Relevant bibliographies by topics / The tax on financial result

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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 'The tax on financial result'

Author: Grafiati
Published: 3 June 2025
Last updated: 31 July 2025

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Journal articles on the topic "The tax on financial result"

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Deitch, U. Yu. "ACCOUNTING AND TAX REPORTING OF FINANCIAL RESULTS." Mongolian Journal of Agricultural Sciences 13, no. 2 (2015): 141–45. http://dx.doi.org/10.5564/mjas.v13i2.534.

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This article presents a synthetic and analytical accounting of financial result from the sale of products and the final financial result; reflects the operational and non-operating income and expenses from fines, penalties. And, also in this paper, we consider the differences, similarities and the interaction of tax and accounting.Mongolian Journal of Agricultural Sciences Vol.13(2) 2014: 141-145
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Omojola, Oreoluwa, Opeyemi Adebogun, and Solomon Audu. "Financial inclusion and tax revenue in Nigeria." Research Journal of Business and Economic Management 5, no. 2 (2022): 32–37. http://dx.doi.org/10.31248/rjbem2022.084.

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Tax to GDP ratio in Nigeria is low when compared to her contemporaries in Africa. While financial inclusion tries to widen the participants in the formal financial system. Hence, this study was designed to examine the effect of financial inclusion on tax revenue in Nigeria. The study employed the ex-post facto research design and secondary data was gathered over a timeframe spanning from 2010 to 2019. The data was analyzed using the multiple regression and the result revealed that Automated Teller Machine and Mobile pay have an inverse effect (-0.174, -2.166) on the level of direct tax revenue
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OSIPCHUK, Daryna. "Tax accounting of government grants." Economics. Finances. Law 11/2, no. - (2022): 23–27. http://dx.doi.org/10.37634/efp.2022.11(2).5.

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The paper examines the issue of government grants tax accounting. The paper shows analysis of legal acts regulating the spheres of tax and accounting. The study shows that the accounting of grants affects the financial result before taxation according to accounting. However, according to tax accounting this effect is excluded due to the use of tax differences. The purpose of the paper is to analyze the changes to the tax legislation and determine its main impact on the tax accounting of state aid. The study highlights the main features of the relationship between government grants and income t
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Rinaldi, Muhammad, Melda Aulia Ramadhani, Sitti Rahma Sudirman, and Muhammad Harits Zidni Khatib Ramadhani. "Financial Performance's Impact on Tax Avoidance." Es Economics and Entrepreneurship 1, no. 03 (2023): 125–31. http://dx.doi.org/10.58812/esee.v1i03.74.

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The issue in this study is Indonesia's inability to realize its full potential in terms of tax income, which is declining every year. This study investigates how tax avoidance is impacted by profitability and Leverage. For the Indonesia Stock Exchange (IDX) population in 2017–2019, 73 manufacturing firms in the Basic and Chemical Industry category were selected. So that 28 businesses satisfied the requirements, the sample was chosen using purposive sampling. The study concludes that profitability discourages tax evasion. Therefore, the corporation is more likely to engage in tax evasion the lo
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Kuleshova, Larisa V., Irina V. Oseledko, and Victoria V. Korosteleva. "DIGITAL FINANCIAL TECHNOLOGIES IN AGRICULTURAL INSURANCE." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 11/10, no. 152 (2024): 97–107. https://doi.org/10.36871/ek.up.p.r.2024.11.10.010.

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In the context of globalization and digitalization of the economy, effective tax control is becoming a key factor in the sustainable development of the state. This study is devoted to innovative approaches to improving the effectiveness of tax control. The paper examines mod-ern world practices such as the use of big data technologies, artificial intelligence, as well as the introduction of tax risk assessment systems and electronic services for taxpayers. The current state of tax administration is analyzed based on the materials of the Krasnodar Territory, the main problems and shortcomings o
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Iwin-Garzyńska, Jolanta. "EBITDA as an element of the financial rationality of thetax system." Doradztwo Podatkowe - Biuletyn Instytutu Studiów Podatkowych 2, no. 342 (2025): 5–9. https://doi.org/10.5604/01.3001.0055.0199.

