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Dissertations / Theses on the topic 'The tax on financial result'

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Published: 3 June 2025

Last updated: 31 July 2025

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1

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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2

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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3

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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4

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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6

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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7

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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8

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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Mnzava, Imanueli Daniel. "How corporate tax affects leverage, leasing and systematic risk : evidence from the UK corporation tax reform of 1984." Thesis, University of Strathclyde, 2003. http://oleg.lib.strath.ac.uk:80/R/?func=dbin-jump-full&object_id=21207.

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This thesis investigates the impact of corporation tax on leverage, systematic risk and leasing by using the changes in corporation tax effected through the corporation tax reform of 1984. I also investigate whether there was any relationship between ownership structure of a firm and its response to the 1984 reform. Whereas theoretical models suggest that corporation tax influences corporate financial policy, extant empirical findings provide inconclusive evidence to support the tax theories of capital structure. The inconclusive findings from earlier studies are attributable to the methodolog

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Gullo, Marco. "The introduction of a financial transaction tax in Italy." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/11879.

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Mestrado em Finanças<br>O objetivo deste trabalho é analisar a implementação de uma taxa sobre as operações financeiras em Itália e apresentar seus impactos sobre as receita pública e mercado de ações. Nós observamos os relatórios de receita, publicado pelo Ministério da Economia e Finanças, para estudar a evolução da taxa a partir de sua introdução até 2015. Nós examinamos o impacto sobre o mercado de ações de duas maneiras: em primeiro lugar, através da metodologia de estudo de evento para avaliar como os preços das ações dos bancos Italianos mudaram devido à introdução da taxa; segundo, ob

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Correia, Bernardo Adolfo. "The introduction of financial transaction tax – European Union Scope." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14789.

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Mestrado em Finanças<br>Desde que a primeira noção sobre impostos sobre operações financeiras (IOF) foi apresentada, varias foram as vantagens e desvantagens associadas a este tipo de imposto. Com os estudos sobre as experiencias de cada país com este tipo de imposto, a ideia da sua introdução ganhou outra dinâmica. A literatura apresentada sobre a introdução de um IOF a uma grande escala, onde é considerado ao mesmo tempo diversos países pertencentes a União Europeia, é deveras escassa. Este estudo é assim inovador, na medida em que não está especificamente orientado para um só país, como é o

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Lompo, Aguima Aimé Bernard. "Financial development, tax revenue mobilization and public sector efficiency." Electronic Thesis or Diss., Université Clermont Auvergne (2021-...), 2024. http://www.theses.fr/2024UCFA0056.

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Face aux défis fiscaux récents et à la nécessité croissante de fournir davantage de biens et services publics, notamment en réponse aux baisses de revenus subies par la population suite à la crise financière de 2008 et à la pandémie de COVID-19, cette thèse aborde de manière approfondie le rôle essentiel des facteurs financiers, tels que le développement financier, dans l'orientation de la politique budgétaire. Elle analyse les mécanismes par lesquels les pays développés et en développement peuvent efficacement allouer les ressources publiques pour le développement, en se basant sur des méthod

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Lima, Roland Nubiga. "Sectoral dynamics of financial co-integration between BRICS and developed stock markets." Master's thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/30774.

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This study examines the sectoral dynamics of co-integration between the BRICS (Brazil, Russia, India China and South Africa) and developed stock markets, represented by Germany, Japan, the UK and the US, during the four phases of the Global Financial Crisis (GFC), the three phases of the European Sovereign Debt Crisis (ESDC) and the UK Brexit crisis. The sample includes daily sectoral equity indices over the period January 2006 to December 2017. The study applies the ADCC GJRGARCH model to estimate the time-varying correlations across the nine countries within each sector and across sectors wi

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Flagmeier, Vanessa [Verfasser]. "Financial statements tax disclosure - management incentives and usefulness / Vanessa Flagmeier." Paderborn : Universitätsbibliothek, 2017. http://d-nb.info/1132193060/34.

