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

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

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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2

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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3

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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4

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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9

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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11

Stevens, Stan A. "Tax Aid and Non-profit Organizations." EC Tax Review 19, Issue 4 (2010): 156–69. http://dx.doi.org/10.54648/ecta2010021.

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Many services and goods are supplied by non-profit organizations. These social enterprises have a hybrid character, because they possess characteristics of governmental and commercial organizations. Therefore, these social enterprises are also called private-public sector enterprises (PPSEs). Very often PPSEs will qualify as an undertaking within the meaning of the European Union (EU) Treaty, and as a consequence, the EU completion rules will be applicable. On grounds of the non-profit character and/or the activities of the PPSE in the general interest, PPSEs also often benefit from a special

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12

Pandyak, Igor. "System of taxation of hotel enterprises in Ukraine." Visnyk of the Lviv University. Series Geography, no. 54 (November 26, 2020): 142–49. http://dx.doi.org/10.30970/vgg.2020.54.11828.

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The taxation system of hotel enterprises in Ukraine according to their organizational and legal status is analyzed. The influence of the tax system on the organizational and functional characteristics of hotels – staff, specialization, indicators of financial and economic activity, qualification of accountants, financial statements, etc. is revealed. The advantages and disadvantages of the general and simplified tax system in Ukraine are described. Most hotel businesses use a simplified tax system. The connection between the state tax policy in the hotel industry and investment activity is rev

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Wu, Xiaojuan, and Hongwei Cheng. "Transaction Costs and Corporate Tax Stickiness: Based on Big Data Analysis." E3S Web of Conferences 253 (2021): 02005. http://dx.doi.org/10.1051/e3sconf/202125302005.

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According to deduction principle in China's tax law, the excess transaction costs of enterprises are limited. Therefore, the higher the rate of enterprise transaction costs, the higher the transaction costs cannot be deducted before tax, resulting in the taxable income tax greater than the accounting profit. From the dynamic perspective, it is difficult to reduce the income tax burden when the accounting profit of the enterprise decreases, which will enhance the stickiness of the enterprise tax burden. On the basis of this theoretical analysis, this paper empirically tests the relationship bet

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14

Prodanchuk, Mykhaylo, and Hanna Kovtseniuk. "Income Tax: Economic Essence as an Object of Accounting and Its Role in the Economy." Oblik i finansi, no. 2(100) (2023): 92–100. http://dx.doi.org/10.33146/2307-9878-2023-2(100)-92-100.

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The profitable activity of enterprises has economic, fiscal, and social significance within the boundaries of an individual enterprise and the state as a whole because it directly affects the revenue part of the budget due to fluctuations in income tax revenues. The purpose of the article is to clarify the economic content of the concepts of “income tax” and “profit” and to reveal their role in the country's economy based on the analysis of the theoretical views of scientists. The economic essence of the income tax was revealed. Since profit is considered one of the most ambiguous economic cat

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15

Xu, Chunmei, and Yan Kong. "Random forest model in tax risk identification of real estate enterprise income tax." PLOS ONE 19, no. 3 (2024): e0300928. http://dx.doi.org/10.1371/journal.pone.0300928.

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The text describes improvements made to the random forest model to enhance its distinctiveness in addressing tax risks within the real estate industry, thereby tackling issues related to tax losses. Firstly, the paper introduces the potential application of the random forest model in identifying tax risks. Subsequently, the experimental analysis focuses on the selection of indicators for tax risk. Finally, the paper develops and utilizes actual taxpayer data to test a risk identification model, confirming its effectiveness. The experimental results indicate that the model’s output report inclu

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DOUGLAS, NNACHI NWAONUMA, NNACHI JUSTINA AKOYEYEKE, ONYEBUCHI EZE MICHAEL, AGBAFOR MICHAEL O, and ORJI OGBONNAYA I. "EFFECT OF MULTIPLE TAXATION ON FINANCIAL PERFORMANCE OF SMALL AND MEDIUM SCALE ENTERPRISES: LOGIT AND PROBIT APPROACH." ANAN Journal of Accounting 13, no. 1 (2024): 171–87. http://dx.doi.org/10.70518/ajoa.v13i1.09.