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The aim of the publication is to show the essence of the cost of debt in an enterprise and the impact of taxes onthis cost. Looking at the cost of debt through the prism of tax has become particularly important in connectionwith the definition of the concept of tax EBITDA in income taxes and the reference to its value of the tax limit ofthe company’s debt. As a result of the conducted research, the essence of tax recognition of the cost of debt inthe light of the theory of corporate finance and tax theory was presented. The result shows the tax aspect ofEBITDA as a value determining the level
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Pauch, Dariusz, and Katarzyna Goyke. "THE EFFECT OF DEFERRED INCOME TAX ON A COMPANY’S FINANCIAL RESULTS." Acta Scientiarum Polonorum. Oeconomia 19, no. 2 (2020): 43–50. http://dx.doi.org/10.22630/aspe.2020.19.2.16.

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The purpose of the article is to present the principles of deferred income tax and to show its impact on a company’s financial result. The article contains a comprehensive, synthetic theoretical approach to the issue of deferred income tax and is enriched with examples of calculations, which means that in addition to the theoretical layer, it brings additional practical value. The essence of deferred income tax, the stages of its determination, and the significance of temporary differences as a basis for calculations, are presented. To implement the research problem, the authors used an exampl
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Gorbunova, Elena N. "On the Improvement of the State Tax Policy in the Oil Sector in the Period of the New Coronavirus Infection (COVID-19) Spread." Jurist 2 (February 4, 2021): 2–9. http://dx.doi.org/10.18572/1812-3929-2021-2-2-9.

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In the article, the author analyzed the situation in the oil industry in the conditions of low oil prices and the pandemic. COVID-19. The impact of the COVID-19 pandemic on the oil industry has been identified. The author developed a tax bill on financial results in oil production, as one of the ways to overcome the consequences of low oil prices and the pandemic of COVID-19. All the basic elements of tax on the financial result are discussed in detail. The author proposes ways to improve the state’s tax policy in the context of the spread of a new coronavirus infection (COVID-19), by introduc
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Budiman, Nita Andriyani, Firda Novi Antika, and Sri Mulyani. "Determinan Kepatuhan Wajib Pajak UMKM Di Kabupaten Kudus." Jurnal Kajian Akuntansi dan Auditing 16, no. 1 (2021): 15–28. http://dx.doi.org/10.37301/jkaa.v16i1.32.

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The purpose of this study was to determine the effect of tax officer service quality, tax sanctions, tax compliance costs, tax socialization, and financial conditions on taxpayer compliance at MSMEs in Kudus Regency. The population used in this study were the owners of MSME in Kudus Regency, amounting to 14,941 MSMEs. The sampling method used purposive sampling to obtain 185 respondents. The statistical method used is the Structural Equation Model with processing assistance using Amos 24. The result of the study show that tax officer service quality, tax sanctions, and tax sosialization have a
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Aristyatama, Hanung Adittya, and Agus Bandiyono. "Moderation of Financial Constraints in Transfer Pricing Aggressiveness, Income Smoothing, and Managerial Ability to Avoid Taxation." Jurnal Ilmiah Akuntansi dan Bisnis 16, no. 2 (2021): 279. http://dx.doi.org/10.24843/jiab.2021.v16.i02.p07.

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This study examines the effect of transfer pricing aggressiveness, income smoothing, and managerial ability in tax avoidance with financial constraints as a moderating variable. The samples were manufacturing companies listed on the Indonesia Stock Exchange in 2015 to 2018. The study analyzed a form of panel data with a fixed-effect model approach. The result was transfer pricing aggressiveness and income smoothing had positives effects on tax avoidance. Managerial ability reduces tax avoidance, while financial constraints did not. Furthermore, financial constraints did not moderate the effect
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Dissertations / Theses on the topic "The tax on financial result"

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Calampa, Salvador Diego Fernando, and Abarca Renato Junior Peri. "Impacto de las importaciones de los medicamentos (Oncológicos, VIH) en materia tributaria y dilemas éticos que se presentan en los Resultados Financieros de las empresas del Sector Farmacéutico de Lima Metropolitana durante el periodo 2018." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2020. http://hdl.handle.net/10757/652559.