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Vella, John. "Avoidance, characterisation and interpretation in tax, corporate and financial law." Thesis, University of Cambridge, 2007. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.707899.

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Said, Formosa Carmel. "The Impact of Financial Transaction Tax on Companies - A Discussion." WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4556/1/SSRN%2Did2610590.pdf.

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In February 2013, eleven Member States agreed to adopt the Commissions' Proposal for a Council Directive implementing enhanced cooperation in the area of financial transaction tax, COM (2013)71 final. This article reviews three thematic areas frequently discussed by practitioners and academia alike on the impact that the Proposal could have on companies operating within participating Member States. This includes the impact on capital and related costs, business strategy and compliance considerations. I ask the question whether the unintentional repercussions could be mitigated by making adjust

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19

De, Jager Phillip. "Fair value accounting in South African banks : financial stability implications." Doctoral thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/15568.

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This article-based thesis consists of three main papers that examine the use of fair value accounting in banks and how it can influence behaviour with systemic effects; this helps in understanding the role of fair value accounting in the global financial crisis. The examination consisted of two parts. The first part was the investigation of how fair value accounting was actually used by South African banks. The second part was the development of an analytical model that links together fair value accounting, bank capital regulation and economic outcomes. The South African case study was further

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Van, der Merwe D. (Divan). "An analysis of the factors leading to divergence between the tax and financial reporting classification of financial instruments issued by corporate taxpayers." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/41565.

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Determining with certainty how the tax authorities will treat a particular financial instrument issued is not straightforward, and this poses a risk to corporate taxpayers tasked with generating shareholder value and predictable shareholder returns. The tax classification of financial instruments, as either debt or equity instruments, may have a profound impact from a corporate taxation perspective and the reclassification of financial instruments by a tax authority, in an unanticipated manner, can alter expected tax consequences. Previous studies have placed less emphasis on the potenti

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Ventura, I. Gabarró Guillem. "Security Transaction Taxes and Long-Term Volatility." Thesis, Stockholms universitet, Institutionen för ekonomisk historia och internationella relationer, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-189993.

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The impact of Security Transaction Taxes (STTs) on the financial market has been studied by authors for decades, showing mixed results between positive, negative, or insignificant relations between STTs and financial volatility. This thesis adds a new approach to previous studies by taking an innovative long-term approach to the topic, analysing the effect of both the New York State STT (1905 – 1981) and the United States STT (1914 – 1966) on volatility in the New York Stock Exchange (NYSE) and NASDAQ as measured by the S&P500 Index. The period of investigation is from 1950 to 2019. This a

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Chinhema, Michelle. "Dividend tax changes and ex-dividend behaviour: the case of South Africa." Master's thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/17587.

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In April 2012, South Africa changed its tax system on dividends. South Africa switched from using Secondary Tax on Companies (STC) to Dividend Withholding Tax (DWT) in an effort to align with the international standards and eliminate the perception of a higher tax rate. This paper attempts to establish the role of taxes in determining the ex-dividend day share price movements by comparing the pre-tax change and post-tax change in price drop ratio (PDR). In this study, I compare the mean and median PDR before and after the April 2012 Act using a t-test and Wilcoxon Mann Whitney test respectivel

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DiLucci, Jasmine. "Tax Return Preparer Liability: A New Approach to Accountability." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/880.

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The purpose of this paper is to propose a new theory of civil liability to hold tax return preparers liable to their clients for tax malpractice, applying to understatements, overstatements, and non-optimal tax advice. This paper discusses the tax return preparer’s (TRPs, both signatory and nonsignatory) current liability to the government and to the client, specifically addressing Circular 230, AICPA rules, state boards of accountancy, federal regulations, and malpractice for professionals. It will then go through several case studies to establish current gaps in malpractice law for TRPs, sho

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McInerney, Megan Michelle. "Analyst Coverage and Tax Reporting Aggressiveness." Diss., Virginia Tech, 2010. http://hdl.handle.net/10919/37634.