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This study investigated the effect of multiple taxation on the growth of SMEs in Abakaliki, Ebonyi State, Nigeria. We surveyed 400 SME operators in the area capturing profit level, whether they paid tax, tax type paid, when the business was first taxed, whether they paid multiple taxes, business location, and energy source. Profit was ranked from low to high which necessitated the application of ordinal logistic and ordinal probit regressions. The ologit result revealed that tax payment significantly decreased the log odds of a higher profit level by -0.7 units. Whereas sales tax and royalties

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17

BONDARENKO, Olha, Viktoriia KOZLOVA, and Anna KOZORIZ. "Accounting and reporting of accrual and payment of corporate income tax." Economics. Finances. Law 10, no. - (2023): 58–60. http://dx.doi.org/10.37634/efp.2023.10.12.

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This paper examines the accounting and reporting of the assessment and payment of corporate income tax. One of the most important issues of the economic development of enterprises is obtaining the maximum profit with the reflection of the minimum costs in their accounting reporting period. For every enterprise, the most important stage of its activity is the calculation of income tax. The most important socio-economic issue now is to improve the calculation of income tax for the further development of enterprises, as their future depends on it. The tax development implemented in recent years f

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18

Liu, Yu, Linghui Kong, and Yanhua Zhang. "Impact of the Reduction of VAT Rate on Southeast Coastal Real Estate Enterprises." Discrete Dynamics in Nature and Society 2021 (November 30, 2021): 1–11. http://dx.doi.org/10.1155/2021/5652128.

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This paper takes the southeast coastal real estate listed enterprises that have been at the forefront of China’s reform for many years as the research object. Through theoretical analysis and descriptive statistical analysis, it studies the impact of the reduction of VAT (value-added tax) rate in 2019 on the southeast coastal listed real estate enterprises from the perspectives of sales revenue, costs, tax burden, profit, and cash flow. The overall operating tax rate has shown a volatile downward trend; the average operating income level has shown a volatile upward trend; the purchase cost has

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19

Rathke, Alex A. T. "Profit shifting in Brazil and the impact of tax havens." Revista Contabilidade & Finanças 32, no. 85 (2021): 95–108. http://dx.doi.org/10.1590/1808-057x201910040.

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ABSTRACT We investigate tax-induced profit shifting in Brazil and the impact of tax havens on the shifting behavior of firms. Profit shifting research in Brazil is virtually non-existent, although the shifting incentives in Brazil are prominent. Our research fills this gap with evidences in the novel Brazilian context. Profit shifting is a tax-minimization strategy where multinational enterprises perform intra-firm transactions to allocate taxable profits to low-tax locations. Brazil combines a remarking set of profit shifting incentives, especially a high corporate tax rate, extremely complex

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20

PODOLIANCHUK, Olena. "FEATURES OF ACCOUNTING AND TAXATION OF PROFITS OF ENTERPRISES." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 1(59) (April 28, 2022): 136–54. http://dx.doi.org/10.37128/2411-4413-2022-1-10.

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The article examines the normative definition of the concept of «profit» and clarifies its various interpretations. A critical assessment of the essence of the characterized definition in scientific publications is made and the inconsistency of the terminological apparatus is determined. Different approaches to the interpretation of profit is explained by the fact that this category is defined from different points of view: from an economic, financial and accounting point of view. The functions of profit and its current role in financial support of business entities are revealed. Incounting th

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21

Ю. С. Шорохова. "Legal regulation of object enterprises." Problems of legality, no. 123 (October 2, 2013): 306–13. http://dx.doi.org/10.21564/2414-990x.123.52552.

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The analysis of changes and additions in the Tax code of Ukraine has been carried out, others normative and legislative acts the problem of the object of the profit tax of the enterprises taxation has been considered. The points of view of many scientists working in this field of law have been analyzed.

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22

Vu, Thi The, and Thi Thu Thuy Tran. "Evaluation of Profits of Securities Firms Listed on the Vietnam's Stock Market." International Journal of Management and Economics Invention 07, no. 12 (2021): 2362–67. https://doi.org/10.47191/ijmei/v7i12.01.

