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Dissertations / Theses on the topic 'Deferred tax on income'

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Published: 4 June 2021
Last updated: 11 February 2022

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1

Eberhartinger, Eva, Soojin Lee, and Nadia Genest. "Practitioners' Judgment and Deferred Tax Disclosure: A Case for Materiality." WU Vienna University of Economics and Business, Universität Wien, 2014. http://epub.wu.ac.at/4167/1/SSRN%2Did2442817.pdf.

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Against the background of increasing tension between the need for additional disclosure and an information overload in financial statements, this study investigates the relevance of specific tax accounting information in an experimental setting. Participants make judgments on the financial performance, investment attractiveness and tax position of the firm, in absence or in presence of detailed tax information in the other comprehensive income statement. Our results do not support the notion that such deferred tax information has an effect on the judgment of experts, as long as the amounts of
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2

Podzimková, Martina. "Odložená daň." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10499.

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The diploma thesis reviews the problematics of deferred tax. It presents the historical context leading to introduction of deferred tax and explains different approaches to its calculation and reporting. The thesis is focused both on the Czech accounting legislation and on IFRS (International Financial Reporting Standards). Illustrative examples are included in order to facilate the understanding of the presented concepts. The work is concluded by a practical part dealing with the usage of deferred tax in one Czech company.
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3

Jackson, Mark 1963. "Book-tax differences and earnings growth." Thesis, University of Oregon, 2009. http://hdl.handle.net/1794/10224.

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x, 65 p. : ill. A print copy of this thesis is available through the UO Libraries. Search the library catalog for the location and call number.<br>I examine the relation between book-tax differences (BTDs) and earnings growth. Because financial accounting rules afford managers more flexibility and discretion in reporting than tax accounting rules, prior studies suggest that large differences between book and taxable income indicate lower quality (or less persistent) earnings. Lev and Nissim and Hanlon provide evidence that BTDs contain information about future firm performance, but the nature
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4

Litvanová, Lucie. "Daně ze zisku." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-73796.

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Diploma thesis deals with problems with accounting and presentation of income taxes, with their impact on accounting profit or loss and with the recognition of deferred tax in respect of czech accounting rules and International financial reporting standards (IAS/IFRS). The theoretical aspects are described at the beginning and the differences between the czech and international view of accounting for income taxes are identified. Theoretical aspects are accompanied by illustrative examples and applied on the practical analysis of final accounts of two companies -- Czech airlines and Travel Serv
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5

Kalivodová, Tereza. "Daně z příjmů právnických osob v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72378.

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The aim of this thesis on "Corporate Income Taxes in Accounting" is to show what takes place this tax in the tax system of Czech Republic, to define the current legislation of this issue, to describe the procedures to detect the amount of payable tax and deferred tax and their subsequent reporting in financial statements. Finally, it views the impact of these taxes on disposable income of the entity.
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6

Koutníková, Pavlína. "Účetnictví a daně." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-85224.

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This final thesis deals with accounting and taxes in terms of consideration and assessment of mutual linkage between these two systems. On the basis of historical development analysis it has been carried out an assessment of the impact of taxation on the fair accounting view. The thesis also includes section concerning transformation of operating profit on tax base for corporate income tax through cleaning of tax revenues and excluding of non-deductible expenses. An integral part of the thesis covers topic of institute of deferred tax, reasons for its creation, calculation and billing. An prac
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7

Prince, Aliaga Paola Edith, and Acosta Ruty Inés Yrrazabal. "NIC 12: Impuesto a las ganancias y su impacto en los Estados Financieros y en el Impuesto a la Renta en las empresas Inmobiliarias en el distrito de Surco, año 2018." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2019. http://hdl.handle.net/10757/639524.