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The role of analysts in corporate governance has been examined extensively in the accounting literature. Two conflicting representations of the influence of analysts have emerged. Analysts are either viewed as external monitors of corporate behavior, thereby reducing agency costs; or they are viewed as exerting additional pressure on management to meet earnings forecasts, which may contribute to aggressive corporate behavior. Studies exist that examine the impact of analyst coverage in a financial reporting context. The purpose of this study is to examine the role of analysts in the corpor

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Hansson, Fredrik. "Should EU implement its present proposal of a financial transaction tax?" Thesis, Linnéuniversitetet, Ekonomihögskolan, ELNU, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-20616.

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Abstract: This paper study the possibility of implementing a financial transaction tax within the European Union, as a possibility to discourage future financial bubbles and force more fundamental values within the financial market. It is found, after reviewing current research; covering volatility, market volume and speculation, and empirical evidence, that a financial transaction tax fulfill the purpose of creating a more efficient financial system in the case of European Union.

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Parmenion, Espeche Sebastián. "The Financial and Tax Law and its Relationship with Private Law." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118962.

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The purpose of this paper is to glimpse as the Tax Law is inserted in the unit of general law, being important for understanding the knowledge of public and private law in general.In the second part of the paper, the author analyzes how private law applies to the financial subsidiary way through forwarding making the tax law itself or by express provision of the civil. He emphasizes in this introduction as dogmatic construction of the tax liability, originated and rationale in civil liability.Finally the author explains how general principles of law necessarily apply to financial law. Thus, th

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Williams, Brian. "Financial Accounting Standards, Audit Profession Development, and Firm-Level Tax Evasion." Thesis, University of Oregon, 2016. http://hdl.handle.net/1794/19699.

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In this study I investigate the relation between (1) country-level financial accounting standards and audit profession development and (2) firm-level tax evasion. I investigate this relation using a confidential dataset compiled by the World Bank that provides an estimate of the percent of a firm’s sales reported to the tax authority as well as information on local corruption and economic development. This database includes firms both with and without externally audited financial statements. After controlling for corruption, economic development, rule of law, and other firm, local, and country

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Adrian, Gerrit. "Tax Reconciliation im HGB- und IAS/IFRS-Konzernabschluss /." Frankfurt am Main [u.a.] : Lang, 2005. http://www.gbv.de/dms/zbw/477996310.pdf.

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Sakakibara, Masayuki. "The relationship of accounting, tax and corporate financing in Japan." Thesis, University of Reading, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.367347.

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Zaderaka, Natalia, and Natalia Palamarchuk. "Regulation and control of value added tax in Ukraine." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/54585.

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1. Revenues of the state budget of Ukraine by items of revenue in 2021 Ukrainian web portal on finance and investment. URL: https://index.minfin.com.ua/ua/finance/budget/gov/income/ (access date 04.12.2021). 2. Tax Code of Ukraine: Law of Ukraine of 02.12.2010 № 2755-VI. URL: https://zakon.rada.gov.ua/laws/show/2755-17#Text (access date 04.12.2021).<br>The article considers the issues of regulation and control of value added tax by auditing activities and state tax control. The shortcomings of VAT collection and the importance of establishing an effective

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Silva, Vítor Nelson Esteves Torres da. "Seeking Shelter: Sic 31020: Empirically Modeling Tax Shelters using Financial Statement Information." Master's thesis, Faculdade de Economia da Universidade do Porto, 2010. http://hdl.handle.net/10216/57375.

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Крапивний, Іван Васильович, Иван Васильевич Крапивный, Ivan Vasylovych Krapyvnyi, et al. "Tax security as a component of the financial security of a country." Thesis, Sumy State University, 2015. http://essuir.sumdu.edu.ua/handle/123456789/43525.

