Relevant bibliographies by topics / Tax on profit of enterprises

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Tax on profit of enterprises'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Tax on profit of enterprises"

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DUBKOVA, Valeria B. "THE PECULIARITIES OF INDUSTRIAL ENTERPRISES’ PROFIT TAXATION IN A DIFFERENTIATED APPROACH." Tyumen State University Herald. Social, Economic, and Law Research 7, no. 2 (2021): 219–42. http://dx.doi.org/10.21684/2411-7897-2021-7-2-219-242.

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This article studies the problem of improving enterprise profit taxation, the ways to solve it, and one of the main problems of the modern system of the enterprises taxation — how it is connected to the production efficiency. By solving it, we can determine the differentiation of the tax rates to the enterprises’ profit. Within its methodological framework, the author proposes to use the theory of surplus value. In order to spread the global methods for solving the issues of improving the taxation profit of enterprises and ensuring the economic efficiency and growth, the principles of neoclass
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Ryabchenko, A. "Analysis and prospects for changes in the corporate income tax in Russia." Bulletin of Science and Practice 4, no. 7 (2018): 336–41. https://doi.org/10.5281/zenodo.1312249.

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This article examines the main changes in the profit tax in 2017 and 2018 and their consequences. The results of the redistribution of the profit tax rate between the federal and regional budgets are shown. The prospects of the development of this the tax in 2019 and 2020 are also analyzed. Possible measures are shown to ensure economic growth by improving the taxation of profits. The necessity of stimulating investment activity of enterprises with the help of profit tax is substantiated, especially at the expense of the regional component of the tax.
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Knežević, Goranka, Vladimir Ristanović, and Vladan Pavlović. "Determinants of effective tax rates of public enterprises as an indication of tax avoidance on profit tax." Pravo - teorija i praksa 41, no. 2 (2024): 76–93. http://dx.doi.org/10.5937/ptp2402076k.

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Scientific research related to the avoidance of calculation and payment of profit tax in public enterprises is very rare, due to the belief that public enterprises do not avoid paying profit tax because their owner is the state, city, or local government unit. The research conducted in this paper has shown that the largest public enterprises in Serbia, which have a high profitability rate, as well as capital-intensive enterprises, have a higher effective tax rate and do not use tax planning techniques to avoid taxes. These findings can be considered scientifically adequate. All other determina
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Cwyl, Jarosław. "Distribution of the tax burden of a capital enterprise." Central European Review of Economics & Finance 45, no. 4A (2023): 35–48. https://doi.org/10.24136/ceref.2023.033.

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The article deals with the phenomenon of shifting income tax burdening the profits of capital enterprises. The tax system tends to discriminate fiscally against the owners of such enterprises, as it means paying tax on the profit made, and then from the profit made after dividends are paid also tax on dividends. This results in lower efficiency of capital allocation in the economy, and causes changes in the relationship between the cost of capital and labor and their use in production processes. As long as the factors of production can substitute for each other, this or even another tax can be
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Izolda Chiladze, Izolda. "International Accounting Standard 12 –“Income Tax” and Aspects for Discussion." Applied Finance and Accounting 4, no. 1 (2017): 1. http://dx.doi.org/10.11114/afa.v4i1.2667.

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International accounting standard 12-Income tax – regulates accounting methodic of profit tax and demands that the enterprises must account the deferred tax asset and the deferred tax liability. For this reason, the net profit indicator published in the financial statement of the enterprises is unrealistic which in one hand contradicts to requirements of basic qualitative characteristics a financial statement such as Relevance and Faithful Representation and in another hand, it allows of fraud in the financial statement.The aim of this study is to substantiation necessity of simplification of
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Beer, Sebastian, Ruud de Mooij, Shafik Hebous, Michael Keen, and Li Liu. "Exploring Residual Profit Allocation." American Economic Journal: Economic Policy 15, no. 1 (2023): 70–109. http://dx.doi.org/10.1257/pol.20200212.