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La investigación del trabajo del presente busca enfatizar y mostrar los posibles impactos en los Estados Financieros y en el Impuesto a la Renta que la NIC 12 Impuesto a las ganancias prescribe y la forma en que estos son registrados contable y tributariamente de acuerdo a las normas fiscales actualizadas, y como afecta en los resultados financieros del periodo y los siguientes debido a los activos y pasivos diferidos y los impuestos declarados. La investigación se desarrolló en cinco partes: Capítulo I Marco teórico, el cual incluye los antecedentes, definiciones, nociones y las dimensione
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8

Přidalová, Veronika. "Odložená daň z příjmu v auditu účetní závěrky." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-316788.

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The thesis focuses on analysing the basics of deferred tax and additionally the calculation of same within a real manufacturing company. The thesis is separated into two linked parts, theoretical and practical. The latter demonstrates the practical use of described outcomes on accounting data from the analysed company. The aim is to identify, analyse and evaluate the specific, temporary differences that incur deferred tax and subsequently describe how we should account for this tax.
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9

Čechurová, Ludmila. "Didaktika odložená daně." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-82028.

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Diploma project is based on deferred tax and didactical theory and methods of teaching deferred tax. Project is interested in the essence of deferred income tax and in the principle of its recognition. Part of the project put mind to the timing differences and to the income tax rate. The assesment of the deferred tax liabilities or deferred tax assets took part of the project as well. Then the didactical principles are mentioned and the didactical analysis are accomplished. Also the analysis of the course books are done.
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10

Molina, Jimenez Juan Alexander, and Rivera David Dimas Yarasca. "NIC 12 Impuesto a las ganancias y su impacto tributario y financiero en las empresas que brindan servicios de salud ocupacional en Lima Norte, Año 2017." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2019. http://hdl.handle.net/10757/626125.

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La presente investigación de tesis tiene como objetivo determinar el impacto tributario y financiero de la NIC 12 Impuesto a las Ganancias en las empresas que brindan servicios de salud ocupacional en Lima Norte, año 2017, para ello es indispensable realizar la identificación de impuesto corriente, impuesto diferidos, reconocimiento, medición y presentación del impuesto a las ganancias. La investigación se desarrollará en cinco capítulos: Capítulo I Marco teórico, se investigan fuentes primarias donde se desarrollan conceptos básicos de la NIC 12 Impuesto a las Ganancias, antecedentes, defini
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11

Šestáková, Denisa. "Daňové dopady přeměn obchodních společností." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444248.

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The diploma thesis deals with the transformation of business companies. The first part defines the theoretical basis of the work focused on legal, accounting and tax issues of conversion. The practical part aims to make two variants of the transformation of a business company, division by spin-off and split. In the final part of the work, the methods of comparative conversion are presented and a more suitable variant for the implementation of the transformation is selected.
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12

Mårtensson, Stina, and Emelie Lund. "Leasingavtal utifrån IFRS 16 och K3 : En komparativ studie beträffande värdering, uppskjuten skatt och inkomstbeskattning." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-25723.

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Redovisningsmässigt klassificeras leasingavtal som operationella eller finansiella. Som ett alternativ till finansiering har operationella leasingavtal tillämpats frekvent av företag. Med anledning av att ett operationellt leasingavtal inte behöver redovisas i rapporten över finansiell ställning för leasetagare. Detta har resulterat i att diskussioner om operationella leasingavtal uppstått. SEC har uppmärksammat problem beträffande operationella leasingavtal vilket har resulterat i att IASB utfärdat en ny redovisningsstandard, IFRS 16. Den nya redovisningsstandarden ersätter IAS 17 och IFRS 16
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Vasilišin, Ľubomír. "Ocenenie spoločnosti Pivovar ZUBR a.s." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-205291.

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The aim of this Master's thesis is to evaluate the market value of the Zubr Brewery a.s., to the 1.1.2014. The main method selected for estimating the value of the company is discounted cash-flows for creditors and owners, also known as DCF entity. The early chapters are dedicated to making financial and strategic analysis of the company and of its competitors. After confirmation of going concern, the generators are defined and financial plan is executed, which serves as the key of the valuation using the income methods. The final value of the company is complemented by the valuation using boo
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14

Sykes, Justin. "The Trouble With Transfer Pricing, and How to Fix It." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/963.

