نتایج جستجو برای: accounting and tax
تعداد نتایج: 16842900 فیلتر نتایج به سال:
Abstract This research aims at studying and assessing factors affecting on tax lags in Iran. The statistical population of study consists of 45 active manufacturing companies in the center of Mazandaran province that have filed and submitted their tax returns and related documents during the years 2009 to 2013, and their final taxes have been determined and have reached to the stage of collect...
عنوان : بررسی رابطه علیت بین درآمدها و مخارج دولت در ایران (اسمی و واقعی، 84-1338) نام و نام خانوادگی : فاطمه دارابی رشته تحصیلی : اقتصاد نظری استاد راهنما : دکتر شمس اله شیرین بخش - دکتر منیژه نخعی استاد مشاور : دکتر زهرا افشاری چکیده کنترل کسری و بدهی دولت همواره یک چالش برای دولت ایران و دیگر کشورها بوده است . بنابراین رابطه علیّت همواره بین مخارج دولتی و در آمدهای دولت ی...
The present study is related to the management and strategy of dealing with the risk of business tax compliance in tax audits using the Grand Theory method. The statistical population of the study is managers, elites and experts in the field of taxation who have been selected from the snowball or chain sampling method for the interview according to the purpose of the research. After receiving t...
چکیده ندارد.
While the purpose of financial accounting is the provision of useful information to those external, related groups who make decisions about a firm, the number of profits calculated in financial accounting is also utilized as the basis for the assessment of taxable income. In Japan, the accounting system under the Commercial Law (ASCL) is a typical financial accounting system. ASCL is closely co...
Using a general multi-country equilibrium model with a multinational enterprise, this paper investigates the efficiency properties of separate accounting and formula apportionment. If governments are large, i.e. take into account the effect of their statutory tax rate on the interest rate, and maximize tax revenues, tax rates under separate accounting may be inefficiently high while tax rates u...
This paper develops the argument that accounting rules make the corporate income tax less salient and less distortionary by obscuring the timing of tax payments. I develop and estimate a model of investment where firms maximize a discounted weighted average of after-tax cash flows and accounting profits. The cost of capital, the tax wedge on the return on capital, and the impact of tax incentiv...
The results of studies on the development of new statistical and econometric approaches to modeling budget policy is presented. The obtained results are applied on the example of tax revenue modeling. The authors note the importance of ensuring transparency and predictability of state financial policy, the realisticness of economic forecasts, because this is the basis of budget modeling. It is ...
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