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Residual profit allocation (RPA) schemes have come to prominence in discussions of international tax reform but with almost nothing known about their economic impact. These schemes tax multinationals by allocating their “routine” profits to source countries and sharing their remaining “residual” profit across countries on some formulaic basis. This paper explores the implications, conceptual and empirical, of moving to some form of RPA. Residual profits are estimated to be substantial and concentrated in relatively few multinational enterprises. The impact on tax revenue appears beneficial for
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Yu, Tai Yi, Yung Ching Fan, Ruei Shan Lu, and Kuo Wei Peng. "Uncertainty Analysis of the Carbon Tax on Net Profit for an Enterprise." Applied Mechanics and Materials 448-453 (October 2013): 4197–202. http://dx.doi.org/10.4028/www.scientific.net/amm.448-453.4197.

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A carbon emission trading/carbon tax is an economic incentive to encourage enterprises to reduce their carbon emissions. The information of greenhouse gas emissions at 2005-2009, carbon emissions trading prices in Europe, the euro-NT dollar exchange rate, and the profits and losses of enterprises, manufacturers of panel-related technology, were gathered to estimate VaR (Value at Risk) and CVaR (Conditional Value at Risk) values of implementing carbon tax or carbon emissions trading, using the Monte Carlo simulation method with the Crystal Ball software. This study uses sensitivity analysis, to
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Wu, Wei. "Multivariate Regression Model Analysis Based on Positive Feedback Effect of Automatic Control System." Applied Mechanics and Materials 556-562 (May 2014): 2375–79. http://dx.doi.org/10.4028/www.scientific.net/amm.556-562.2375.

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The net profit of the enterprise is the balance of total corporate profits after income tax, mainly from business and enterprise project investment, but preferential tax policies of the countries have an important role in the corporate R&D investment field, also to bring great gains. This paper focuses on the current situation of China's R&D analysis and multiple regression model to carry out R&D investment related empirical analysis of industries and enterprises in Shanghai in 2011, and eventually come to optimize the system of tax incentives for R&D investment with positive f
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Graddy-Reed, Alexandra. "Do Hybrid Firms Out-Provide Traditional Business Structures? An Examination of Prosocial Behavior in North Carolina Firms." Nonprofit and Voluntary Sector Quarterly 47, no. 6 (2018): 1223–48. http://dx.doi.org/10.1177/0899764018786468.

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With the rise of social enterprises has come a push for formal hybrid legal forms. Hybrid structures formalize a for-profit model with a social mission but carry no tax benefits. Using the case of North Carolina, this article examines a sample of formal hybrid firms and variation in their prosocial practices compared with informal social enterprises and traditional for-profit and nonprofit entities. Using firm-level survey data, Poisson estimations reveal that formal hybrid firms are associated with additional production-related prosocial practices as compared with traditional for-profits, inf
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Huang, Hao-Chen, Chin-Fu Hung, Chi-Lu Peng, and Ting-Hsiu Liao. "Business Income Tax from Profit-Seeking Enterprises and Spatial Autocorrelation: Do Local Economic Characteristics Matter?" Land 11, no. 9 (2022): 1533. http://dx.doi.org/10.3390/land11091533.

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We seek to explore whether local economic characteristics affect the collection of profit-seeking enterprise (PSE) income tax in Taiwan, by adopting panel data from 2001 to 2020 collected in its counties and cities. The results of this analysis of spatial econometric modeling indicate that the increase in sales of profit-seeking enterprises (SPSE) has a positive and significant direct effect on the collection of PSE income tax in this county and city. In terms of spatial spillover effects, when the number of profit-seeking enterprises (NPSE) in neighboring regions increases and the percentage
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Dissertations / Theses on the topic "Tax on profit of enterprises"

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Peerbhai, Aneesa. "Base erosion and profit shifting by multinational corporations and weaknesses revealed in South African income tax legislation." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1017540.

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This research examined the concept of base erosion and profit shifting in the context of tax schemes employed by multinational corporations. The objective of this thesis was to identify weaknesses within South Africa’s income tax legislation, based on these schemes, and further to propose recommendations to counter the occurrence of base erosion and profit shifting by multinational companies. The research also comprised of a limited review of current global and South African initiatives to address the problem of base erosion and profit shifting. It was concluded that there are a number of weak
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Блоха, В. А. "Удосконалення системи оподаткування прибутку підприємств в Україні". Thesis, Чернігів, 2020. http://ir.stu.cn.ua/123456789/22139.