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Many multinational firms, notably Apple Inc., have engaged in increasingly aggressive tax planning strategies which shift billions of dollars overseas. This paper examines the problem through a case study of Apple, concluding that while many loopholes are utilized, aggressive transfer pricing of intangible assets is the root of the problem. Several solutions are examined before concluding that the best solution is a partial elimination of deferral in the form of a minimum payout share.
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15

Toaldo, Alexsandro. "O reconhecimento do imposto de renda diferido resultante de um processo de combinação de negócio: uma abordagem prática sobre as normas dos US-GAAP." Pontifícia Universidade Católica de São Paulo, 2008. https://tede2.pucsp.br/handle/handle/1696.

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Made available in DSpace on 2016-04-25T18:40:30Z (GMT). No. of bitstreams: 1 Alexsandro Toaldo.pdf: 2016405 bytes, checksum: 75e7bd6d5624a27f9ba7f82c1c4a19a1 (MD5) Previous issue date: 2008-06-05<br>In the globalized market, many companies has strategically decided for merges and acquistions in order to achieve its objectives as well as to guarantee its sustaintiability. In this context, we can see a constant growth of the international process called Business Combinations. This study aims to reveal the important aspects of the US-General Accounting guidance for the business combination proc
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16

Filinger, Marek. "Deferred Tax and its Conceptual Complexities." Doctoral thesis, Vysoká škola ekonomická v Praze, 2005. http://www.nusl.cz/ntk/nusl-76826.

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This dissertation entitled "Deferred Tax and its Conceptual Complexities" addresses two immensely complex and intricate issues of deferred taxes and business combinations. Its aim is not only to analyse the development of accounting standards both individually and in mutual dependence, but also, with the help of scholarly works and practical reflections, to draw conclusions on the current state of accounting for deferred tax and on the process of international convergence. In order to achieve this goal, the following approaches were used: close reading of accounting standards as well as profes
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17

Jesus, José Guilherme Moutinho Pimpão da Conceição de. "Deferred tax assets in portuguese banking." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/13318.

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Mestrado em Finanças<br>Os ativos por impostos diferidos na banca Português têm aumentado tremendamente nos últimos anos. Neste trabalho, tentamos alcançar algumas conclusões sobre o impacto e a relevância destes tipos de ativos nos resultados e desempenho bancário nacional. Foi realizada uma análise estatística e econométrica para testar a relevância e significância destes ativos na banca nacional. Concluímos que a ponderação e a quantidade de DTAs no sistema bancário Português têm, efetivamente, influenciado os resultados bancários, especialmente após a introdução da nova diretiva CRD IV /
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18

Llerena, Gallardo Tania Katherine, and Tenorio Gisell Roca. "Análisis del impacto financiero y tributario de los desembolsos por contenido propio y derechos de transmisión bajo NIC38 de los activos intangibles en los canales de televisión de banda VHF en el Perú, 2017." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2019. http://hdl.handle.net/10757/626390.

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La presente investigación tiene como finalidad evaluar el impacto financiero y tributario de los desembolsos por contenido propio y derechos de transmisión en base a la NIC 38 “Activos Intangibles”. Los canales de televisión son la principal fuente de información, según CONCORTV en el 2017 los ciudadanos indican que uno de los medios de comunicación que tiene mayor presencia a nivel local y regional es la televisión, aunque existe una cierta insatisfacción por parte del ciudadano con respecto a la programación, ya que no es cultural ni educativa. Nos interesa investigar sobre los desembolsos p
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19

Wasserman, Claudio. "O ativo fiscal diferido no sistema financeiro nacional: análise e proposta de contabilização." Universidade de São Paulo, 2004. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-31012005-190029/.