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Abstract: The paper investigates gross profit, net profit and profit after tax of securities firms listed on the Vietnam’s stock market. The paper employs a set of aggregate data from 22 securities firms listed on the Vietnam’s stock market, and comments from experts in this research field. The authors used descriptive statistics, comparison with the support of Stata13 software to evaluate and measure gross profit (GP), net profit (NP) and profit after tax (PAT) of securities firms listed on the Vietnam’s stock market. The results show that there is a difference in the gross

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23

YURCHENKO, O., and О. SVYRYDA. "The Role of Pricing in Taxation of Business Enterprises." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 3 (November 1, 2019): 40–53. http://dx.doi.org/10.31767/nasoa.3.2019.04.

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The problem of pricing is elaborated with respect to setting the tax base for calculating tax obligations (taxes and duties) assessed and paid by business enterprises by the general tax system. The role of the regular market price when calculating the tax base for national taxes (profit tax, value added tax, excise tax and tax on incomes of physical persons) is highlighted. It is shown that valuation of assets (property rights) is the process of estimating their cost on the date of valuation by the established procedure. The valuation can be performed by entities charged with valuation (

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Dona, Eka Meiliya, Agnes Widya Putri, Anis Feblin, and Gitta Destalya Andrian Nova. "PENGARUH PAJAK DAERAH, LABA BUMD TERHADAP PAD KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN." Jurnal Bisnis Darmajaya 8, no. 2 (2022): 128–39. http://dx.doi.org/10.30873/jbd.v8i2.3302.

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This study aims to determine the Influence of Regional Taxes, Profits of Regional Owned Enterprises (BUMD) on Regency/City Original Revenues in South Sumatra Province for the 2016-2020 period, either partially or simultaneously. This type of research used quantitative research. The data used in this study was secondary data sourced from www.djpk.kemekeu.go.id. The population in this study were 17 districts/cities in the province of South Sumatra. The analytical tool used in this research was multiple linear regression. The results of this study indicated that partially, the local tax variable

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Malyshev, M. K. "Assessing Finance Interaction of Chemical Industry Corporations with State." Vestnik of the Plekhanov Russian University of Economics, no. 6 (December 22, 2021): 112–25. http://dx.doi.org/10.21686/2413-2829-2021-6-112-125.

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The article assessed interaction of state and chemical industry corporations by criteria of budget making, tax burden and managerial impact. The appraisal was made on the basis of methodological tools worked out by the author. Within the period from 2012 to 2020 earnings of corporations of chemical industry producing mineral fertilizers grew and exceeded tax revenues of regions of their location, which caused an increase in companies’ taxation potential. However, analysis of tax payments to the budget system by profit tax, property tax, income tax and VAT did not confirm the growth in this pot

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Ling, Zhu. "Evaluating the Tax Management Practices of Selected Construction Enterprises in Yubei District, Chongqing, China." JPAIR Multidisciplinary Research 59, no. 1 (2025): 41–67. https://doi.org/10.7719/jpair.v59i1.920.

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This study evaluates the tax management practices of selected construction enterprises in the Yubei District, Chongqing, China. Through a quantitative-descriptive research method, this study obtained 385 responses from five construction companies in the district, revealing significant trends in the construction sector. The demographic data indicates that a majority of employees work for relatively young firms, with 60.3% employed at companies operating for 10 years or less. Additionally, a significant portion of the workforce is associated with firms reporting lower net profits, as 62.6% earn

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Zotikov, Nikolay Z. "Depreciation Policy of Enterprises in Optimization of Profit Taxation." Bulletin of Chelyabinsk State University 482, no. 12 (2024): 142–51. http://dx.doi.org/10.47475/1994-2796-2023-482-12-142-151.

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In conditions of insufficient own funds, the absence of external sources of investment financing, and a significant proportion of unprofitable enterprises, the role and importance of depreciation charges as the most sustainable source of financial resources of the organization increases. The importance of profit increases not only for enterprises, but also for regional budgets, since income tax is one of the important sources of their income. The article examines depreciation policy as an integral part of business financial planning and management. The study showed that in the regions a small

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Chernyavskiy, Sergei V., Mikhail V. Palt, Vladimir S. Chernyavskiy, and Irina A. Astakhova. "Accounting for natural mining conditions as the basis for evaluating the effectiveness of the enterprise." Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika, no. 57 (2022): 36–44. http://dx.doi.org/10.17223/19988648/57/3.