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La presente investigación fue realizada para determinar los impactos de las importaciones en materia tributaria y dilemas éticos que se presentan en los Resultados Financieros de las empresas del Sector Farmacéutico de Lima Metropolitana durante el periodo 2018. Para ello, la investigación se basará en la normatividad que existe en la actualidad sobre el tema de importaciones y sus contingencias tributarias. Por otro lado, también se basará en las diferentes investigaciones que se han realizado hasta el momento en materia ética que conllevan a un impacto en los Resultados Financieros. Par
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Рабушенко, А. В. "Вплив оподаткування на результати діяльності банків України". Thesis, Таврійський національний університет ім. В. І. Вернадського, 2012. http://essuir.sumdu.edu.ua/handle/123456789/62966.

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В роботі розглянуто підходи до визначення показників податкового навантаження та проведено їх аналіз на підставі розрахунків за даними звітності банків України за 2009-2011 рр. Здійснено порівняльний аналіз показників податкового навантаження та податкової віддачі як індикаторів впливу оподаткування на діяльність банків.<br>In the article discusses the methods of calculating the tax loading and made the analysis on the basic of bank’s reports in Ukraine for years 2009-2011. The comparative analyses of indeces of the tax loading and tax return are carried out as indicators of influence of taxa
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Грекова, І. С. "Фінансові результати і податок на прибуток у системі обліку, аналізу та аудиту (на прикладі ДП «Боні-Ю»)". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12620.

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У роботі розглядаються теоретичні аспекти обліку фінансових результатів: визначення, склад, порядок відображення в бухгалтерському обліку. Досліджується нормативна регламентація податку на прибуток у системі оподаткування, відображення фінансових результатів та податку на прибуток у фінансовій та податковій звітності. Розкриваються особливості ведення бухгалтерського обліку фінансових результатів на ДП «Боні-Ю». На підставі побудови економіко-математичної моделі досліджуються умови змін фінансових результатів та напрями зростання прибутку. Проводиться аналіз фінансових результатів у динаміці р
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Mangoyi, Ngonidzashe. "Are expenses and losses incurred as a result of embezzlement tax-deductable?" Diss., University of Pretoria, 2015. http://hdl.handle.net/2263/53153.

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The study analyses whether taxpayers may deduct for tax purposes losses and expenses which they incur as a result of embezzlement activities. Whilst the SCA finally got the chance and held that income which is illegally obtained by a taxpayer as a result of illegal activities indeed forms part of the taxpayer s gross income, the SCA is still to get the chance to pronounce whether taxpayers should be allowed to deduct expenses and losses which are incurred as a result of embezzlement activities which may be perpetrated by shareholders, partners, senior managers, junior employees and people unre
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Finley, Andrew Rhodes. "The Impact of Large Tax Settlements on Firms' Subsequent Tax and Financial Reporting." Diss., The University of Arizona, 2015. http://hdl.handle.net/10150/555888.

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In this study, I examine how firms change their tax avoidance and financial reporting following large tax settlements. I find that firms decrease tax avoidance following large settlements and this effect is concentrated among firms under-reserved for the settlement for financial accounting purposes. Additionally, my results suggest firms learn from tax examination resolutions in a way that affects their financial reporting over the tax account. Finally, I find that the effect of large settlements also spills over to firms within the same auditor network. This study provides context to the tax
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le, Roux Daniel Josua. "Retirement planning : could tax and financial literacy increase financial independence during retirement?" Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/60503.

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Recent studies have indicated that only 6% of South African citizens can maintain their standard of living during retirement. This is of great concern to both the government and individuals. In an attempt to counter this dilemma, the government has implemented several new tax exemptions and deductions to encourage taxpayers to increase their retirement savings. However, uncertainty exists regarding the effectiveness of these exemptions and deductions. For individuals to benefit from same, they will need to be informed on and understand the principles on which they are based. Above all, South
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Brink, Jaco. "Do large South African acquisitions result in post-acquisition improvements in cash flow returns?" Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/20978.

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The purpose of this study is to evaluate whether South African acquisitions result in success, with success measured as post-acquisition improvements in cash flow returns. The reason for this approach is the view that a firm's intrinsic value is coupled to its long-term cash-generating ability. Post-acquisition change in cash flow returns for large acquisitions made by JSE-listed firms over the period 1995 - 2009 were analysed. Cash flow returns were measured as free cash flow to the firm over capital employed. This measurement of cash flow return is neutral to the firm's financing decision an
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Ilievski, Bojan. "Tax Revenue and Financial Development: Theory and Evidence." OpenSIUC, 2012. https://opensiuc.lib.siu.edu/dissertations/472.