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Блоха, В. А. Удосконалення системи оподаткування прибутку підприємств в Україні : магістерська робота : 072 Фінанси, банківська справа та страхування / В. А. Блоха ; керівник роботи Виговська В. В. ; Національний університет «Чернігівська політехніка», кафедра фінансів, банківської справи та страхування. – Чернігів, 2020. – 70 с.<br>Зміст роботи: У першому розділі розкрито сутність прибутку підприємств як об’єкта оподаткування, визначено методичні засади визначення структури та елементів податку на прибуток, дослідено фіскально-стимулюючу роль оподаткування прибутку підприємств у розвитку еко
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Wardhana, Andy Whisnu. "A policy proposal to address tax base erosion caused by transfer pricing in Indonesia." Thesis, Queensland University of Technology, 2019. https://eprints.qut.edu.au/125858/1/Andy%20Whisnu_Wardhana_Thesis.pdf.

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Prior studies indicate that developing countries face the problem of aggressive transfer pricing practices by multinational enterprises (MNEs) which cause tax base erosion. This study finds that the Indonesian transfer pricing regime fails to accurately allocate the income of MNEs among taxing states in accordance with actual economic reality. To overcome this problem, this study considers different interpretations of transfer pricing regimes in four countries: (a) Mexico's minimum profit, (b) Brazil's pre-fixed profit margin and (c) India's and China's location-specific advantage rules. This
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Пустинник, Л. Г. "Вплив прямих податків на фінансово-економічну систему країни". Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/71797.

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Визначено авторський підхід до понять «прямі податки» та «фінансово-економічна система»; встановлено ключові позитивні та негативні характеристики прямого оподаткування; проведено, проаналізовано вплив прямих податків на фінансово-економічний розвиток країни та запропоновано шляхи удосконалення прямого оподаткування в Україні. Одержані результати можуть бути використані в реформуванні, фіскальними органами, системи оподаткування доходів юридичних та фізичних осіб, в процесі аналізу та прийняття рішень щодо фіскальної політики, що дозволить підвищити ефективність справляння податків в Україні.
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Vaselaar, Kirsten J. "For-profit/non-profit partnerships and the federal historic rehabilitation tax credit : are they an option for your non-profit?" Virtual Press, 2006. http://liblink.bsu.edu/uhtbin/catkey/1338881.

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The purpose of this creative project is to offer small non-profit organizations an overview of the legislative requirements of the Historic Rehabilitation Tax Credit Program and an understanding of the complexities involved in creating a syndicate to leverage the tax credits into project equity. Topics covered in this project include: basics of the tax credit, finding and assessing a potential project, creating a project syndicate, mitigating risk with a for-profit subsidiary, and leveraging other related sources of project funding. The intended audience for this guide is the management and bo
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Lin, Rixing, Masud Gaziyev, and Alaa Eddin Shubat. "Facilitating Organizational Learning in For-Profit Social Enterprises for Sustainability." Thesis, Malmö universitet, Fakulteten för kultur och samhälle (KS), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-21093.

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For-profit social enterprises are facing the dual challenges of fulfilling social purpose on the one hand and surviving business competition on the other. Being a sustainable for-profit social enterprise, the company must balance between economic, social and environmental aspects throughout their business operations. In order to achieve the desired end of sustainability, organization need to keep learning about the social needs and the business environment in order to develop sustainable business processes, and better fulfill their purpose as organizations formed to create social value. The st
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Scherrer, Miles. "Funding of Social Enterprises : A case study of high investor engagement funding practices on for-profit social enterprises." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-297872.

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This bachelor thesis evaluates how high-engagement investors contribute to the development and growth of for-profit social enterprises by providing both funding and non-financial advisory services focused on organisational capacity-building. Case studies on three social enterprises describe the structure of funding deals, what considerations affected these due to the high social character of the ventures, and inquire into the relationship between social enterprise and their investors to evaluate how the investors provide value for their investees beyond capital. The investor types involved inc
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Abdul-Jabbar, Hijattulah. "Income tax non-compliance of small and medium enterprises in Malaysia: determinants and tax compliance costs." Thesis, Curtin University, 2009. http://hdl.handle.net/20.500.11937/2115.