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The tax mechanism in the extractive industries should provide all enterprises with relatively equal terms of business, the differentiation of which is largely due to the influence of natural mineral mining conditions, to the number of the production conditions of mining mining factors of the Reno formation and the quality of minerals. However, the tools of the tax mechanism used, including the differentiation of tax rates for mining, are not able to ensure the necessary equality in mining enterprises’ profitability after taxation. Some economists offer a certain averaging of payments for depos

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Stevens, Stan A. "Tax Aid to Public and Social Enterprises: A Collision between Competition and Public Policy." EC Tax Review 23, Issue 3 (2014): 149–70. http://dx.doi.org/10.54648/ecta2014015.

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In a number of Member States including the Netherlands the European Commission has investigated and challenged the tax regime of public enterprises. In the view of the European Commission the regime qualifies as existing State aid. In this article the author discusses which room Member States have to grant tax benefits to public enterprises and non-profit organizations. In particular the distinction between economic and non-economic activities is discussed and the conditions of State aid. The author argues that it is clear from the Graphos case that the tax regime of public undertakings and no

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Ahrorov, Zarif. "THE IMPACT OF OPTIMAL PROFIT TAXATION ON INVESTMENT ATTRACTION." European Journal of Artificial Intelligence and Digital Economy 1, no. 8 (2024): 1–7. https://doi.org/10.61796/jaide.v1i8.800.

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In the current economic conditions, most countries of the world are moving along an innovative path of development and use various financial and non-financial instruments for this. One of these financial instruments is the income tax, which in turn is the object of combining the interests of the state, enterprises and the population. Therefore, this study is aimed precisely at the analysis of the formation of a unified income tax system that contributes to the inflow of investments into the innovative development of both the state and an individual enterprise. To date, a large number of financ

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Mashentseva, Galina, Diana Stepanova, Ivan Silchenkov, Zinaida Kostina, Ekaterina Baldina, and Svetlana Anatolievna Beskorovaynaya. "AN ORGANIZATIONAL AND ECONOMIC MECHANISM TO RAISE THE EFFICIENCY OF TAX PLANNING AT ENTERPRISES." Revista Gestão & Tecnologia 24, no. 2 (2024): 270–82. https://doi.org/10.20397/2177-6652/2024.v24i2.2767.

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Objective: The article aims to develop an organizational and economic mechanism to improve the efficiency of tax planning in enterprises. The focus is on optimizing tax payments, reducing tax burdens, and enhancing the overall tax management system within companies. Methods: The study employs a combination of abstract logic, theoretical generalization, and expert surveys to analyze tax planning at enterprises. Data were gathered from an expert pool with extensive experience in financial activities. The researchers used a systematization of tax planning methods and approaches, applying both gen

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Rong, Xiaoya, and Haoran Wang. "Analysis on tax management and risk control of enterprise management decision." Highlights in Business, Economics and Management 33 (May 9, 2024): 189–93. http://dx.doi.org/10.54097/kbm4de29.

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In today's complex and changeable business environment, enterprises are faced with many business decision-making problems. As an important part of enterprise management, tax plays a key role in enterprise management decision-making. Tax management involves tax planning, tax compliance and tax risk management of enterprises, which directly affects the operating results and profits of enterprises. At the same time, risk control is a factor that can not be ignored in business decision-making, and enterprises must make a balance between risk and return. Therefore, it is of great significance to st

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Ababio, Abraham Gyamfi, and Arthur Gnonsio Mangueye. "State legitimacy and tax compliance among small and medium scale enterprises: a case study of Dodowa district, Ghana." Journal of Financial Crime 28, no. 3 (2021): 858–69. http://dx.doi.org/10.1108/jfc-09-2020-0195.

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Purpose Improving tax compliance would drive the needed development in Ghana. Small and medium scale enterprises (SME) constitute a sizable proportion of the Ghanaian economy but its contribution to tax revenue is below expectation. This study aims to determine whether SME's perception of state legitimacy affects tax compliance. Design/methodology/approach A structured questionnaire was administered to 200 SMEs randomly drawn from Dodowa in the Shai-Osudoku District of Greater Accra Region. Descriptive statistics and the Probit model with sample selection were used to analyse the data. Finding

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Dong, Guoshu, Lihong Wei, Jiaping Xie, Weisi Zhang, and Zhefu Zhang. "Two-echelon supply chain operational strategy under portfolio financing and tax shield." Industrial Management & Data Systems 120, no. 4 (2019): 633–56. http://dx.doi.org/10.1108/imds-07-2019-0395.