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This dissertation consists of three related essays which investigate different mechanisms for tax enforcement and collection. The objective of the dissertation is to theoretically and empirically examine what influences the ability of the government to raise tax revenue. In the first chapter I examine the role of the financial sector, specifically banks, as a mechanism for tax enforcement and collection. I explore the hypothesis that the public sector, measured by the tax-to-GDP ratio, co-emerges with the banking sector, measured by deposits-to-GDP, during the course of economic development. I
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Lignier, Philip Andre Cyberspace Law &amp Policy Centre Faculty of Law UNSW. "Identification and evaluation of the managerial benefits derived by small businesses as a result of complying with the Australian tax system." Publisher:University of New South Wales. Cyberspace Law & Policy Centre, 2008. http://handle.unsw.edu.au/1959.4/41018.

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This thesis explores the managerial benefits derived by small business entities as a result of complying with their tax obligations. This is the first study on managerial benefits that considers all federal taxes in the Australian context. While the managerial benefits of tax compliance were first identified by Sandford in the 1980s, there is only limited evidence to date about their perception by business taxpayers and no evidence at all about their actual occurrence. The work undertaken by Sandford together with the findings of empirical research on accounting in small businesses, provide t
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Asci, Ceylan Cemre. "Do Public-to-Private Leveraged Buyouts Result in Improved Operating Performance? Evidence from the United Kingdom." Master's thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/31560.

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This study investigates the changes in the operating performance of public-to-private leveraged buyouts (LBOs) backed by one or more private equity firms. For this purpose, this dissertation focuses on a sample of 65 completed public-to-private LBOs in the United Kingdom, which were finalised between 2003 and 2015, and exited by 2018. Specifically, the changes in operating performance in terms of EBITDA/sales, EBIT/sales and EBITDA/total assets, as measured directly and relative to the industry median, before the LBO and at exit by the equity provider, is analysed. A regression methodology fro
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Books on the topic "The tax on financial result"

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Caregradskaya, Yuliya, Ol'ga Sobol', Lana Arzumanova, et al. International Financial Reporting Standards. INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1897640.

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The textbook discloses the legal status and purpose of international financial reporting standards, defines the conceptual framework for the presentation of financial statements (financial statements), the composition of financial statements according to international standards, describes the disclosure of information about the assets of the organization, the reflection of financial results in accounting statements, the presentation of income tax information. Considerable attention is paid to the issue of preparation of financial statements by Russian organizations according to international s
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Office, General Accounting. Tax administration: Results of IRS' mid-fiscal year 1989 financial review : report to the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives. The Office, 1989.

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Parushina, Natal'ya, Oksana Gubina, Vitaliy Gubin, et al. Theory and practice of analysis of financial statements of organizations. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1023563.

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The textbook discusses the theoretical and practical&#x0D; aspects of the analysis of financial statements of organizations in various&#x0D; fields of activity. The theory and practice of the analysis of reporting forms are based&#x0D; on the use of modern regulatory documents in the field&#x0D; of accounting and tax accounting, auditing, statistics.&#x0D; The textbook reflects the features of the analysis&#x0D; of financial, accounting, tax, statistical reporting of organizations&#x0D; based on the use of a system of analytical indicators and&#x0D; the interconnection of reporting forms.&#x0D
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Office, General Accounting. Public housing: Partnerships can result in cost savings and other benefits : report to the Chairman, Subcommittee on Housing and Community Opportunity, Committee on Banking and Financial Services, House of Representatives. U.S. General Accounting Office, 1996.

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Voronina, Larisa. Financial accounting: theory and practice. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1171982.

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The textbook is based on the normative acts of the system of regulatory regulation of accounting currently in force in the Russian Federation in accordance with the latest amendments to the Tax Code of the Russian Federation and the Labor Code of the Russian Federation.&#x0D; The basics of the organization of accounting and the principles of its differentiation into financial and managerial accounting are considered. The methodology of accounting for the assets, liabilities and capital of the organization is described, the main aspects of taxation are presented. Numerous practical examples, qu
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Office, General Accounting. Internal Revenue Service: Results of review of IRS spending for business systems modernization : report to congressional requesters. United States General Accounting Office, 2001.