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This study examines the influence of tax compliance costs on non-compliance behaviour, taken together with the business characteristics and managerial perceptions of corporate taxation. The study focuses on corporate Small and Medium Enterprises (SMEs) in Malaysia under the Income Tax Self-Assessment System (SAS). This is the first study on corporate income tax compliance in the Malaysian context and among the first to integrate tax compliance costs, tax attitudes and the likely compliance behaviour of corporations, both in Malaysia and internationally. Thus it makes a significant contribution
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Maffini, Giorgia. "The corporate income tax in the open economy : incidence and profit shifting." Thesis, University of Warwick, 2010. http://wrap.warwick.ac.uk/3164/.

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This thesis investigates empirically the effects of the corporate income tax in an open economy. The analysis is carried out using linear panel-data regression methods. The first chapter studies the incidence of the corporate income tax. It introduces a model with location-specific rents which distinguishes between a direct effect and an indirect effect of the corporate income tax on labour. The former occurs when an increase in the corporate tax reduces the rent over which the employees and the company bargain. This reduces the bargained wage. The latter effect is the result highlighted in pr
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Cheng, Ping-Chiu, and 陳炳秋. "A Study on Tax Planning of Profit-seeking Enterprise Income Tax for Small and Medium Enterprises -An empirical Analysis of Enterprises in Southern Taiwan." Thesis, 1997. http://ndltd.ncl.edu.tw/handle/19722066686596438986.

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Books on the topic "Tax on profit of enterprises"

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Australia. Parliament. House of Representatives. Standing Committee on Finance and Public Administration. Shifting the tax burden: An interim report on an efficiency audit of the Australian Taxation Office: International profit shifting. Australian Govt. Pub. Service, 1988.

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Germany) EATLP Congress (2016 Munich. Tax avoidance revisited in the EU BEPS context. Edited by Dourado, Ana Paula, author, editor and International Bureau of Fiscal Documentation. IBFD, 2017.

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Kwagala, Dorothy. Tax reform in Uganda: A case study of the reform of direct taxation of business profits in the formal and informal sector. Cambridge Scholars Publishing, 2016.

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Fasold, Frauke. Die einkommensteuerliche Problematik der Buchwertfortführung: Übertragung stiller Reserven und Gewinnrealisierung im Einkommensteuerrecht. P. Lang, 2005.

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Ireland. Protocol amending the convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises: Done at Brussels on 25 May 1999. Stationery Office, 2002.

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Smailes, David. Tolley's tax on business profits: A comprehensive guide to Schedule D, Cases I and II on trades and professions carried on by individuals, partnerships and companies. 3rd ed. Tolley, 1997.

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David, Smailes, ed. Tolley's tax on business profits: A comprehensive guide to Schedule D, Cases I and II on trades and professions carried on by individuals, partnerships and companies. 2nd ed. Tolley, 1996.

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Office, Australian Audit. Efficiency audit report: Parliament House Construction Authority: construction project management. Australian Govt. Pub. Service, 1987.

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Ireland. Convention between Ireland and the Republic of Austria, the Republic of Finland and the Kingdom of Sweden on the accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden to the convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises: Done at Brussels on 21 December, 1995. Stationery Office, 2002.

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Office, Australian Audit. Efficiency audit report.: Commission traffic. Australian Govt. Pub. Service, 1988.

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Book chapters on the topic "Tax on profit of enterprises"

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Hemels, Sigrid. "Social Enterprises and Tax: Living Apart Together?" In The International Handbook of Social Enterprise Law. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-14216-1_5.

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AbstractThis chapter examines the complex relationship between social enterprises and taxation. The focus is not on a specific country, although various examples are mentioned. As specific tax measures for social enterprises are a form of tax incentives, the chapter discusses this public finance concept. In addition, an important legal constraint on introducing such incentives for social enterprises in the European Union (EU) is discussed: the prohibition of state aid. From an analysis of the taxation of profits of social enterprises, it turns out that only a few countries have implemented tax
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Fiorenza, Shieryn, Liliana Inggrit Wijaya, and Bertha Silvia Sutejo. "The Effect of Dividend Policy, Profitability, and Leverage on Share Price Volatility of Service Sector Enterprise Indexed on the Indonesia Stock Exchange During 2015–2019." In Proceedings of the 19th International Symposium on Management (INSYMA 2022). Atlantis Press International BV, 2022. http://dx.doi.org/10.2991/978-94-6463-008-4_17.