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O aprofundamento das diferenças entre a contabilidade e as normas tributárias tornou o crescimento do ativo fiscal diferido, resultante da alocação dos efeitos tributários das diferenças temporárias entre os dois sistemas contábeis, um problema a ser enfrentado pelas autoridades monetárias. Entre os principais métodos de alocação de impostos entre períodos, a alocação parcial é o método que produz um ativo fiscal diferido mais condizente com os fundamentos econômicos. As autoridades monetárias têm procurado limitar o crescimento do ativo fiscal diferido nas instituições financeiras por meio de
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20

Ho, Anson Tai Yat. "On the effects of tax-deferred saving accounts." Diss., University of Iowa, 2011. https://ir.uiowa.edu/etd/1147.

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In this dissertation, I develop a framework to study the effects of tax-deferred saving accounts on the aggregate economy. I incorporate tax-deferred saving accounts in a theoretical model of household's life-cycle decisions, which is then linked to the real world data by calibration. I study the effects of tax-deferred saving accounts on the aggregate savings and the aggregate output, and further analyze their impacts of different policy changes. In the first chapter, I present the important features of tax-deferred saving accounts in the U.S. and their institutional changes over time. I high
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Hamilton, John Russell. "New Evidence on Investors' Valuation of Deferred Tax Liabilities." Thesis, The University of Arizona, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10748935.

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<p> Although deferred tax liabilities represent a significant liability for most firms, prior research provides mixed evidence concerning investors' valuation of these items. Using an expanded data set of hand-collected tax footnotes, I examine (1) whether investors recognize depreciation-related deferred tax liabilities as economic burdens, and if so, (2) how investors measure the effect of these liabilities. I find evidence suggesting that investors price depreciation-related deferred tax liabilities as economic burdens and show that my primary findings are robust to the use of a changes-bas
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Cubel, Maria. "Income tax differentiation, equity and tax competition." Thesis, University of York, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.288246.

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23

Pedroni, Marcelo Zouain. "Endogenous growth with deferred technological change." reponame:Repositório Institucional do FGV, 2009. http://hdl.handle.net/10438/2716.

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Submitted by Daniella Santos (daniella.santos@fgv.br) on 2009-08-07T12:39:31Z No. of bitstreams: 1 Dissertacao_Marcelo_Zouain_Pedroni.pdf: 659759 bytes, checksum: 3609c2455d6be1829e847dd880a510b3 (MD5)<br>Approved for entry into archive by Antoanne Pontes(antoanne.pontes@fgv.br) on 2009-08-07T17:39:30Z (GMT) No. of bitstreams: 1 Dissertacao_Marcelo_Zouain_Pedroni.pdf: 659759 bytes, checksum: 3609c2455d6be1829e847dd880a510b3 (MD5)<br>Made available in DSpace on 2009-08-07T17:39:30Z (GMT). No. of bitstreams: 1 Dissertacao_Marcelo_Zouain_Pedroni.pdf: 659759 bytes, checksum: 3609c2455d6be1829e
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Gibler, Rhonda K. "Participation in tax deferred retirement programs in a defined benefit environment." Diss., Columbia, Mo. : University of Missouri-Columbia, 2006. http://hdl.handle.net/10355/4428.

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Thesis (Ph.D.)--University of Missouri-Columbia, 2006.<br>The entire dissertation/thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file (which also appears in the research.pdf); a non-technical general description, or public abstract, appears in the public.pdf file. Title from title screen of research.pdf file viewed on (February 27, 2007) Vita. Includes bibliographical references.
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Yuwono, Thalyta Ernandya. "Individual Income Tax in Indonesia: Behavioral Response, Incidence, and the Distribution of Income Tax Burden." Digital Archive @ GSU, 2009. http://digitalarchive.gsu.edu/econ_diss/36.