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Office, General Accounting. Financial management: Federal Financial Management Improvement Act results for fiscal year 1997 : report to Congressional Committees. The Office, 1998.

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Office, General Accounting. Financial management: Federal Financial Management Improvement Act results for fiscal year 1999 : report to congressional committees. The Office, 2000.

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Office, General Accounting. Financial management: Federal Financial Management Improvement Act results for fiscal year 1999 : report to congressional committees. The Office, 2000.

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Office, General Accounting. Financial management: Federal Financial Management Improvement Act results for fiscal year 1998 : report to Congressional Committees. The Office, 1999.

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Book chapters on the topic "The tax on financial result"

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Cottrell-Sundevall, Fia. "Money and the Vote: Economic Suffrage Restrictions in Sweden, Before and After the Introduction of “Universal Suffrage” in 1921." In Suffrage, Capital, and Welfare. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-69864-4_6.

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AbstractIn the late 1800s, Sweden had a higher proportion of disenfranchised adults compared to many European counterparts due to significant economic inequalities and a censitary suffrage system that tied voting rights to income and property ownership. Although early twentieth-century suffrage reforms weakened the link between money and voting rights, they did not eradicate it. Even with the introduction of so-called universal suffrage in 1921, financial conditions such as tax arrears and bankruptcy could still disenfranchise voters. Delving into the formal barriers to voting rights associate
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Ghymers, Christian. "Climate Crisis: Systemic Aspects of De-Carbonization and Macro-financial Requirements." In United Nations University Series on Regionalism. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-68475-3_18.

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AbstractUrgent de-carbonization means a massive systemic change that requires a coherent approach for spurring global investments while reorientating them toward Emerging Market and Developing Economies (EMDEs). Both issues require a macroeconomic rebalancing with geographical and geopolitical impacts. Available model-based scenarios are dangerously misleading because they rely upon implicit assumptions that ignore the permacrisis with its growing uncertainty and the systemic and governance issues that plague the present unsustainable economic order. After giving the order of magnitude of the
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Utami, Made Ayu Jayanti Prita, I. Gede Iwan Suryadi, Ni Nengah Lasmini, Ketut Vini Elfarosa, I. Putu Okta Priyana, and Gede Pradiva Adiningrat. "Ideas and Concept in Developing Financial and Tax Administration System at The Angkal Fast Boat & Resort Nusa Penida." In Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022). Atlantis Press SARL, 2022. http://dx.doi.org/10.2991/978-2-494069-83-1_21.

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Alexander, David. "Deferred tax (SSAP 15)." In Financial Reporting. Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-7118-0_26.

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Messenger, Sally, and Humphrey Shaw. "Recording Value Added Tax." In Financial Management. Macmillan Education UK, 1993. http://dx.doi.org/10.1007/978-1-349-13080-1_9.

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Bean, Elise J. "Exposing Corporate Tax Dodgers." In Financial Exposure. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-94388-6_11.

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Bean, Elise J. "Stopping Abusive Tax Shelters." In Financial Exposure. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-94388-6_5.

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Bean, Elise J. "Battling Tax Haven Banks." In Financial Exposure. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-94388-6_6.

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Shah, Chirag P., and Jayanth Sridhar. "Tax-Advantaged Investing." In Financial Freedom Rx. CRC Press, 2024. http://dx.doi.org/10.1201/9781003524182-6.

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Pinho, Pedro, Catarina Libório Morais Cepêda, José Campos Amorim, and Albertina Paula Monteiro. "Financial Information Transparency." In Enhancing Sustainability Through Non-Financial Reporting. IGI Global, 2023. http://dx.doi.org/10.4018/978-1-6684-9076-1.ch008.