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In modern conditions of the market economy development, the deepening of integration and globalization, the importance of taxes in providing financial security is growing. Taxes and tax policy in modern conditions is one of the most important objects of market reforms. Taking into account that taxes have a significant impact on the economy, the budget system, financial support of local authorities, tax security is an important element of the system of financial security ensuring. To our mind the tax security of the country is such condition of the tax system, which is characterized by the sta

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Porter, Susan L. "The effects of alternative state tax regimes on firms'accounting and financial decisions /." Thesis, Connect to this title online; UW restricted, 1994. http://hdl.handle.net/1773/8803.

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Silva, Vítor Nelson Esteves Torres da. "Seeking Shelter: Sic 31020: Empirically Modeling Tax Shelters using Financial Statement Information." Dissertação, Faculdade de Economia da Universidade do Porto, 2010. http://hdl.handle.net/10216/57375.

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Gu, Jinna. "Firm Financing and Corporate Tax Changes." Miami University / OhioLINK, 2021. http://rave.ohiolink.edu/etdc/view?acc_num=miami1625222570369363.

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Lasfer, Mohammed Ameziane. "The effects of taxation on the financial behaviour of the firm." Thesis, University of Bath, 1987. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.376439.

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Hill, Lesley Ellen. "Executive Incentives, Corporate Governance and Tax Haven Utilisation: Evidence from Australian Financial Institutions." Thesis, Curtin University, 2019. http://hdl.handle.net/20.500.11937/79399.

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This study extends prior research investigating the relation between firms’ use of tax haven jurisdictions and performance-based remuneration incentives of CEOs. Additionally, we assess the moderating role of corporate governance attributes on the relation between firms’ use of tax havens and the remuneration characteristics of CEOs in those firms. Based on a dataset of 1054 firm-year observations comprising publicly-listed Australian financial institutions over the 2008–2018 period, we find a positive and significant relation between firms’ use of tax havens and CEOs remuneration attributes.

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Miko, Susan. "THE IMPACT OF SCHOOL DISTRICT INCOME TAX ON THE FREQUENCY OF REQUESTS FOR NEW OPERATIONAL TAX LEVIES IN RURAL OHIO SCHOOL DISTRICTS." Bowling Green State University / OhioLINK, 2006. http://rave.ohiolink.edu/etdc/view?acc_num=bgsu1156170182.

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Kula, Xoliswa Beverley. "An analysis of interest deductions and other financial payments in terms of South African income tax legislation." Thesis, Nelson Mandela Metropolitan University, 2015. http://hdl.handle.net/10948/8188.

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Tax avoidance through interest deductions has been highlighted internationally as a concern with the effect of eroding tax revenues of countries, including South Africa (SA). The evident cause of this concern is what is termed base erosion and profit shifting (BEPS) mainly orchestrated by multinational companies using aggressive tax planning schemes. Although the concern continues to exist, comprehensive measures are in place in SA such as the anti-avoidance rules and exchange control regulations to mitigate the concern. The study was undertaken to analyse the legislation on interest deduction

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Mwangi, Edwin. "The impact of derivative use on firm risk and firm value. Evidence from South African non-financial firms." Master's thesis, Faculty of Commerce, 2021. http://hdl.handle.net/11427/32923.

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This dissertation investigates the extent of derivatives use in South Africa. In addition, it examines the effect of derivatives use on firm risk and value. The dissertation is based on a sample of 91 South African non-financial firms listed on the FTSE/JSE Africa All Share Index on the JSE over the sample period 2012 to 2016. Firm risk is measured using total risk, systematic risk and unsystematic risk while the Tobin's Q is used as the proxy for firm value. The results of this dissertation show that 62% of firms included in this sample use derivatives. Foreign currency derivatives were the m

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Osetrova, Y. H. "Main directions of Improving Efficiency of Company's Financial Position." Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7732.

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Усманова, А. З., та A. Z. Usmanova. "Налоговое планирование на предприятии : магистерская диссертация". Master's thesis, 2019. http://hdl.handle.net/10995/76262.

