact of such use, where Income Tax and Sales department works to collect tax money and auditing on tax payers in order to supply the state treasury with public revenues, a questionnaire consists of fourtee...
Considerable controversy surrounds the measurement of profit in company accounts. Continuous inflation has underlined some of the problems involved. Current accounting practice in the United Kingdom and Ireland also obscures the amount of direct tax that companies pay. Kay and King (1980, p. 193) comment that the "effect of this accounting practice is that many companies, especially in manufact...
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