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Over the years, companies have not been required to disclose information about their activities, profits, and the taxes that they pay in all the countries where they operate, which has allowed them to hide their presence in many low-tax jurisdictions. For this reason, country-by-country reporting (CbCR) has emerged as one of the measures to increase organizational transparency. With a sample of the 36 largest European banks, based in 11 EU countries, in more than 90 jurisdictions around the world, this study aims to analyze the relationship between European banks' presence in tax havens, effec
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Conference papers on the topic "The tax on financial result"

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Sowmya, B. J., V. K. Abhishek, Vishal Daimane, Chetan Shetty, Rudrapratap Patil, and Shubhang Sethi. "TaxCraft - Machine Learning-Powered Automated Tax Assistant for Personalized Financial Empowerment." In 2025 International Conference on Knowledge Engineering and Communication Systems (ICKECS). IEEE, 2025. https://doi.org/10.1109/ickecs65700.2025.11035348.

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Sorici (Zlati), Monica-Laura, Veronica Grosu, Cristina-Gabriela Cosmulese, and Marian Socoliuc. "Adjusting Financial Reporting in the Perspective of Transferring Financial Transactions to the Cryptocurrency Market." In World Lumen Congress 2021, May 26-30, 2021, Iasi, Romania. LUMEN Publishing House, 2022. http://dx.doi.org/10.18662/wlc2021/60.

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The regulation of the cryptocurrency market is becoming an increasingly debated topic in the context of the transition to the digital economy and the health security procedures adopted by the authorities in this period dominated by the pandemic and economic crisis. In this context, we propose a prospective analysis of the effects of legislative regulation and the shift to the cryptocurrency market as a unit supporting digitization. The methods and procedures used in the analysis aim to obtain the staging of the interaction between the accounting system and the cryptocurrency trading processes.
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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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Mihaila, Nicoleta. "Tax havens. Theoretical concepts at international level." In 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.iii.2022.16.8.

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Tax havens are a recent concern of many countries; they reduce public revenues by encouraging tax evasion, avoiding legal regulations and losing financial flows. As a result, tax havens increase state debt, facilitate money laundering, fuel inequalities and exacerbate financial instability. In our paper we try to approach at a theoretical level the tax haven, more precisely, the definition of the concept itself and the main ways of supply (through tax optimization / tax evasion, transfer pricing, etc.), the issue of tax compliance (a cause of tax haven development is lack this compliance), as
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Fehér, Gábor, and Éva Karai. "HUNGARIAN IFRS IMPLEMENTATION FROM TAX PERSPECTIVE." In Fourth International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/itema.2020.159.

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The influence of corporate income taxation on financial statements presented on a domestic accounting standards basis differ by countries in a wide range. Corporate income taxation in Hungary has a strong connection to the Hungarian Accounting Act. From 2016 it is prescribed or allowed for specific companies to present their financial statements on IFRS basis. The transition represented not only a challenge in the accounting system of the companies, but the state had to face new tasks because the taxation of IFRS companies had to meet the tax principle of horizontal equity and ensure the prope
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Nirean, Elena. "Analysis of cash flows and their consistency with financial results." In Conferința științifică națională cu participare internațională "Integrare prin cercetare și inovare", dedicată Zilei Internaționale a Științei pentru Pace și Dezvoltare. Moldova State University, 2025. https://doi.org/10.59295/spd2024j.94.

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The research results refer to the assessment of the evolution of cash flows and their consistency with the financial results of the entity in order to evaluate efficiency and develop financial policies to optimize cash flows within the analyzed entity. A significant gap between the net cash flow and the obtained financial result was observed in the entity, primarily caused by changes in current assets that led to the withdrawal of cash. In the same direction, the repayment of loans, reduction of current liabilities, payment of dividends, and income tax expenses acted, under whose influence the
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Glazunova, Lilia, and Georgeta Melnic. "Depreciation of fixed assets and its impact on financial results." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.59.

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Fixed assets are vital to the strategic, financial, and operational domains of enterprises, especially within the dynamic economic environment of the Republic of Moldova. These assets represent a substantial portion of a company's investments, directly influencing economic performance and competitiveness. Depreciation, which systematically allocates the cost of fixed assets over their useful life, is integral to their management. This article examines the dual nature of depreciation, addressing its role in both accounting and fiscal contexts. It highlights the flexibility of accounting methods
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Yılmazcan, Dilek, and Cansu Dağ. "Financial Regulations in the Field of Energy Policies." In International Conference on Eurasian Economies. Eurasian Economists Association, 2018. http://dx.doi.org/10.36880/c10.02036.