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Purpose The development of small- and medium-sized enterprises (SMEs) is vital to the economy, as such the financing of SMEs has become the focus of government and enterprises. The purpose of this paper is to find the operational and financial strategies of the supplier and retailer in supply chain. Design/methodology/approach In a Stackelberg game, supplier moves first setting wholesale price, while the retailer follows, setting the ordering quantity. Enterprises maximize their profits by optimization. When measuring profit targets, the capital constraints and income taxes of two companies ar

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Калінеску, Тетяна Василівна, та Анна Ігорівна Бортнікова. "ВПЛИВ ПОЛІТИКИ ОПОДАТКУВАННЯ ПРИБУТКУ ПІДПРИЄМСТВ АЕРОКОСМІЧНОЇ ГАЛУЗІ НА ЕКОНОМІЧНУ БЕЗПЕКУ". TIME DESCRIPTION OF ECONOMIC REFORMS, № 1 (24 березня 2025): 61–68. https://doi.org/10.32620/cher.2025.1.07.

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Taxation of aerospace enterprises is a complex issue, because it should ensure like the state budget and stimulating the development of this high-tech industry. Therefore, the issues of forming an optimal tax policy become urgent and are aimed at maximizing net profit according to clearly defined parameters of the operating environment and to strengthen the economic security of aerospace enterprises. The purpose of the research is to determine the impact of the tax policy on income taxation on economic security and to develop recommendations for optimizing the level of the tax burden on enterp

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Shao, Chun. "A study on credit strategy for small and medium-sized enterprises based on hierarchical analysis." Highlights in Business, Economics and Management 4 (December 12, 2022): 455–60. http://dx.doi.org/10.54097/hbem.v4i.3545.

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Micro, small and medium-sized enterprises (MSMEs) are enterprises with relatively small staff size and operation scale, which are important subjects for enhancing employment and scientific and technological innovation in China, as well as an important part of China's real economy, and play an irreplaceable role in promoting economic growth and social prosperity. This paper mainly provides research solutions to solve the credit decision problems of banks for MSMEs through quantitative analysis of credit risks of MSMEs, combined with the realistic basis for banks to pursue profit maximization an

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Ganbarov, A. O. "Industry characteristics of property tax calculation in oil and gas sphere and impact on enterprise competitiveness (in the order of discussion)." Azerbaijan Oil Industry, no. 08 (August 15, 2023): 52–58. http://dx.doi.org/10.37474/0365-8554/2023-8-52-58.

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As it is known, according to the tax legislation, the property tax is calculated from the average annual residual value of fixed assets of the enterprises. However, since in enterprises, particularly in the oil and gas industry, in addition to commercial activity, non-commercial activity is also the property of the enterprise in related areas, the property tax calculated for those properties plays a role in the financial and economic activity of the enterprise as well. At the same time, the calculation of property tax on depreciable and non-depreciable assets (property) (if those assets are cl

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Greil, Stefan. "The Dealing at Arms Length Fallacy: A Way Forward to a Formula-Based Transactional Profit Split?" Intertax 45, Issue 10 (2017): 624–30. http://dx.doi.org/10.54648/taxi2017053.

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The dealing at arm’s length principle (ALP) should ensure the allocation of profits to be aligned with the economic activity that produced the profits. On the one hand, it is, however, a fallacy to compare the conditions in a controlled transaction with the conditions that would have been agreed upon between independent enterprises. On the other hand, there is no economic consistent theory within the ALP to align value creation properly and unambiguous to companies of a multinational group. Instead, the ALP creates possibilities for international tax planning, risks of double taxation, a poten

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Mwangangi, Richard Isaac. "Mitigating Taxation Effects on Small Business Enterprises Performance in Kenya." European Journal of Business and Management Research 8, no. 3 (2023): 293–97. http://dx.doi.org/10.24018/ejbmr.2023.8.3.1952.