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Выпускная квалификационная работа (магистерская диссертация) посвящена изучению налогового планирования на предприятии. Предметом исследования выступают экономические отношения по поводу формирования налоговых планов и оптимизации мероприятий на уровне хозяйствующего субъекта. Основной целью магистерской диссертации является на основе изучения теории по сущности и методам налогового планирования, проведения анализа финансовой деятельности, структуры налогов и налоговых платежей разработать мероприятия по устранению пробелов в налоговом планирования на предприятии.<br>The final qualifying work

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Melo, Amílcar Gonçalves de. "Implicações financeiras para as empresas cabo-verdianas resultantes das divergências no apuramento da matéria coletável nas óticas fiscal e empresarial." Master's thesis, 2014. http://hdl.handle.net/10071/12009.

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Classificações de acordo com o Código de classificação JEL: - (13M) - JEL M41 - (7G) - JEL G39<br>A relação entre a Administração Fiscal e as empresas cabo-verdianas não tem sido pacífica pelo facto de, entre outras razões, se constatar que raros são os sujeitos passivos do imposto único sobre rendimentos (IUR) que aceitam a fixação da matéria coletável determinada pelo Fisco. Decorrente deste facto, aqueles reclamam amiúde junto das instâncias superiores da DGCI e não raras vezes junto do Tribunal Fiscal e Aduaneiro para fazerem valer os seus direitos. Conscientes deste facto, sentimos a nece

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Москаленко, К. С. "Податок на прибуток підприємств в податковій системі України". Thesis, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/11989.

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У роботі розглядаються теоретичні аспекти системи оподаткування податком на прибуток підприємств: економічна сутність та роль податку на прибуток підприємств в податковій системі, історія становлення податку на прибуток підприємств та його нормативно-правове регулювання. Проаналізовано роль податку на прибуток підприємств в доходах зведеного бюджету України та оцінено регулюючу роль податку на прибуток підприємств. Розглянуто зарубіжний досвід справляння податку на прибуток підприємств та наведено можливості його адаптації в Україні. Запропоновано шляхи вдосконалення податку на прибуток підп

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Драбець, Христина Володимирівна. "Обліково-контрольні аспекти розрахунків ТОВ «ГЕЛФ» з бюджетом за податками". Магістерська робота, 2019. https://dspace.znu.edu.ua/jspui/handle/12345/2720.

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Драбець Х. В. Обліково-контрольні аспекти розрахунків ТОВ «ГЕЛФ» з бюджетом за податками : кваліфікаційна робота магістра спеціальності 071 "Облік і оподаткування" / наук. керівник Ю. М. Уманська. Запоріжжя : ЗНУ, 2019. 123 с.<br>UA : Кваліфікаційна робота: 123 с., 10 рис., 18 табл., 2 додатки, 64 джерела. Об’єкт дослідження  процес обліку та контролю розрахунків малого підприємства ТОВ «ГЕЛФ» з бюджетом за податками. Метою кваліфікаційної роботи є обґрунтування теоретичних положень та розробка практичних рекомендацій щодо удосконалення організації обліку та контролю розрахунків малого підп

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Масалига, Ярослава Олексіївна. "Облік та оподаткування на гірничодобувному підприємстві ПрАТ «Запорізький залізорудний комбінат»". Магістерська робота, 2020. https://dspace.znu.edu.ua/jspui/handle/12345/2450.

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Масалига Я. О. Облік та оподаткування на гірничодобувному підприємстві ПрАТ «Запорізький залізорудний комбінат» : кваліфікаційна робота магістра спеціальності 071 "Облік і оподаткування" / наук. керівник В. П. Гринь. Запоріжжя : ЗНУ, 2020. 107 с.<br>UA : Кваліфікаційна робота: 107 с., 11 рис., 12 табл., 4 додатки, 53 джерел. Об’єкт дослідження  діяльність підприємства виробничого характеру, що складається з господарських операцій, пов’язаних з обліком та оподаткуванням фінансових результатів підприємства. Метою кваліфікаційного дослідження є обґрунтування теоретико-методологічних положень т

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Крамаренко, В. О. "Облік, контроль та аналіз розрахунків з бюджетом по єдиному податку (на прикладі ПП «Верона Центр»)". Thesis, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12063.

