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Relevant bibliographies by topics / Taxation of enterprises

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Academic literature on the topic 'Taxation of enterprises'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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Journal articles on the topic "Taxation of enterprises"

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G.R., Nigmatullina, Lubova T.N., Gilmanov T.D., and Galeev A.F. "ANALYSIS OF TAXATION OF SMALL BUSINESSES UNDER THE SIMPLIFIED TAXATION SYSTEM." Russian Electronic Scientific Journal 53, no. 3 (2024): 219–32. https://doi.org/10.31563/2308-9644-2024-53-3-219-232.

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This study examines the indicators of economic activity of small enterprises in the Russian Federation. There is a strategy for the development of small and medium-sized enterprises until 2030, which includes the main socio-economic indicators. Financial resources of enterprises play a limited role in the national economy and are described as economic relations between enterprises, carried out in monetary form and serving to meet the financial needs of economic entities. The success and development of small business significantly depend on the ability to finance and attract the necessary capit

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Yarmolitska, Olha. "INFLUENCE OF ACCOUNTING AND TAXATION PECULIARITIES ON THE MANAGEMENT OF RESTAURANT BUSINESS ESTABLISHMENTS (ENTERPRISES)." Collection of scientific research papers State University of Infrastructure and Technologies Section “Economics and Management”, no. 54 (December 15, 2023): 87–95. http://dx.doi.org/10.32703/2664-2964-2023-54-87-95.

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The article studies the peculiarities of accounting and taxation of restaurant business establishments (enterprises) and draws attention to their impact on business management. The nuances considered of choosing KVEDs when registering establishments (enterprises) and choosing a taxation system, as this will affect the payment of taxes and the form of accounting. The article identifies the limitations and advantages of the simplified taxation system for restaurant establishments (enterprises). The peculiarities are considered of taxation of individual entrepreneurs under the simplified and gene

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Palil, Mohd Rizal, Ida Suriya Ismail, Nor Hazila Mohd Zain, and Allif Anwar Abu Bakar. "Social Enterprise and Taxation Policy: A Systematic Literature Review." BESTUUR 9, no. 2 (2021): 135. http://dx.doi.org/10.20961/bestuur.v9i2.55569.

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<div><table cellspacing="0" cellpadding="0" align="left"><tbody><tr><td align="left" valign="top"><p class="AbstractText">Malaysia is likely to introduce new laws on social enterprises of taxation. However, the important questions are whether the said laws are adequate. This study explores previous research on social enterprises and taxation to gain a further understanding through a systematic literature review on social enterprises and taxation from the Malaysian perspective. This is normative legal research. The data was gathered through library research w

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Didoborshch, V. A. "ON CONDUCTING ECONOMIC STUDIES RELATED TO TAXING AGRICULTURAL ENTERPRISES." Theory and Practice of Forensic Science and Criminalistics 15 (November 30, 2016): 326–31. http://dx.doi.org/10.32353/khrife.2015.40.

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Constant changes in the legislation make it difficult to conduct studies related to the application of a special taxation treatment of agricultural enterprises. The adoption of the Tax Code of Ukraine and the subsequent amendments has entailed a series of changes related to the principles of tax calculation and tax reporting directly affecting agricultural enterprises' operations. There has also been an increase in the number of economic examinations related to studying the special taxation treatment of agricultural enterprises, but the object of taxation is still the land plot, the enterprise

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Reid, Graham. "Taxation of mineral enterprises." Resources Policy 21, no. 1 (1995): 78–79. http://dx.doi.org/10.1016/0301-4207(95)90035-7.

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Garasym, P., N. Klym, and R. Khomyak. "Features of Taxation of Forestry Enterprises." Economics, Entrepreneurship, Management 5, no. 1 (2018): 55–62. http://dx.doi.org/10.23939/eem2018.01.055.

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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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Zhang, Xiaoyang. "Eliminating Privileges Enjoyed by Foreign Investors in China: Rationality and Ramifications Under a Unified Tax Code." Deakin Law Review 12, no. 2 (2007): 79. http://dx.doi.org/10.21153/dlr2007vol12no2art221.