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AbstractThis research analyzes the effect of dividend payout ratio, dividend yield, earnings volatility, and debt-to-equity ratio on share price volatility in service sector enterprise indexed on the Indonesia Stock Exchange during the 2015–2019 period. This study used a quantitative approach with multiple linear regression. The findings of this study indicate that observations on the Indonesia Stock Exchange show that the dividend payout ratio has a compelling positive effect on share price volatility. This is because the higher the dividend yield, or the more enterprise pay dividends each ye
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Rankin, H. C. D., and D. M. Catterall. "The Computation of Profit." In Corporation Tax. Palgrave Macmillan UK, 1989. http://dx.doi.org/10.1007/978-1-349-19835-1_1.

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Phillips, John S. "Associated Enterprises." In Tax Treaty Networks 1991. Routledge, 2021. http://dx.doi.org/10.4324/9781315075631-10.

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Hastings, Nicholas Anthony John. "Profit, Depreciation, and Tax." In Physical Asset Management. Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-14777-2_23.

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Hastings, Nicholas Anthony John. "Profit, Depreciation and Tax." In Physical Asset Management. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-62836-9_23.

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Riccardi, Lorenzo. "Income Tax on Enterprises." In Vietnam Tax Guide. Springer International Publishing, 2013. http://dx.doi.org/10.1007/978-3-319-02138-6_3.

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Liljeström, Rita, Eva Lindskog, Nguyen Van Ang, and Vuong Xuan Tinh. "Restructuring of Tan Thanh Forest Enterprise and Minh Dan Brigade." In Profit and Poverty in Rural Vietnam. Routledge, 2021. http://dx.doi.org/10.4324/9781003257561-5.

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Sullivan, Martin A. "Profits and Profit Tax, by the Numbers." In Corporate Tax Reform. Apress, 2011. http://dx.doi.org/10.1007/978-1-4302-3928-4_2.

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Kormann, Hermut. "Profit Distribution Policy in Family Enterprises." In Topics of Family Business Governance. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-58019-3_23.

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Conference papers on the topic "Tax on profit of enterprises"

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Xiaomei, HONG, WANG Xiubei, DAI Yihao, and ZHANG Jian. "Big Data Tax Administration and Tax Compliance — Based on the Game Analysis between Tax Authorities and Enterprises." In The 14th International Conference on Logistics and Systems Engineering. Aussino Academic Publishing House, 2025. https://doi.org/10.52202/078960-0007.

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Fransiska, Angela, Siauw Michelle Alexandra, and Ilham Condro Prabowo. "E-Tax Systems and Tax Knowledge Impact on Small, and Medium Enterprises Taxpayer Compliance in Indonesia." In 2024 6th International Conference on Cybernetics and Intelligent System (ICORIS). IEEE, 2024. https://doi.org/10.1109/icoris63540.2024.10903872.

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Rubīns, Mareks, and Irina Pilvere. "SUBSIDISED ELECTRICITY TAX ON BIOGAS PRODUCTION IN LATVIA." In RURAL DEVELOPMENT. Aleksandras Stulginskis University, 2018. http://dx.doi.org/10.15544/rd.2017.135.

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Biogas production becomes increasingly popular in Latvia. The development of the biogas industry depends on national and European Union (EU) support, as biogas production is not economically efficient without the support. In 2014 Latvia introduced a new tax – the subsidized energy tax (SET) – that influences all biogas producers in the country. A 10% tax rate is applied to incomes gained from: 1) electricity sold under the mandatory purchase obligation; 2) guaranteed payments for the electrical capacity installed in a cogeneration plant or a power plant. However, there is an opportunity to app
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Chicu, Nadejda, and Iulia Suvorova. "Impact of tax obligations on the economic and financial situation of economic agents of the Republic of Moldova." In Modern finance from the perspective of sustainability of national economies. International Scientific Conference. Academy of Economic Studies, 2025. https://doi.org/10.53486/mfsne2024.07.

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Taxes have a significant impact on the financial position of a business entity. In this case, not only the value of tax rates is important, but also such conditions as the timing of tax payment, the tax payment procedure, the availability of tax benefits, and others. Current economic conditions are characterized by the desire of any company to achieve high financial results. Profit, as the main financial indicator, is the priority goal of the company. At the same time, the economic result can be maximized both by increasing income and reducing expenses, which include the payment of mandatory p
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Parmacli, Dmitrii, and Liudmila Todorici. "Peculiarities of assessing the financial performance of enterprises in the dynamics." In The 8th International Conference "Management Strategies and Policies in the Contemporary Economy". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/icspm2023.46.