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For small business enterprise performance to improve, the government needs to reduce taxation or even give tax relief or zero-rate the tax due. In Kenya, national government has taxes levied on all goods manufactured or produced locally and those imported. Kenya Revenue Authority assisted by other government agencies ensure nothing is left untaxed. The local governments are also trying to get their share of tax revenue by ensuring no small business enterprise operates without paying their respective licenses and rates. Cartels are not left behind in their fight for survival by raising their su

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Busuioceanu, Steliana. "ACCOUNTING AND FISCAL IMPLICATIONS RELATED TO THE TRANSITION FROM PROFIT TAX TO MICRO-ENTERPRISE INCOME TAX." SERIES V - ECONOMIC SCIENCES 14(63), no. 1 (2021): 95–100. http://dx.doi.org/10.31926/but.es.2021.14.63.1.9.

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In the years preceding the coronavirus pandemic, the Romanian economy experienced a constant economic growth, which determined a significant increase of the companies' profitability. Still, the budget revenues from the taxation of the profits obtained by the company did not perform as expected. This was also due to the fact that there were extensive legal changes referring to the way of taxing the company's profits. In this context, we intend to analyze the situation of a trading company whose business field is construction works of residential and non-residential buildings. The company operat

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Ahrorov, Zarif. "IMPROVEMENT OF LEGAL ASPECTS OF REGULATION INCOME TAX." Iqtisodiy taraqqiyot va tahlil 2, no. 4 (2024): 36–41. http://dx.doi.org/10.60078/2992-877x-2024-vol2-iss4-pp36-41.

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The article highlights the importance of taxation of enterprise profits, features of the formation of the tax base, the relationship between regulating the profit tax base in modern conditions, and directions for improving the legal regulation of income tax relations. It is also based on the need to assess the structure of legal documents regulating the profit of an enterprise, the nature of the income tax, not only from the point of view of periods, but also from a legal point of view.

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ХОМЕНКО, Людмила. "IMPROVEMENT OF TAXATION TO STRENGTHEN THE FINANCIAL STABILITY OF ENTERPRISES." Herald of Khmelnytskyi National University. Economic sciences 328, no. 2 (2024): 269–75. http://dx.doi.org/10.31891/2307-5740-2024-328-54.

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One of the leading tax incentives that the state can provide to industrial enterprises in difficult times to improve their business efficiency is a full or partial waiver of profit taxation, namely a portion of tax revenues to the budget. At the same time, the provision of even targeted tax incentives sets a precedent for their effective use. The process of reproduction to stabilize the equilibrium of the current stage requires a transition to a new level of economic relations, including the use of the tax regulation mechanism. Approaches to the use of the tax regulation mechanism are outlined

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Șancariuc, Delia-Raluca, and Dragoș Cosmin Lucian Preda. "Taxes and Entrepreneurship in Former Communist Countries." Proceedings of the International Conference on Business Excellence 18, no. 1 (2024): 176–84. http://dx.doi.org/10.2478/picbe-2024-0015.

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Abstract This paper analyzes the influence of the fiscal framework on entrepreneurship, seeking to quantify the magnitude of this influence. It starts by reviewing the main findings of the literature, showing that, while there is consensus that both tax levels and the bureaucracy that surrounds tax payments have a negative effect on entrepreneurship, there is no unanimity regarding which of the two have a stronger effect. It then continues with an empirical approach, which resides in estimating an OLS regression of two measures of entrepreneurship activity (the number of enterprises that are n

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Huang, Chung-Jian, Chau-Jung Kao, So-De Shyu, and Chao-Hung Yu. "Transfer Pricing of Taiwan's Listing/OTC Enterprises Between Mainland China and Taiwan: Quantile Regression Analysis." Review of Pacific Basin Financial Markets and Policies 14, no. 01 (2011): 129–51. http://dx.doi.org/10.1142/s0219091511002160.

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The main purpose of this paper is to explore the issue of enterprise's transfer pricing which has been noticed by tax administrations of many nations in recent years. The academia has also striven to develop models for interpreting transfer pricing and assessing transfer pricing profit of enterprises. A precise model is applied in this study to interpret enterprise's transfer pricing in practice. Furthermore, this model is also used to assess the transfer pricing profit of listing/OTC electronics companies in Taiwan and study the factors affecting transfer pricing profit. The empirical results

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Kundelis, Egidijus, Renata Legenzova, and Julijonas Kartanas. "Assessing Profit Shifting in Lithuanian Firms." SHS Web of Conferences 92 (2021): 02037. http://dx.doi.org/10.1051/shsconf/20219202037.