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<p>The enterprise income tax law in China has for a long time been characterized by the co-existence of two tax codes applied to foreign investment enterprises and indigenous enterprises respectively. Tax privileges granted to foreign investors give rise to the inequality of tax treatment among enterprises in the country. Under the newly released Enterprise Income Tax Law, a unified tax code is to be applied to all enterprises alike, and tax impetus is no longer reserved for foreign investors. This is a move towards developing a platform on which all enterprises in China can compete equa

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Li, Guizi, and Binhui Guo. "Construction of Enterprise Financial Compliance Management System in the Context of Digital Taxation." International Business & Economics Studies 6, no. 2 (2024): p200. http://dx.doi.org/10.22158/ibes.v6n2p200.

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In the context of digital taxation, constructing an enterprise financial compliance management system is an important means to ensure compliance with tax regulations, optimize tax management, and improve economic efficiency. As a crucial component of modern tax administration, "digital taxation" imposes new requirements on enterprise financial compliance management. This paper aims to explore how to construct an effective enterprise financial compliance management system under the backdrop of "digital taxation" to enhance the quality of accounting information and financial compliance, thereby

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Venter, J. M. P., and B. de Clercq. "A three‐sector comparative study of the impact of taxation on small and medium enterprises." Meditari Accountancy Research 15, no. 1 (2007): 115–35. http://dx.doi.org/10.1108/10222529200700007.

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In his 2006 State of the Nation Address, President Thabo Mbeki indicated that the regulatory environment for small businesses would be improved, as this sector plays an important role in the national strategy for accelerated and shared growth. The aim of this study is to determine whether the size of an enterprise and the sector in which the enterprise operates has an impact on how the enterprise’s tax responsibilities are administered and managed. A survey was conducted amongst small and medium enterprises in the manufacturing, retail and business services sectors in Gauteng. The study focuse

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Dissertations / Theses on the topic "Taxation of enterprises"

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Dischinger, Matthias. "Multinational Enterprises and Corporate Taxation." Diss., lmu, 2010. http://nbn-resolving.de/urn:nbn:de:bvb:19-111476.

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Wamser, Georg. "Essays on Behavioral Responses of Multinational Enterprises to International Taxation." Diss., lmu, 2009. http://nbn-resolving.de/urn:nbn:de:bvb:19-96976.

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Hoffman, Michael Douglas. "International taxation and the income shifting behaviour of multinational enterprises." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2001. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp04/NQ60298.pdf.

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Célestin, Lindsay C. "The formulary approach to the taxation of transnational corporations a realistic alternative? /." Connect to full text, 2000. http://hdl.handle.net/2123/846.

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Thesis (Ph. D.)--University of Sydney, 2002.<br>Title from title screen (viewed Apr. 23, 2008). Submitted in fulfilment of the requirements for the degree of Doctor of Philosophy to the Faculty of Law. Degree awarded 2002; thesis submitted 2000. Includes bibliography. Also available in print form.

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Mardan, Mohammed. "Essays on the taxation of multinational enterprises under profits and losses." Diss., Ludwig-Maximilians-Universität München, 2014. http://nbn-resolving.de/urn:nbn:de:bvb:19-176307.

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Holmgren, Lina. "Forest ownership and taxation in a Swedish boreal municipality context /." Umeå : Department of Forest Resource Management and Geomatics, Swedish University of Agricultural Sciences, 2006. http://epsilon.slu.se/200649.pdf.

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Foster, Sheila Dale. "An empirical investigation of the ability of multinational enterprises to affect their United States income tax liability." Diss., Virginia Tech, 1994. http://hdl.handle.net/10919/37900.

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Transfer prices are the prices charged by one party for goods and/or services transferred to a related party. While transfer prices are essential to the goal of profit maximization within the enterprise, difficulties arise over how to establish the "correct" transfer price. For the global enterprise this problem is more acute because different segments of the enterprise operate under different political jurisdictions and are subject to taxation by different political entities. Concerns have been raised by Congress and the Internal Revenue Service regarding whether multinationals, especially fo

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Shi, Ruoxi. "The effects of the BEPS Action Plans on the tax avoidance behaviors of multinational corporations in China." HKBU Institutional Repository, 2018. https://repository.hkbu.edu.hk/etd_oa/598.