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This dissertation estimates the relationship between tax-reporting decision and the change in marginal tax rates, relying on taxpayer's responses (standard labor supply response) as well as reported behavioral responses (compliance). There are still limited studies on elasticity estimates for developing countries. We utilize an applicable theoretical model by using standard labor supply model and summarize a tax avoidance model as the base of our elasticity estimation. The labor supply theoretical model suggests ambiguity of the labor supply decision and the tax avoidance model suggests that t
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Yuwono, Thalyta Ernandya. "Individual income tax in Indonesia behavioral response, incidence, and the distribution of income tax burden /." unrestricted, 2008. http://etd.gsu.edu/theses/available/etd-12122008-223215/.

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Thesis (Ph. D.)--Georgia State University, 2008.<br>Title from file title page. Sally Wallace, committee chair; Jorge L. Martinez-Vazquez, Roy W. Bahl, Robert M. McNab, committee members. Description based on contents viewed June 15, 2009. Includes bibliographical references (p. 113-117).
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Mandryková, Lucie. "Účetní závěrka akciových společností." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-11089.

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The primary purpose of this thesis is to describe all areas of presentation of the financial statements in shareholders corporation according to the Czech accounting standards and Czech legal environment. Theoretical part of the thesis describes the general principles of the preparation of the financial statements followed by detailed analysis of four key areas associated with the financial statements. Theoretical part starts with focus on the year ending accounting procedures including inventory, control of accruals and deferrals, impairment of assets, depreciation, appreciation and tax due a
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De, Jager Daniël Theodorus. "Disclosure of deferred tax a descriptive study into the appropriateness of different classification methods /." Pretoria : [s.n.], 2008. http://upetd.up.ac.za/thesis/available/etd-11122008-173759/.

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Grebe, Alta-Mari. "The income tax implications resulting from the introduction of section 12N of the Income Tax Act." Thesis, Nelson Mandela Metropolitan University, 2014. http://hdl.handle.net/10948/d1020787.

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Section 12N, introduction into the Income Tax Act by way of Taxation Laws Amendment Act and which became effective on 2 November 2010, provides for allowances on the leasehold improvements on government-owned land and land leased from certain tax exempt entities as stipulated in section 10 (1) (cA) and (t). As section 12N deems the lessee to be the owner of the leasehold improvement, the lessee now qualifies for capital allowances which were previously disallowed.
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Duncan, Denvil R. "Essays on Personal Income Taxation and Income Inequality." Digital Archive @ GSU, 2010. http://digitalarchive.gsu.edu/econ_diss/62.

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This dissertation comprises two essays that attempt to determine, empirically, the relationship between personal income taxation and income inequality. The first essay examines whether income inequality is affected by the structural progressivity of national income tax systems. Using detailed personal income tax schedules for a large panel of countries, we develop and estimate comprehensive, time-varying measures of structural progressivity of national income tax systems over the 1981–2005 period. Our findings suggest that progressivity has a strong negative effect on inequality in reported
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MORITA, Keisuke. "Taxpayer, Tax Evader, and Income Taxation." 名古屋大学大学院経済学研究科, 2005. http://hdl.handle.net/2237/10762.

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Bayer, Ralph C. "The economics of income tax evasion." Thesis, London School of Economics and Political Science (University of London), 2003. http://etheses.lse.ac.uk/2656/.

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This thesis consists of three extended essays on the evasion of income tax. The main purpose of this thesis is to refine the existing tax evasion models in a way that makes it possible to explain empirically established stylized facts that could not be explained before. In the first part we use a standard neoclassical framework in order to analyse the impact of risk preferences on evasion behaviour. We argue that expected value maximization with some fixed and variable costs incurred during the evasion process (moral cost, cost of coverage action etc.) is an appropriate framework to explain th
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Vorster, Jana. "Differentiating between processes of manufacture and other processes within a business for purposes of the Income Tax Act." Pretoria : [s.n.], 2009. http://upetd.up.ac.za/thesis/available/etd-03022009-102421/.

