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Literatura académica sobre el tema "Tax losses"

Autor: Grafiati

Publicado: 4 de junio de 2021

Última modificación: 13 de febrero de 2022

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Artículos de revistas sobre el tema "Tax losses"

Altshuler, Rosanne, Alan J. Auerbach, Michael Cooper y Matthew Knittel. "3Understanding U.S. Corporate Tax Losses". Tax Policy and the Economy 23, n.º 1 (enero de 2009): 73–122. http://dx.doi.org/10.1086/597055.

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Dennis-Escoffier, Shirley. "Tax Implications of Casualty Losses". Journal of Corporate Accounting & Finance 24, n.º 3 (19 de febrero de 2013): 83–86. http://dx.doi.org/10.1002/jcaf.21850.

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Ehling, Paul, Michael Gallmeyer, Sanjay Srivastava, Stathis Tompaidis y Chunyu Yang. "Portfolio Tax Trading with Carryover Losses". Management Science 64, n.º 9 (septiembre de 2018): 4156–76. http://dx.doi.org/10.1287/mnsc.2017.2733.

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Dennis-Escoffier, Shirley. "Tax Relief Provisions for Disaster Losses". Journal of Corporate Accounting & Finance 29, n.º 1 (enero de 2018): 167–73. http://dx.doi.org/10.1002/jcaf.22318.

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Jurušs, Māris. "Criteria for Defining Tax Evasion as Tax Terrorism". Economics and Business 30, n.º 1 (1 de abril de 2017): 102–12. http://dx.doi.org/10.1515/eb-2017-0009.

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Abstract There are significant losses in tax revenues across the European Union (EU). National governments lose billions of euros in the revenues from non-paid taxes and other illegal activities. The fight against aggressive tax planning, tax fraud and illegal activities is on the agenda of the EU, OECD and all the national governments. However, due to the size of tax losses it should not be treated just as tax evasion, but rather as tax terrorism! Therefore, the author has set criteria when tax evasion should be named as “tax terrorism” as well as designed the principles for tackling tax terrorism and other ways of non-payment of taxes. The tax evasion could be treated as “tax terrorism” in case of international evasion from taxes by organized groups of persons for criminal purposes as well as when it creates significant losses in government revenues. The term “tax terrorism” would have impact to communication and cause response of society and politics, therefore it would have more social and political consequences.

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Krumplytė, Jolita. "The Effect of Shadow Economy – Country'S Tax Losses". Mokslas - Lietuvos ateitis 1, n.º 3 (11 de abril de 2011): 38–41. http://dx.doi.org/10.3846/149.

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The article analyzes the content of shadow economy through the prism of the tax administration. The author provides the limitations of the study and methodologically based relationship between the shadow economy and the tax revenue not to be received to the national consolidate budget. Country’s tax losses (tax gap) is the amount of the tax revenue that is not received to the country's consolidated budget in the tax non-payment effects: tax avoidance and tax evasion. Tax losses (tax gap) is treated as the difference between the amount of potential taxes and contributions that could be collected if the taxpayers correctly calculated and paid on time in accordance with the provisions of the legislation and actually paid taxes and contributions.

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Păunescu, Mirela, Adriana Florina Popa y Radu Ciobanu. "Specific Cases Regarding the Income Tax – The Reporting of Tax Losses and Tax Redemptions". CECCAR Business Review 2, n.º 3 (31 de marzo de 2021): 15–23. http://dx.doi.org/10.37945/cbr.2021.03.02.

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Gibbons, Charles. "Tax Treatment of Exchange Gains and Losses". Economic Analysis and Policy 15, n.º 2 (septiembre de 1985): 181–89. http://dx.doi.org/10.1016/s0313-5926(85)50020-x.

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Erickson, Merle M., Shane M. Heitzman y X. Frank Zhang. "Tax-Motivated Loss Shifting". Accounting Review 88, n.º 5 (1 de abril de 2013): 1657–82. http://dx.doi.org/10.2308/accr-50496.

