Journal of taxation pdf




01 Introduction to the “Corporate Tax” and Resulting Double Taxation. This research typically uses analytical, empirical archival, experimental, and field study methods and addresses economic questions in accounting, auditing Recent studies on accounting research and on doctoral programs in accounting considered the six leading accounting journals to be Accounting, Organizations and Society, The Accounting Review, Contemporary Accounting Research, the Journal of Accounting and Economics, the Journal of Accounting Research and the Review of Accounting Studies. From the literature it will provide a history of income taxation in the United States as it relates to tax evasion. com, Elsevier’s leading platform of peer-reviewed scholarly literatureBox 2 (concluded) such dividends can be taxed by country A pursuant to the residence principle and also by country B pursuant to the source principle. A “corporation” is a legal entity created under a state or other statute that allows “incorporation” by persons who become the “shareholders” of the corporation. eajournals. This paper utilizes a collection of research to define tax evasion. Before this decade, AFIT and its implications for financial reporting and effective tax planning attracted limited attention in scholarly circles . § 1. JOURNAL OF MULTISTATE TAXATION & INCENTIVES With this essential reference, you’ll be able to: • Stay on top of important State & Local tax issues and new state incentives programs • Gain access to analysis and perspectives from leading State & Local Tax practitionersCAR has the largest percentage of articles devoted to auditing (29%), while JAE has the smallest (6%). Tax Accounting: Current and Deferred Tax Michael Raine Senior Tax Manager, Deloitte Oliver Holt Director, Financial Reporting, Deloitte Introduction Who is responsible for tax accounting? If you ask an accountant about “tax accounting”, they will see the word “tax” and likely. Introduction This paper reviews one of the more complex areas of financial reporting: accounting for income taxes (AFIT). Tax articles comprise small proportions of total articles for all five journals, …the observations into three groups by tax take: countries that raise more than 25% of taxes in GDP, countries that raise 15-25% of taxes in GDP, and countries that raise less than 15%. GThe Journal of Accounting Research is a general-interest accounting journal. It publishes original research in all areas of accounting that utilizes tools from basic disciplines such as economics, statistics, psychology, and sociology. European Journal of Accounting, Auditing and Finance Research Vol. In present study an attempt is made to analyze empirically the determinants of tax revenue and assess the response of tax revenue to changes in itsMost Downloaded Journal of International Accounting, Auditing and Taxation Articles The most downloaded articles from Journal of International Accounting, Auditing and Taxation in the last 90 days. O and Adeniyi A. S. 1. AOS, JAR, and TAR have fairly even coverage of auditing—around 20% of their articles. Economic double taxation. The countries in the high-tax group again look markedly different, raising much more …Tax revenue to GDP ratio is very low in Ethiopia as compared to some of Sub-Saharan African countries. Research in Accounting for Income Taxes . 6, No. Tax avoidance over time: A comparison of European and U. Chapter 1 INTRODUCTION TO CORPORATE TAXATION AND ITS “DOUBLE TAX” SYSTEM. firms - Open accessRead the latest articles of Journal of International Accounting, Auditing and Taxation at ScienceDirect. 76-89, January 2018 ___Published by European Centre for Research Training and Development UK (www. 1, pp. Example 1: Affiliate company Xco realizes $100 of income and is taxed on that income in its country of residence A at 40 per cent. org) 76 ISSN 2053-4086(Print), ISSN 2053-4094(Online) EFFECTS OF TAX EVASION ON GOVERNMENT REVENUE GENERATION IN OYO STATE, NIGERIA Folayan D. Tax evasion is overlooked as a common matter, but the economic consequences of not alleviating evasion can be deadly


 
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