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Multinational corporations (MNCs) around the globe commonly use cross-border related-party transactions (CRPTs) to shift profits from high tax jurisdictions to low ones to avoid paying taxes. The Organization for Economic Co-operation and Development and G20 countries launched the Base Erosion and Profit Shifting (BEPS) Action Plans in 2013 to constrain tax avoidance behaviors of MNCs, particularly the widespread use of CRPTs. This study examines how the localization of the BEPS Action Plans affects the tax avoidance behavior of MNCs in China. Using all the listed non-financial MNCs on the Sto

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Dischinger, Matthias. "Multinational enterprises and corporate taxation : an empirical assessment of the location of assets, profits and debt." kostenfrei, 2009. http://d-nb.info/1000475913/34.

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Mardan, Mohammed [Verfasser], and Andreas [Akademischer Betreuer] Haufler. "Essays on the taxation of multinational enterprises under profits and losses / Mohammed Mardan. Betreuer: Andreas Haufler." München : Universitätsbibliothek der Ludwig-Maximilians-Universität, 2014. http://d-nb.info/1068767103/34.

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Books on the topic "Taxation of enterprises"

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Cumming, Peter A. The taxation of business enterprises. Osgoode Hall Law School, York University, 1990.

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James, Otto, ed. The taxation of mineral enterprises. Graham & Trotman/M. Nijhoff, 1995.

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Phelan, Marilyn E. Nonprofit enterprises: Law and taxation. West Group, 1985.

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Jenkins, Glenn P. Taxation and state-owned enterprises. Harvard Institute for International Development, 1986.

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Stein, NeilD. Business taxation. Heinemann Professional, 1989.

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Stein, Neil D. Business taxation. 6th ed. CIMA, 1999.

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Stein, Neil D. Business taxation. 6th ed. CIMA, 1999.

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Stein, Neil D. Business taxation. 2nd ed. Heinemann Professional, 1989.

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1937-, Spratley Derek, ed. Principles of business taxation. Clarendon Press, 1988.

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Yong, Cao. Taxation and industrial financing of China's enterprises. Research School of Pacific Studies, ANU, 1993.

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Book chapters on the topic "Taxation of enterprises"

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Adams, J. D. R., and John Whalley. "The International Taxation of Multinational Enterprises." In Rugman Reviews. Macmillan Education UK, 2009. http://dx.doi.org/10.1007/978-1-137-28787-8_84.

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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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Wendt, Carsten. "Guidelines for Income Taxation of Multinational Enterprises." In A Common Tax Base for Multinational Enterprises in the European Union. Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-8193-6_3.

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Alexandrova, Nadezhda V., Vladimir G. Blinov, Nikolai V. Ivanov, Alexey V. Karpov, and Igor Z. Fedorov. "Improving Taxation of Small and Medium Enterprises in Russia." In Advances in Science, Technology & Innovation. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-04289-8_96.

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Buckley, Peter J. "Forms of Enterpreneurial Cooperation between Chinese and Foreign Enterprises: Taxation Implications." In Foreign Direct Investment and Multinational Enterprises. Palgrave Macmillan UK, 1995. http://dx.doi.org/10.1057/9780230378513_10.

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Wendt, Carsten. "Company Taxation in the European Union – a Stocktaking." In A Common Tax Base for Multinational Enterprises in the European Union. Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-8193-6_4.

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Barhatov, Victor, Ekaterina Nikolaeva, and Irina Belova. "Taxation and Transaction Costs as Factors of Business Success in Medium-Sized Enterprises in Russia." In Eurasian Studies in Business and Economics. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-27570-3_12.

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Khairunnisa, Hera, Ayatulloh Michael Musyaffi, Rochma Sudiati, Windy Permata Suyono, and Surya Anugrah. "Examining Strategies and Technological Aspects of Taxation Among Micro, Small, and Medium Enterprises in Indonesia." In Smart Innovation, Systems and Technologies. Springer Nature Singapore, 2025. https://doi.org/10.1007/978-981-96-1210-9_18.

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Izawa, Ryo. "Corporate structural change for tax avoidance: British multinational enterprises and international double taxation between the First and Second World Wars." In International Business, Multi-Nationals, and the Nationality of the Company. Routledge, 2023. http://dx.doi.org/10.4324/9781003459187-5.

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Martin, Fiona. "The growing concept of social enterprise in Australia." In The Routledge Handbook of Taxation and Philanthropy. Routledge, 2021. http://dx.doi.org/10.4324/9781003139201-33.

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Conference papers on the topic "Taxation of enterprises"

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Hajduchova, Iveta. "THE EFFECT OF TAXATION ON AVAILABLE RESOURCES OF FOREST ENTERPRISES." In 15th International Multidisciplinary Scientific GeoConference SGEM2015. Stef92 Technology, 2015. http://dx.doi.org/10.5593/sgem2015/b53/s21.084.