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ABSTRACT: This paper examines the implications of tax loss carryback incentives for corporate reporting decisions and capital market behavior. During the 1981 through 2010 sample period, we find that firms increase losses in order to claim a cash refund of recent tax payments before the option to do so expires, and we estimate that firms with tax refund-based incentives accelerate about $64.7 billion in losses. Tax-motivated loss shifting is reflected in both recurring and nonrecurring items and is more evident for financially constrained firms. Analysts do not generally incorporate tax-motivated loss shifting into their earnings forecasts, resulting in more negative analyst forecast errors for firms with tax-based incentives than for firms without. Holding earnings surprises constant, however, investors react less negatively to losses reported by firms with tax loss carryback incentives. Data Availability: Data are available from sources identified in the paper.

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Korneva, Ekaterina V. "Losses of Extracted Crude Hydrocarbons for the Purposes of Application of the Zero Mineral Resources Extraction Tax Rate: A Legal Aspect". Financial law 12 (24 de diciembre de 2020): 42–46. http://dx.doi.org/10.18572/1813-1220-2020-12-42-46.

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In the article the author analyses the terminology of Chapter 26 of the Tax Code of Russian Federation that affect on application of the zero rate of tax in terms of normative losses of hydrocarbons. Based on the analysis current regulation and the concepts of “loss minerals”, “ normative losses”, “real losses”, “process losses”, the author proposes to make certain changes in Tax Code of Russian Federation to more clearly and intelligibly define terminology, and improve the efficiency of using the zero tax rate for taxpayers.

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Tesis sobre el tema "Tax losses"

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 unrelated to the taxpayers. The study utilises legislation, cases and commentary from South Africa and other jurisdictions. For a deduction to be allowed for losses and expenditure which are incurred as a result of embezzlement, it must be established that losses and expenditure which the taxpayer incurs as a result of embezzlement are sufficiently close to the taxpayer s production of income as held by the court in CoT v Rendle.1 As required by section 11(a) of the Act, embezzlement losses and expenditure which are incurred in the production of income may be allowed for deduction. For a deduction to be allowed, the risk of incurring the loss or the expenditure must be inherent to the business enterprise of the taxpayer. The study concludes by proffering recommendations which our courts can consider when they get an opportunity to pronounce on whether losses and expenditure which taxpayers incur as a result of embezzlement activities come before our courts again. The study recommends that losses and expenditure which are incurred by taxpayers as a result of embezzlement activities by partners and shareholders in a firm should not be allowed for deduction, and that they should rather be treated as drawings by those partners or shareholders. The study recommends that losses and expenditure which are incurred as a result of embezzlement activities by senior managers in a firm may be allowed if the senior managers did not occupy a position which is akin to that of a shareholder of the company. The study recommends, in line with the decision in Rendle2 that losses and expenditure which are incurred as a result of embezzlement activities by people unrelated to the company should be allowed for deduction. The study also recommends that losses and expenses incurred as a result of embezzlement by junior employees should be allowed for deduction. Finally, the study recommends that as embezzlement activities are secretive and may take long to be detected, the Act must be interpreted flexibly so that taxpayers are not restricted to claiming embezzlement losses and expenditure in the years in which the embezzlement activities occur, as taxpayers may be disadvantaged if they discover embezzlement after some period. Taxpayers should be allowed to claim for tax deductions in the year which they discover the embezzlement losses, even though the losses might have been incurred in prior years. This is the approach which was advanced in the United States cases in Alison v United States3 and United States v Stevenson-Chislett Inc4 and also the approach which is used by the United States Treasury.
Mini Dissertation (LLM)--University of Pretoria, 2015.
Mercantile Law
LLM
Unrestricted

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Pettersson, Johan y Edmund Wu. "Do tax evaders manage earnings more? : A quantitative study on the relationship between tax evasion and earnings management". Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-255889.

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The relationship between earnings management and tax manipulation has been discussed in academia recently. We contribute to this discussion by using a list of tax evader companies, to test the relationship. The list was supplied by the Swedish Tax Agency and consists of public companies from the Swedish stock exchanges. Our findings show that tax evader companies are more prone to manage their earnings and that they do it by reporting small earnings. The effect of labelling the companies as tax manipulators does also not change the extent that they manipulate their earnings in the future. There is therefore no disciplinary effect from the tax evader fine on a manipulating company to behave more credible in the future. Out of our results the most unexpected was however that when we compare the NASDAQ companies with the ones listed on less liquid stock exchanges the NASDAQ ones were more pervasive in managing their earnings. This goes against our own hypothesis as well as previous literature and shows that investors have to be careful also when investing in premium markets.

