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Die steuerliche Behandlung der Gewährung von Aktienoptionen an Arbeitnehmer bei grenzüberschreitenden Sachverhalten : dargestellt anhand der Länder Deutschland, Schweiz, Österreich...
Walter, Michaela - 2006
, Österreich und Belgien) dargestellt. Die Besteuerung in der Schweiz, Österreich und Belgien erweist sich im Fall der … in der Schweiz, in Österreich und in Belgien kann generell für die Besteuerung von Aktienoptionen bei … Germany, Switzerland, Austria and Belgium. Because of the different fiscal treatment in these countries it is possible that …
Persistent link: https://www.econbiz.de/10009433685
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Požiūriai į neapmokestinamas pajamas, 2004 m. balandis
Nausėdienė, Inga - 2004
Tyrimo tikslas: įvertinti atlyginimų "vokelyje" praktikos paplitimo mastus Lietuvoje. Respondentams buvo pateikti klausimai, ar jie gauna neapmokestinamų pajamų bei klausta, kokią dalį pajamų procentais sudaro tokios neapmokestinamos pajamos. Socialinės demografinės charakteristikos:...
Persistent link: https://www.econbiz.de/10009478373
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Šešėlinės ekonomikos masto vertinimas
Krumplytė, Jolita - 2011
Disertacijoje nagrinėjama aktuali šešėlinės ekonomikos vertinimo problema. Mokslininkai pripažįsta, kad dabartinis šešėlinės ekonomikos vertinimo metodinis potencialas yra nepakankamas: šio reiškinio mastas vertinamas taikant netiesioginius makroekonominius metodus, priimant...
Persistent link: https://www.econbiz.de/10009479038
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Evaluation of the Extent of the Shadow Economy
Krumplytė, Jolita - 2011
The dissertation examines a topical problem of evaluating the shadow economy. The scientists recognize, that the current methodical potential for the shadow economy evaluation is insufficient because the size of the shadow economy is evaluated based on indirect macroeconomic methods, accepting...
Persistent link: https://www.econbiz.de/10009479039
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Tax avoidance : A Policy of a Company
Yulianti, Yulianti; Asror, Lutfi Fahmi; Kusuma, Septian … - 2018
This research has purpose to find out the effect of leverage, return on asset, size of a company, institutional ownership, fiscal disadvantage compensation, multinational company, diversification company toward Tax avoidance of real estate enterprise enlisted in Indonesia stock exchange (BEI)....
Persistent link: https://www.econbiz.de/10011947868
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Three essays in public finance
Williams, Roberton C. (contributor) - 2009
Taxes are major source of public funds to finance government expenditures. Taxauthorities impose different kind of taxes and employ many agents to collect taxeseffectively. Some dutiful taxpayers will undoubtedly pay their tax liabilities whilemany others will not. The Internal Revenue Service...
Persistent link: https://www.econbiz.de/10009429304
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Corporate Tax Avoidance and High Powered Incentives
Desai, Mihir A.; Dharmapala, Dhammika - 2004
This paper analyzes the links between corporate tax avoidance, the growth of highpowered incentives for managers, and the structure of corporate governance. We develop and test a simple model that highlights the role of complementarities between tax sheltering and managerial diversion in...
Persistent link: https://www.econbiz.de/10009430104
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Doing Too Much: The Standard Deduction and the Conflict Between Progressivity and Simplification
Brooks, John R. - 2011
In U.S. federal income tax, the standard deduction, along with the personal exemptions, provides taxpayers with a minimum amount of untaxed income, effectively creating a "zero bracket amount." For historical and political reasons, however, the standard deduction also operates as a simplified...
Persistent link: https://www.econbiz.de/10009466412
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Elimination of the Deduction for Business Entertainment Expenses
Schmalbeck, Richard L.; Soled, Jay A. - 2009
The proposal is offered as a part of the Shelf Project, a collaboration by tax professionals to develop and perfect proposals to help Congress when it needs to raise revenue. Shelf Project proposals are intended to raise revenue without raising tax rates because the best systems have taxes that...
Persistent link: https://www.econbiz.de/10009471584
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A study of job satisfaction and tax complexity
Stathopoulos, Xenia; Wise, Victoria - 2009
The introduction of the Income Tax Assessment Act 1997 (Australia) was an attempt to decrease the complexity of the tax system, but the issue of complexity is still evident. Accounting practitioners are becoming overwhelmed with the amount of tax legislation and researchers have suggested that...
Persistent link: https://www.econbiz.de/10009484063