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Соколова, Альбина, Al'bina Sokolova, Сергей Соколов, Sergey Sokolov, Мария Бовдурец, and Marie Boudoures. "FORMS TAX RISK MANAGEMENT." In Topical issues of ensuring economic security in the Russian Federation in the digital economy. AUS PUBLISHERS, 2018. http://dx.doi.org/10.26526/2308.

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The article presents the classification of tax risks existing in enterprises and ways to solve them. The main classification criteria of tax risks Consequences are revealed. The basic methods of tax risk management in the financial activity of the enterprise are defined. The character of influence of purposeful reduction of probability of emergence of risks and minimization of the negative consequences connected with process of the taxation and efficiency of the organization of risk management is defined.

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Vieru, Roman, and Liliana Lazari. "Determination and accounting of the income tax of subject entities of the small and medium-sized enterprises sector." In International Scientific Conference on Accounting ISCA 2023. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/isca2023.09.

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The administration of taxes and fees was one of the main concerns of the state which during the evolution of this system introduced and revised different techniques and methods to achieve its economic and social needs. In this research, the method of taxation of taxpayers from a sector well defined by the legislator, the subject entities of the small and medium enterprises sector, which over time has undergone a certain metamorphosis with regard to some adjustments and additions, is examined. The diversification of the taxation system, its adaptation to the real needs of small entrepreneurs wh

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Mbama, Pierre Claude, and Jean Roger Mfelam. "The taxation of the informal sector in the Cameroonian context: What is at stake in the formalization and transparency of informal SMEs?" In Corporate governance: Scholarly research and practice. Virtus Interpress, 2024. https://doi.org/10.22495/cgsrapp16.

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This study examines the impact of informal sector taxation on the formalization and transparency of informal small and medium-sized enterprises (SMEs) in Cameroon. It explores the perceptions of informal SME managers on the effects of this taxation in the Cameroonian context. The results show a mixed effect, with some managers fearing the negative repercussions on the survival of their businesses, while others see it as a means of formalizing and increasing transparency. The study highlights the need for public authorities to communicate more effectively on the benefits of taxation and to take

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Chubykina, A. O. "Peculiarities of tax management at enterprises in Ukraine." In Accounting, taxation, analysis and audit: current state, problems and prospects for development. Chernihiv Polytechnic National University, 2020. http://dx.doi.org/10.25140/978-617-7571-98-7-2020-96-97.

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Mitioglo, Anastasia. "Features of accounting for IT park residents and current accounting issues." In International student scientific conference "Challenges of accounting for young researchers", 8th Edition. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/issc2024.103.

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The significance of this article is related to the increasing number of residents of the IT park in Moldova, rapidly developing IT technologies, increased demand in the accounting of the IT park, and changes occurring in the accounting and taxation of residents. In the course of the conducted research, such methods as analysis, investigation, systematization, comparison were used. As a result, the peculiarities of taxation and reporting that distinguish residents of the IT park from other enterprises of the Republic of Moldova were identified.

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Kostenko, O. O., and I. I. Afanasieva. "Functions and tasks of organizing internal audit at aviation enterprises." In Accounting, taxation, analysis and audit: current state, problems and prospects for development. Chernihiv Polytechnic National University, 2020. http://dx.doi.org/10.25140/978-617-7571-98-7-2020-63-65.

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Qingping, Chen. "Perfecting Taxation Policy and Service to Support the Development of lGoing Outr Enterprises." In Fifth International Conference on Public Management : International Collaboration for Innovated Public Governance (ICPM 2018). Atlantis Press, 2018. http://dx.doi.org/10.2991/icpm-18.2018.1.

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Zhovtyi, V. H. "Organization of accounting of settlements with the personnel of production and printing industry enterprises." In Accounting, taxation, analysis and audit: current state, problems and prospects for development. Chernihiv Polytechnic National University, 2020. http://dx.doi.org/10.25140/978-617-7571-98-7-2020-41-42.

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Shurpenkova, Ruslana, and Oksana Sarakhman. "Organization of the analysis of the efficiency of tax planning of the sustainable development of the enterprise." In VI International Conference on European Dimensions of Sustainablе Development. National University of Food Technologies, 2024. https://doi.org/10.24263/edsd-2024-6-20.