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Rath, Silke [Verfasser]. "Taxation and Income Distribution: Analysis of Income Tax and Value Added Tax : Evidence from Germany / Silke Rath." Aachen : Shaker, 2012. http://d-nb.info/1069045853/34.

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Kanyenze, Rumbidzai. "An analysis of the income tax consequences resulting from implementing the Income Tax Bill (2012) in Zimbabwe." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1017536.

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The Income Tax Bill (2012) proposes certain changes to the existing Income Tax Act that will impact on the method used to determine the taxable income of a taxpayer in Zimbabwe. Therefore, it is important to understand the tax consequences the Income Tax Bill creates for the taxpayer. The research aimed to elaborate on and explain the tax consequences that will arise as a result of applying the Income Tax Bill in Zimbabwe. The research was based on a qualitative method which involved the analysis and the interpretation of extracts from legislation and articles written on the proposed changes.
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36

Selin, Håkan. "Four empirical essays on responses to income taxation /." Uppsala : Department of Economics, Uppsala University, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-9055.

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37

Nicholls, Madeleine. "Impact of deferred tax credits on the balance sheet in 1980 and 1987 /." Title page, contents and introduction only, 1988. http://web4.library.adelaide.edu.au/theses/09EC/09ecn615.pdf.

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38

Milde, Michael [Verfasser]. "Essays on the effects of deferred taxation and tax audit negotiations / Michael Milde." Hannover : Gottfried Wilhelm Leibniz Universität Hannover, 2020. http://d-nb.info/1224045858/34.

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Tan, How Teck. "The personal income tax and the flat and linear tax alternatives /." Title page, contents and introduction only, 1985. http://web4.library.adelaide.edu.au/theses/09EC/09ect1608.pdf.

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Kartáková, Romana. "Odložená daň." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162906.

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This thesis deals with the issue of deferred tax which is an important accounting area because it affects the amount of disposable profit. The theoretical part describes the income tax and explains the difference between current and deferred tax. It specifies the accounting legislation of the Czech Republic and International Financial Reporting Standards which relate to deferred tax. It analyzes the center and meaning of deferred tax, describes titles that lead to its creation. It explains the process of calculation, accounting and reporting of deferred tax. The practical part deals with title
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Tarrant, Greg. "The distinction between tax evasion, tax avoidance and tax planning." Thesis, Rhodes University, 2008. http://hdl.handle.net/10962/d1004549.

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Tax avoidance has been the subject of intense scrutiny lately by both the South African Revenue Service ("the SARS") and the media. This attention stems largely from the recent withdrawal of section 103(1) together with the introduction of section 80A to 80L of the South African Income Tax Act. However, this attention is not limited to South Africa. Revenue authorities worldwide have focused on the task of challenging tax avoidance. The approach of the SARS to tackling tax avoidance has been multi-faceted. In the Discussion Paper on Tax Avoidance and Section 103 (1) of the South African Income
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Burgos, Karla. "State income tax a double-edged sword." Honors in the Major Thesis, University of Central Florida, 2011. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/351.

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States are facing tough economic times as a result of the housing market bubble exploding. States have been declaring budget deficits and major program cuts, since revenues have not kept up with expenditures and rainy day funds have been practically exhausted. State tax revenues have decreased, resulting from a decline in income tax revenues, one of the major sources of revenues for a large number of states (41 in total). A majority of these states have come to depend heavily on the revenue they collect from income taxes, which can represent as much as 40% of state tax revenue. This thesis foc
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Mumford, Kevin J. "Income tax treatment of families with children /." May be available electronically:, 2007. http://proquest.umi.com/login?COPT=REJTPTU1MTUmSU5UPTAmVkVSPTI=&clientId=12498.

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Chen, Chia-Jen, and 陳佳真. "A Testing for Income Smoothing of Valuation Allowance of Deferred Tax Assets." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/17217595002228398749.