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Goals set by governments in energy field can be various. However, financial regulations can also vary depending on geopolitical location, sources, economical structure and other prioritized policies of the countries. Modern energy policies basically prioritize energy safety, efficiency, diversity and their environment-friendly features. In this study, financial regulations in the field of energy at world will be analyzed and the impact of financial regulations will be ascertained. &#x0D; Energy end-user price is calculated by taking taxes, CO2 emission pricing and subsidies into account. CO2 e
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Ungureanu, Viorica. "Differences and similarities between joint ventures and ventures: accounting and tax aspects." In Rule of Law and Economic Resilience in the Context of Moldova's Accession to the European Union. Moldova State University, 2025. https://doi.org/10.59295/rler2024.39.

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Any modern economy is based on creativity and innovation, being the foundation for societal challenges and development in various fields. In the context of the energy crisis and limited resources, innovation and venturing into innovative projects become essential for a sustainable economy. Stimulating innovations is a priority of the state, requiring support to finance innovative projects. This support can come from the European Union, through legislative solutions and mechanisms for implementing creative ideas. The article proposes an analysis of the differences and similarities between joint
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Dascalu, Iulian, Svetlana Mihaila, and Veronica Grosu. "Analysis of determinants influencing tax behaviour in SMEs." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.23.

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This study investigates the determinants influencing tax behavior among small and medium-sized enterprises (SMEs) through an empirical approach that includes a structured questionnaire targeted at SME administrators. A comprehensive econometric model employing ordinal least squares (OLS) regression was utilized to analyze responses from 141 SME administrators, providing a robust evaluation of how various factors influence SME tax behavior. Key variables examined include perceived tax fairness, complexity of tax regulations, financial literacy, strategic importance of tax planning, and external
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Reports on the topic "The tax on financial result"

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Megersa, Kelbesa. Tax Transparency for an Effective Tax System. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/k4d.2021.070.

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This rapid review examines evidence on the transparency in the tax system and its benefits; e.g. rising revenue, strengthen citizen/state relationship, and rule of law. Improvements in tax transparency can help in strengthening public finances in developing countries that are adversely affected by COVID-19. The current context (i.e. a global pandemic, widespread economic slowdown/recessions, and declining tax revenues) engenders the urgency of improving domestic resource mobilisation (DRM) and the fight against illicit financial flows (IFFs). Even before the advent of COVID-19, developing coun
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Apeti, Ablam Estel, and Eyah Denise Edoh. Finding the Missing Stone: Mobile Money and the Quality of Tax Policy and Administration. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.006.

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Making tax administration more efficient and maximising voluntary compliance is a very difficult task for developing countries. In this paper, we analyse the effect of mobile money payments on the quality of tax policy and administration for a large sample of countries in developing economies. We use the World Bank indicator on efficiency of revenue mobilisation as a measure of the quality of tax policy and administration and employ an entropy balancing method to show that mobile money payments improve the quality of tax systems. This result is robust to several robustness tests, including sam
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Jenkins, Glenn P., Siamand Hesami, Osaid Alshamleh, Anastasiya Yarygina, and Carola Pessino. Cost-Benefit Analysis Methodology for Administrative Prefilling of Value-Added Tax Returns: An Application for Chile. Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0005068.

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Tax administrations (TAs) worldwide have increasingly been moving toward digitalization to increase process efficiency and service delivery. This technical note presents a methodology, and its application for the case of Chile, for evaluating the benefits and costs of a particular component of the TAs digital transformation: prefilling of value-added tax (VAT) returns. The analysis identifies and allocates the net benefits from both the financial and the economic perspectives considering two major stakeholders: the government and taxpayers. The results show that prefilled VAT returns could ben
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Robson, Jennifer. The Canada Learning Bond, financial capability and tax-filing: Results from an online survey of low and modest income parents. SEED Winnipeg/Carleton University Arthur Kroeger College of Public Affairs, 2022. http://dx.doi.org/10.22215/clb20220301.