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The main provisions for improving the existing theoretical foundations and practical measures of the tax planning system at an enterprise are outlined, taking into account the analysis of its effectiveness. Organizational forms of analysing the effectiveness of tax planning at an enterprise may vary and are determined by its size, organizational and legal form, and industry specifics. Successful conduct of this analysis depends on carefully planned work. In addition, the information base of the analysis plays an important role, so before starting the analysis, it is necessary to check its comp

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Reports on the topic "Taxation of enterprises"

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Anyidoho, Nana Akua, Max Gallien, Michael Rogan, and Vanessa van den Boogaard. The Price of Simplicity: Skewed and Regressive Taxation in Accra’s Informal Sector. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.098.

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International and domestic policymakers often hope that informal economies represent an ‘untapped goldmine’ for government coffers. However, growing evidence suggests that these claims are often severely overstated, ignoring the payments that informal sector operators already make, overestimating their ability to contribute more, and failing to account for the often-high costs of collection. This paper examines taxation patterns in the informal sector in Accra, Ghana. Using a novel dataset of 2,700 informal enterprises in the Accra metropolitan area, we present the first account of the tax bur

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Anyidoho, Nana Akua, Max Gallien, Michael Rogan, and Vanessa van den Boogaard. The Price of Simplicity: Skewed and Regressive Taxation in Accra’s Informal Sector. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.044.

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International and domestic policymakers have long assumed that informal economies represent an ‘untapped goldmine’ for government coffers. While recent research has highlighted that many informal businesses do pay a range of formal and informal taxes, there has, to date, been little systematic account of their tax burdens. Using a novel dataset of 2,700 informal enterprises in the Accra metropolitan area, we explore the nature and impact of taxation in the informal sector. We find that the majority of informal sector operators pay a range of taxes and fees, which together amount to a significa

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Asmare, Fissha, Seid Yimam, and Etsehiwot Semreab. Presumptive Taxation and Equity: Evidence from the Ethiopian Informal Sector. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.041.

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Presumptive tax has become a popular way of taxing businesses operating in the informal sector in middle- and low-income countries. The introduction of the presumptive tax system in Ethiopia in 2002 was intended to widen the tax base by bringing more informal sector operators into the tax net. However, the unintended consequences of its introduction were not adequately scrutinised, and it has been a source of criticism and complaints due to its alleged unfairness and lack of clarity in its implementation. A simple imposition of the presumptive tax upon the informal sector, without considering

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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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Asmare, Fisha, Seid Yimam, and Etsehiwot Semreab. Presumptive Taxation and Equity: Evidence from the Ethiopian Informal Sector. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.056.

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Presumptive tax has become a popular way of taxing businesses operating in the informal sector across middle- and low-income countries. However, evidence on the unintended effects of presumptive tax systems is scant and the effects themselves are not yet clearly known. Presumptive taxation in general has been much criticised, and public outcry and complaints have emerged due to its alleged unfairness and a lack of clarity in its implementation. The case of Ethiopia is no different. It is expected that a simple imposition of the presumptive tax system to tax the informal sector without consider

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Recommendations and Best Practices on Taxation of SMEs in Latin America. Inter-American Development Bank, 2009. http://dx.doi.org/10.18235/0008712.

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This presentation explores the economic, institutional and technological contexts in which micro, small and medium enterprises (SMEs) are called upon to operate and the fiscal treatment issues public authorities should take into account. It also focuses on the basic features of the tax systems imposed on their operations. Further on, it explains concrete strategies aimed at facilitating SMEs' compliance with their tax obligations since their very start-up. Special emphasis is placed on simplifying formalities and procedures and, in the major taxation principles arena, on the need to advocate f

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Review and Comparison of Transfer Pricing Regulations in Latin America, the United States and the OECD Guidelines. Inter-American Development Bank, 2001. http://dx.doi.org/10.18235/0008546.

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This report, prepared by Deloitte Touche Tohmatsu transfer pricing specialists with the funding of the IDB, compares the transfer pricing regulations in the OECD guidelines, which constitute the international standard that OECD member countries have agreed should be used in analyzing transfer pricing issues between multinational enterprises and tax administrations, and the situation in Argentina, Brazil, Mexico, the United States, and Venezuela. It concludes that transfer pricing policies are not exclusively about taxation. Transfer pricing regulations should enable tax administrations to obta

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