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У роботі розглядаються питання сутності спрощеної системи оподаткування, обліку нарахування та сплати єдиного податку та сучасна проблематика щодо цих питань. Вивчено особливості діючої практики організації обліку та контролю розрахунків з бюджетом по єдиному податку на прикладі ПП «Верона Центр». Проведено аналіз фінансового стану підприємства. Проаналізовано динаміку фінансових результатів та рентабельність ПП «Верона Центр», склад, структуру та динаміку майна підприємства та джерел його формування, фінансову стійкість, платоспроможність та ділову активність підприємства. Запропоновано для

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"Will public listing result in deteriorated financial status?" Chinese University of Hong Kong, 1996. http://library.cuhk.edu.hk/record=b5888630.

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by Chan Tse-Kit, Chau Wing-Hong.<br>Thesis (M.B.A.)--Chinese University of Hong Kong, 1996.<br>Includes bibliographical references (leaves 41-44).<br>ABSTRACT --- p.ii<br>TABLE OF CONTENTS --- p.iii<br>ACKNOWLEDGMENTS --- p.v<br>Chapter I. --- INTRODUCTION --- p.1<br>Chapter II. --- OBJECTIVES --- p.4<br>Chapter III. --- LITERATURE REVIEW --- p.5<br>Chapter IV. --- DATA SAMPLE AND SOURCES --- p.10<br>Chapter V. --- METHODOLOGY --- p.11<br>Chapter VI. --- LIMITATIONS --- p.16<br>Survival Bias --- p.16<br>Time Lag --- p.16<br>Change Financial Year End --- p.17<br>Chapter VII. --- SAM

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Бузіна, Ірина Олександрівна. "Організаційно-методичне забезпечення обліку і аналізу фінансових результатів торгового підприємства ТОВ «ЗАПОРІЖАКВАСЕРВІС»". Магістерська робота, 2019. https://dspace.znu.edu.ua/jspui/handle/12345/2718.

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Бузіна І. О. Організаційно-методичне забезпечення обліку і аналізу фінансових результатів торгового підприємства ТОВ «ЗАПОРІЖАКВАСЕРВІС» : кваліфікаційна робота магістра спеціальності 071 "Облік і оподаткування" / наук. керівник Ю. Б. Скорнякова. Запоріжжя : ЗНУ, 2019. 111 с.<br>UA : Кваліфікаційна робота: 111 с., 13 рис., 26 табл., 1 додаток, 65 джерел. Об’єкт дослідження  процес обліку та методи аналізу фінансових результатів торгового підприємства ТОВ «ЗАПОРІЖАКВАСЕРВІС». Метою кваліфікаційної роботи є обґрунтування теоретичних положень та розробка практичних рекомендацій щодо удосконале

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Дубина, Ірина Романівна. "Організація обліку та аналіз фінансових результатів діяльності ТОВ «ДРІМНЕТ»". Магістерська робота, 2021. https://dspace.znu.edu.ua/jspui/handle/12345/5378.

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Дубина І. Р. Організація обліку та аналіз фінансових результатів діяльності ТОВ «ДРІМНЕТ» : кваліфікаційна робота магістра спеціальності 071 «Облік і оподаткування» / наук. керівник Ю. Б. Скорнякова. Запоріжжя : ЗНУ, 2021. 127 с.<br>UA : Кваліфікаційна робота: 127 с., 3 розділи, 11 рис., 27 табл., 2 додатки, 75 джерел. Об’єкт дослідження  процес обліку та методи аналізу фінансових результатів діяльності ТОВ «ДРІМНЕТ». Метою кваліфікаційної роботи є обґрунтування теоретичних положень та розробка практичних рекомендацій щодо удосконалення обліку фінансових результатів, а також проведення анал

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