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EU: Umsetzung des OECD-Aktionsplans gegen unerwünschte Steuergestaltungen

Scheffler, Wolfram; Herttrich, Manuela - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 96 (2016) 2, pp. 106-113

Die Arbeiten an der Gemeinsamen konsolidierten Körperschaftsteuer-Bemessungsgrundlage GKKB gehen weiter. Allerdings dient der am 28. Januar 2016 von der Kommission veröffentlichte Richtlinienentwurf primär der Einschränkung von als unerwünscht angesehenen Steuergestaltungen. Das...

Persistent link: https://www.econbiz.de/10011428729

Does an uncertain tax system encourage "aggressive tax planning"?

Alm, James - In: Economic analysis and policy : EAP ; journal of the … 44 (2014) 1, pp. 30-38

Persistent link: https://www.econbiz.de/10011481787

Boon or bane? : advance tax rulings as a measure to mitigate tax uncertainty and Foster investment

Diller, Markus; Kortebusch, Pia; Schneider, Georg; … - In: European accounting review 26 (2017) 3, pp. 441-468

Persistent link: https://www.econbiz.de/10011814480

Tax uncertainty and incremental tax avoidance

Guenther, David A.; Wilson, Ryan J.; Wu, Kaishu - In: The accounting review : a publication of the American … 94 (2019) 2, pp. 229-247

Persistent link: https://www.econbiz.de/10012138244

Taxation of revenue derived from activities carried out by farmers in Poland

Maruchin, Wojciech - In: Contemporary economics 17 (2023) 2, pp. 197-209

The main aim of this study is to present the basic principles of taxing revenue derived from activities carried out by farmers in Poland, resulting from the regulations of tax law in Poland, and propose solutions concerning that law as it should stand. These are revenues derived from...

Persistent link: https://www.econbiz.de/10014317758

Changes in tax legislation and social responsibility of taxpayers and legislative institutions

Štager, Vesna - In: Naše gospodarstvo : NG 64 (2018) 1, pp. 48-57

The article deals with the cost of tax compliance which arises for taxpayers from tax complexity and the constant changes in tax legislation. A socially responsible institution for the fiscal aggression is the Financial Administration of the Republic of Slovenia, as its powers and...

Persistent link: https://www.econbiz.de/10012020524

International tax planning and ownership structure in the Czech Republic

Jedlička, Vít - In: Amfiteatru economic : an economic and business research … 25 (2023) 64, pp. 867-884

Tax planning is part of modern financial management worldwide, and the countries of Central Europe are no exception. Tax havens provide opportunities for managers to increase companies profits through tax reduction. Naturally, there are differences in ownership structures; therefore, the...

Persistent link: https://www.econbiz.de/10014464357

Tax aggressiveness of taxpayers with heterogeneous income and uncertainty about taxable income

Diller, Markus; Lorenz, Johannes - In: FinanzArchiv : European journal of public finance 71 (2015) 4, pp. 506-530

Persistent link: https://www.econbiz.de/10011446910

The effect of tax risk on audit report delay : empirical evidence from Indonesia

Suwardi, Eko; Saragih, Arfah Habib - In: Cogent business & management 10 (2023) 1, pp. 1-19

Tax risk has the potential to have far-reaching economic consequences, including the effect on late audit reports. This … study aims to empirically investigate the effect of tax risk on audit report lag. This study took a quantitative approach … consist of 1,813 firm-years. We find that the tax risk has no effect on audit report lag. This finding holds up when one …

Persistent link: https://www.econbiz.de/10014470993

Taxation of financial institutions in the Czech Republic

Síbrtová, Veronika - In: European financial and accounting journal : EFAJ 18 (2023) 1, pp. 1-23

This article aims to analyse possible forms of taxation in the financial sector and, based on financial institutions' data, estimate the potential contribution to the state revenue of the Czech Republic, if the tax is levied on the banks' assets with the progression tax rate. The exponential...

Persistent link: https://www.econbiz.de/10014549497