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It is emphasized that financial performance is the basis for the development of any enterprise. In this regard, their reasonable assessment is important, which allows you to find out the level of the financial condition of the enterprise, reveal to a certain extent the existing shortcomings and determine the path of development. The purpose of the study is to propose a methodology for assessing the dynamics of financial indicators, confirming its features on specific examples from practice. In the course of the study, economic-statistical and graphical methods were used. The leading financial
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Verulidze, Vazha, and Inguna Leibus. "Trends in the development of agriculture in conditions of tax reform in Georgia." In 21st International Scientific Conference "Economic Science for Rural Development 2020". Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2020. http://dx.doi.org/10.22616/esrd.2020.53.030.

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At the current stage of development of the Georgian economy and in conditions of existing resources, only the agriculture sector can contribute to the reduction of high levels of poverty and unemployment in the country. Improper assessment of the role and importance of the sector, lack of programmes based on scientific research, inconsistent reforms led to the low competitiveness of Georgian agricultural production and the prevalence of imported products on the internal market. The aim of this paper is to assess the impact of tax reform on the development of the agriculture sector in Georgia,
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Parmacli, Dmitrii, та Liudmila Todorici. "Оценка деловой активности предприятия". У Economic growth in the conditions of globalization. International Scientific-Practical Conference, XVIth edition. National Institute for Economic Research, 2022. https://doi.org/10.36004/nier.cecg.ii.2022.16.14.

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It is emphasized that it is necessary to evaluate the dynamics of the main indicators of the company's activity by comparing the rates of their change. The optimal ratio is one in which the rate of change in balance sheet profit is ahead of the rate of change in sales volume, the latter is higher than the rate of change in the balance sheet currency. It is noted that this principle in world practice is called the "golden rule of the enterprise economy", the observance of which means that the economic potential of the enterprise increases compared to the previous period. Compliance with this ru
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Kleštincová, Soňa. "Analysis of Network Analysis Tools Possibilities in Area of International Taxation." In EDAMBA 2022: 25th International Scientific Conference for Doctoral Students and Post-Doctoral Scholars. University of Economics in Bratislava, 2023. http://dx.doi.org/10.53465/edamba.2022.9788022550420.209-218.

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In modern era of globalization, we face every day to new business models, technologies and way of enterprises achieve their revenues and gain profits. Under these conditions is quite harder to tax internationally operating businesses when we realize that actual network created of bilateral and multilateral treaties in not so perfect as we would assume. From these facts arises the research question. Is actual network of bilateral tax treaties perfect? If no, where the weak parts are? And finally, and most importantly, how can we measure it? In our research paper we analyze which tools of social
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Ablaev, Anton, Konstantin Ruban, and Andrey Zozulya. "Innovative Solution to Stop the Flare at the Complex Gas Treatment Unit in Six Months. Case Study." In ADIPEC. SPE, 2023. http://dx.doi.org/10.2118/215942-ms.

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Abstract Due to the fact that about 150 billion m3 of associated petroleum gas is burned annually globally by oil and gas companies cause, it is not the main product and specialization for operators, a technology for disposing of flare equipment and using associated petroleum gas as an additional product of production was proposed on the basis of the existing enterprise. Initially, the company's project involved burning part of the gas on flares, which led to environmental pollution and loss of product. Company evaluated the profitability and technical feasibility of a new project for the disp
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Procházka, Petr. "Intra-group Transactions and Tax after BEPS (Base Erosion and Profit Shifting) Action Plan Initiated by OECD/G20: BEPS Risk Assessment of a Selected Enterprise in Czechia." In The 20th International Joint Conference: Central and Eastern Europe in the Changing Business Environment. Prague University of Economics and Business, Oeconomica Publishing House, 2020. http://dx.doi.org/10.18267/pr.2020.cer.2395.22.

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Reports on the topic "Tax on profit of enterprises"

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Michel, Bob, and Tatiana Falcão. Taxing Profits from International Maritime Shipping in Africa: Past, Present and Future of UN Model Article 8 (Alternative B). Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/ictd.2021.023.