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Previous research has identified several likely causes of eligible non-participation in the Canada Learning Bond (CLB), including awareness, financial exclusion, and administrative barriers. This study expands on that research, with a particular focus on the role of tax-filing as an administrative obstacle to accessing the CLB. I present results from an online survey of low and modest income parents (n=466) conducted in 2021. We find that, even among parents reporting they have received the CLB (46%), a majority (51%) report low confidence in their familiarity with the program, and more than o
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Freeman, Paul, Leslie A. Martin, Joanne Linnerooth-Bayer, Reinhard Mechler, Georg Pflug, and Koko Warner. Disaster Risk Management: National Systems for the Comprehensive Management of Disaster Risk and Financial Strategies for Natural Disaster Reconstruction. Inter-American Development Bank, 2003. http://dx.doi.org/10.18235/0010539.

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This report was commissioned by the Natural Disasters Network of the Regional Policy Dialogue. This report constitutes Phase 2 of this project. While the first phase of the study discusses the components of a national system, the second focuses on instruments for financing reconstruction after a disaster. The research compares centralized, government-directed management systems with those that are localized and decentralized, and also analyzes the factors affecting the financial and political stability of alternative approaches. As natural disasters may result in major resource gaps for govern
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Antón, Arturo, and Fausto Hernández Trillo. Financing Universal Social Security in Mexico. Inter-American Development Bank, 2011. http://dx.doi.org/10.18235/0009046.

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The proposal by Levy (2008) whereby a universal social insurance (USI) scheme is guaranteed to all workers, regardless of formality status, aims at abolishing the current contributory social insurance system and financing social insurance through value-added taxes instead (henceforth, the social security reform). We argue that this is a major reform as it breaks down the duality present in social insurance policy in Mexico and other Latin American countries and put an end to both informality and the truncated welfare state problem, in the sense that all workers would be covered by the same reg
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Peydró, José Luis, Hernán Rincón-Castro, Miguel Sarmiento, and Alejandro Granados. Wealth Taxes and Firms’ Capital Structures: Credit Supply and Real Effects. Banco de la República, 2025. https://doi.org/10.32468/be.1316.

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We study the financial and real effects of a wealth tax reform in Colombia that included a large share of small and medium-sized enterprises (SMEs) as new taxpayers. The tax was introduced in response to a severe weather shock that affected several regions of the country. We use a unique administrative dataset consisting of business loans from the credit registry, matched with balance sheet data and tax reports from both banks and non-financial firms. We identify a concentration of firms around the new tax threshold confirming anticipation of the tax by some affected firms. The new taxpayer fi
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Andreasen, Eugenia, Sofía Bauducco, and Evangelina Dardati. Welfare Effects of Capital Controls. Inter-American Development Bank, 2021. http://dx.doi.org/10.18235/0003307.

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This paper studies the effect of capital controls on misallocation and welfare in an economy with financial constraints. We build a general equilibrium model with heterogeneous firms, financial constraints and international trade and calibrate it to the Chilean economy. Since high-productivity and exporting firms need to borrow more to reach their optimal scale, capital controls that tax international borrowing hit them harder. As a result, misallocation increases relatively more for this group of firms, and for young firms that are still trying to reach their optimal scale. In terms of welfar
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Kelbesa, Megersa. Digital Service Taxes and Their Application. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/k4d.2021.135.

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Many developing economies have seen a rise in e-commerce activity within their borders, and a decline in income from traditional industries as a result of COVID-19, meaning the digital economy offers a potentially unexploited source of tax revenue. . As a result, more developing countries may soon begin adopting some sort of digital tax. The economic activities which may be subject to the Digital Services Tax (DST) may vary from country to country. It will, therefore, be necessary for businesses operating in multiple jurisdictions across developing countries to keep up with the changes in digi
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Rukundo, Solomon. Tax Amnesties in Africa: An Analysis of the Voluntary Disclosure Programme in Uganda. Institute of Development Studies (IDS), 2020. http://dx.doi.org/10.19088/ictd.2020.005.

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Tax amnesties have taken centre stage as a compliance tool in recent years. The OECD estimates that since 2009 tax amnesties in 40 jurisdictions have resulted in the collection of an additional €102 billion in tax revenue. A number of African countries have introduced tax amnesties in the last decade, including Nigeria, Namibia, South Africa and Tanzania. Despite their global popularity, the efficacy of tax amnesties as a tax compliance tool remains in doubt. The revenue is often below expectations, and it probably could have been raised through effective use of regular enforcement measures. I
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