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碩士<br>國立成功大學<br>會計學系碩博士班<br>95<br>Prior research indicates that income smoothing has positive/negative competing implications. Under communicating private information perspectives, income smoothing effectively improves earnings informativeness if managers use their accounting discretion to communicate their assessment of future earnings. Under self-interest motivation perspectives, income smoothing makes earnings noisier and impares earnings informativeness if managers intentionally distort the earnings numbers. Two key concepts suggest that income smoothing has improving-versus-garbling debat
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Huang, Ya-Li, and 黃雅莉. "The Study of Deferred Tax Valuation Allowance, Its Components and Income Smoothing." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/75827545969260361346.

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碩士<br>國立成功大學<br>會計學系碩博士班<br>95<br>The different regulations of accounting principle and tax law make income tax accounting more complex. Therefore the United States of America issued the three relating accounting standards for tax accounting. These are APB No.11, SFAS No.96, and the latest SFAS No.109. In Taiwan, the first comprehensive accounting standard for income tax, FAS No.22“Accounting Standard for Incoming Tax” was issued by Accounting Research and Development Foundation of the Republic of China in 1994.The most significant revolution in above statements is to relax restrictions on the
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Lai, Chun-Yi, and 賴浚儀. "A Study in the effect of Deferred Income Tax on Earnings Management." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/54720233454546811568.

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碩士<br>南台科技大學<br>會計資訊系<br>96<br>The purpose of this study is to examine whether a company can achieve its earning goal by using the regulation of deferred income tax expenses/benefits. Many empirical studies have been carried out in past decades by focusing on the measurements of the deferred income tax valuation allowances within the deferred income tax assets. However, the estimation results show that most estimated values are not statistically significant. According to the Burgstahler and Dichev (1997), Mills and Newberry (2001), and Phillips, Pincus, and Rego (2003) studies, this study trie
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Pardy, Louise. "An analyis of the tax implications for an employer and employee of a deferred compensation scheme." Thesis, 1999. http://hdl.handle.net/10413/5256.

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Tseng, LI-TING, and 曾理婷. "The Effects of Income Tax Expense and Deferred Tax Items on Earnings Management—Evidence from the Electronics Industry." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/c9ke9v.

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碩士<br>國立中正大學<br>會計與資訊碩士在職專班<br>107<br>The purpose of the study is to explore and discuss the company authority looks for various alternatives or adopts different strategies. As a result, to lead to the amount fluctuated and higher or lower earnings shown in the financial report which mislead many of the report users because there is quite a few differences between the accounting principles and the tax regulation. Most of the scandals do have a close relevance to the company authority. Starting the Enron bankruptcy scandal and SOX Act in the United STATES. Therefore the study was made to calcu
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Lin, Pei-Hsuan, and 林沛瑄. "The Information Content of Valuation Allowance of Deferred Income Tax Assets－An Investigation of the Effect of 2009 Taiwan Tax Code Revision." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/70581212893707668213.

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碩士<br>輔仁大學<br>會計學系碩士班<br>101<br>The literature study pointed out that the deferred tax assets valuation allowance to be able to pass the information content to investors, management authorities also able to manage earnings through accounting valuation allowance discretion. This study to the Income Tax Act of 2009 revised annual Taiwan listed companies as samples, and would like to know the company management authorities in the tax law amendments, deferred income tax assets are required to re-evaluate the timing of the possibility of its realization, management authorities evaluate whether thro
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Lin, Song-Horng, and 林松宏. "The Study of Deferred Tax Valuation." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/21751197028394503864.

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博士<br>國立成功大學<br>會計學系碩博士班<br>92<br>The purpose of this study is to examine the applicability of deferred tax valuation in the Taiwan capital market. The significant change in Taiwan’s SFAS No. 22 and FASB SFAS No. 109 is to relax the recognition criteria of deferred tax assets and allow more items to be recorded as deferred tax assets, but management must set up a valuation allowance account if it is “more likely than not” that deferred tax assets can not be realized. In addition, due to the promulgation of SFAC No. 7 in 2000, FASB began to reevaluate the application of present value measuremen
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