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International maritime shipping is an essential part of global business. Since the establishment of the current international tax regime in the 1920s, there has been a consensus that profits generated by this business are taxable only in the residence state –the state where the shipowners are located. Source states – the port states where business physically takes place – are generally expected to exempt income from international shipping. This standard is currently reflected in Article 8 of the OECD Model and Article 8 (Alternative A) of the UN Model, and is incorporated in the vast majority
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Bilicka, Katarzyna, Michael Devereux, and İrem Güçeri. Tax Policy, Investment and Profit Shifting. National Bureau of Economic Research, 2024. http://dx.doi.org/10.3386/w33132.

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Gentry, William, and John Penrod. The Tax Benefits of Not-for-Profit Hospitals. National Bureau of Economic Research, 1998. http://dx.doi.org/10.3386/w6435.

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Garcia-Bernardo, Javier, and Petr Janský. Profit Shifting of Multinational Corporations Worldwide. Institute of Development Studies, 2021. http://dx.doi.org/10.19088/ictd.2021.005.

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Multinational corporations (MNCs) avoid taxes by shifting their profits from countries where real activity takes place towards tax havens, depriving governments worldwide of billions of tax revenue. Earlier research investigating the scale and distribution of profit shifting has faced methodological and data challenges, both of which we address. First, we propose a logarithmic function to model the extremely non-linear relationship between the location of profits and tax rates faced by MNCs at those locations – that is, the extreme concentration of profits without corresponding economic activi
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Desai, Mihir. The Corporate Profit Base, Tax Sheltering Activity, and the Changing Nature of Employee Compensation. National Bureau of Economic Research, 2002. http://dx.doi.org/10.3386/w8866.

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Garcia-Bernardo, Javier, Petr Janský, and Gabriel Zucman. Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies? National Bureau of Economic Research, 2022. http://dx.doi.org/10.3386/w30086.

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Gu, Yuanyuan, and Jhorland Ayala-García. Emigration and Tax Revenue. Banco de la República de Colombia, 2022. http://dx.doi.org/10.32468/dtseru.312.

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According to the World Migration Report 2020, the number of international migrants increased from 84 million in 1970 to 272 million in 2019, accounting for 3.5% of the world’s population. This paper investigates the aggregated effect of emigration on the tax revenue of sending countries with a focus on developing nations. Using a gravity approach, we construct a time-varying exogenous instrument out of geographic time-invariant dyadic characteristics that allow us to estimate the predicted emigration rate for every country. Then, we follow an instrumental variable approach where we use our pre
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Mohamed, Seid Yimam, Fissha Asmare, and Mick Moore. Does Competition from the Informal Sector Reduce Tax Compliance in the Formal Sector? Evidence from Ethiopia. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.037.

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The existence of ‘informal sector’ enterprises that visibly do not pay formal or direct taxes is widely believed to reduce the willingness of formal, tax-registered enterprises to pay their own taxes. This is thought to be most widespread in lower-income countries, where informal sector enterprises are more common. It would be surprising if there were no truth in this claim. We know from the literature that one factor affecting tax compliance is to what extent taxpayers perceive that others like them are paying their fair share of taxes. If some informal enterprises are understood not to be pa
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Yimam, Seid, Fissha Asmare, and Mick Moore. Does Competition from the Informal Sector Reduce Tax Compliance in the Formal Sector? Evidence from Ethiopia. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.023.

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It is widely believed that the existence of ‘informal sector’ enterprises that visibly do not pay direct taxes reduces the willingness of owners of formal, tax-registered enterprises to pay their own taxes. We call this the adverse evasion spillover hypothesis. It is for several reasons hard to test this hypothesis, especially in this most general form. We test a more focused version, with two components. One is that the levels of tax compliance of formal firms are reduced when those firms perceive that they are adversely affected by direct economic competition from informal enterprises. The o
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Vet, Cassandra. Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.024.

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Kenya, Uganda and Rwanda introduced transfer pricing regulations into national law in 2006, 2011 and 2020 respectively, and invested in transfer pricing audits to reduce profit shifting by multinational enterprises (MNEs). These countries used the dominant OECD transfer pricing guidelines as a template for reform – the wisdom of this approach is contested. Critical authors stress that Western states largely dominate rule-setting procedures, and that costly transfer pricing enforcement drains the scarce resources of revenue authorities. How can we reconcile the critical perspective in global de
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