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Research background: Multinational enterprises (MNEs) employ tax avoidance by ability to use differences in tax systems of various countries to successfully incur effective tax rate that is lower than the statutory one. Literature analysis revealed that previous research rarely concentrated on profit shifting practices in small economies. It mostly covered large countries (USA, Germany) or regions (e.g. Europe). Research on Lithuania, as a small open economy characterized by lower corporate income tax rates, is a relevant case for the analysis. Purpose of the article: The purpose of the articl

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Jescheck, Christoph. "The Substantive Scope of Tax Treaties in a Post-BEPS World: Article 2 OECD MC (Taxes Covered) and the Rise of New Taxes." Intertax 45, Issue 5 (2017): 382–90. http://dx.doi.org/10.54648/taxi2017030.

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Several countries have recently either introduced or announced plans for new taxes addressing base erosion and profit shifting by multinational enterprises. These taxes include the Indian Equalization Levy, the UK Diverted Profits Tax, the announced Australian Diverted Profits Tax, the Netherlands Excessive Severance Tax as well as the Belgian Fairness Tax. Moreover, US Republicans plan to substitute the corporation tax with a (destination based) cash flow tax. It remains uncertain whether these hybrid taxes are covered by tax treaties. The uncertainty relates both to the definition of an inco

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Bahrs, Enno. "Proposal for a more efficient subsidy system for organic farming: Potential use of the tax system within the European Union." Renewable Agriculture and Food Systems 20, no. 3 (2005): 148–54. http://dx.doi.org/10.1079/raf200484.

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AbstractAgricultural enterprises that are run on ecological principles receive, in some countries, higher levels of financial support from the European Union (EU) than other agricultural businesses. The aim is to provide an incentive for businesses to adopt organic farming systems, a change desired by both politicians and society. However, with a fixed system of support payments based on land area, increasing the proportion of farms being run organically leads directly to higher costs of subsidies for the EU and the individual countries. This becomes especially true if enterprises with large l

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Basak, Sayan. "Equalization Levy: A New Perspective of E-Commerce Taxation." Intertax 44, Issue 11 (2016): 845–52. http://dx.doi.org/10.54648/taxi2016078.

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E-commerce has grown tremendously in the last few decades facilitating cross-border trade and commerce with a click of a mouse. This has given leverage to the multi-national enterprises to exponentially increase its revenue by shifting profits across jurisdictions. The disparity in tax treatment among the foreign players and their domestic counterparts has increased to a new high. The developing countries like India are losing their revenue which is eventually hindering the growth of digital industries in these countries. The old legal structures concerning international taxation are failing t

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Ørberg, Mark, and Louise Blichfeldt Fjord. "Enterprise Foundations as ‘Non-profit Organizations’ Under the EU Pillar Two Directive." Intertax 51, Issue 6/7 (2023): 472–86. http://dx.doi.org/10.54648/taxi2023048.

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The authors explore the highly debated 15% minimum corporate tax rate better known as Pillar Two. More specifically, the focus is on ‘public good enterprise foundations’ and the potential applicability of the ‘non-profit organization’ definition in the EU Pillar Two Directive (2022/ 2523) from December 2022. A public good enterprise foundation typically controls one or more operating enterprises but can only distribute income to the public good purposes stipulated in the foundation charter. This ‘distribution restraint’ is supplemented by a ‘disbursement duty’ as the governing board must make

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Tang, Zhongming, Xingxing Liu, Ying Wang, and Da Ma. "Integrated Inventory-Transportation Scheduling with Sustainability-Dependent Demand under Carbon Emission Policies." Discrete Dynamics in Nature and Society 2020 (September 26, 2020): 1–15. http://dx.doi.org/10.1155/2020/2510413.

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Carbon policies and consumer environmental consciousness are effective motivators that drive enterprises to adopt sustainability technology. To provide enterprises insights into sustainable investment and inventory-transportation decision-making and governments insights into policy-making, this study investigates integrated inventory-transportation scheduling considering consumer environmental consciousness and sustainability technology under carbon cap, tax, and cap-and-trade policies. We first examined sustainability that extends the economic order quantity (EOQ) models, simultaneously takin

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