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Pillay, Neermala Neelavathy. "Assessed losses: the trade and income from trade requirements as set out in section 20 of the Income Tax Act of 1962". Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/1670.

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Section 20 of the Income Tax Act, No 58 of 1962 allows a taxpayer that incurs an assessed loss to carry forward the balance of assessed loss incurred, to be set off against taxable income earned in or added to losses incurred in future years. The issues regarding the carry forward of assessed losses in terms of section 20 is complex and in terms of the said section, a company is only entitled to set off its assessed loss from the previous year against its taxable income in the current year, if the taxpayer has carried on a trade during the current year and has derived income from that trade. Under the provisions of section 20(2A), a taxpayer other than a company can utilise an assessed loss even if no trading has been conducted. Assessed losses of natural persons, may however be ring-fenced. The aim of this treatise was twofold. Firstly it was to gain clarity on the „trade‟ and „income from trade‟ issues and secondly to compare South African legislation with that of Australia, with a view to recommending a change in our rules regarding the treatment of assessed losses in the context of companies. The critical lessons to be learned from the cases presented, is that liquidators, creditors and others must ensure that the company continues trading in order to x keep the assessed losses valid. Realisation of assets (including stock), and the collection of outstanding debts during liquidation does not constitute the carrying on of a trade in terms of s 20(1). The continuity of trade is an important element in regard to the carry forward of assessed losses to be utilised in the current and future years. Therefore it is important that a company carries on some activity that falls within the definition of trade. In the landmark case of SA Bazaars, it was held that a company did not have to trade continuously throughout the year to qualify for the set-off of the assessed loss or carry forward of the assessed loss, that is, to trade for say part of the year. The court however left open the issue of whether it was necessary to derive income from that trade. In order to clarify the issues regarding assessed losses, SARS issued Interpretation Note 33 granting taxpayers a concession in certain cases where a company has traded, but not derived income from that trade. But in ITC 1830, the court ruled that a company must trade and must derive income from that trade in order to carry forward its assessed loss, which effectively means that SARS cannot apply Interpretation Note 33. SARS does not have the authority to make concession which is contrary to the wording of the Act. xi In Australia, operating losses can be carried forward indefinitely to be set-off against future income, provided a company meets the more than 50% continuity of ownership test. Where the continuity test fails, losses can be deducted if the same business is carried on in the income year (the same business test). From the research conducted and in order to solve the issues surrounding the carry forward of assessed losses it was suggested that one of the following be adopted :- The method used in Australia for the carry forward of assessed losses., or A decision of the Supreme Court of Appeal is needed for a departure from the literal meaning of the words pertaining to the requirements regarding the carry forward of assessed losses. Furthermore, to clarify the definition of „income‟, as used in the context of s20, is it gross income less exempt income or taxable income?. If section 20 relates to taxable income, then an assessed loss will never be increased, which it is submitted, is not what the legislature intended. Section 20 ought to be revisited to eliminate any uncertainty about the income requirement and in the context in which the word „income‟ is used in that section.

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Nkumanda, Nomhle Carol. "The intended or unintended income tax consequences arising from losses on loans : a case study analysis". Master's thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/13045.

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Includes bibliographical references.
This research will introduce the concept of debt forgiveness and highlight vanous definitions and legal concepts such as prescription, compromise, and other forms of debt relinquishments.

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Coetzee, Izak Jacobus. "A critical analysis as to whether a company is entitled to carry forward assessed losses if such company has traded but has derived no income therefrom". Master's thesis, Faculty of Commerce, 2021. http://hdl.handle.net/11427/33688.

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The Income Tax Act No 58 of 1962 provides for tax to be levied on an annual basis (i.e. income and expenditure are generally calculated and determined in respect of a single year of assessment). Section 20(1) makes provision for the possibility that the allowable deductions may exceed a taxpayer's income by allowing for the carrying forward of any balance of assessed loss to subsequent years of assessment. It therefore provides for taxpayers to utilise assessed losses determined in previous tax periods against the income derived in future tax periods. Our courts have decided that a company which does not trade during a specific year of assessment forfeits its right to carry forward its balance of assessed loss from the preceding year of assessment. What has been left undecided in our superior courts however (although has been considered in our Tax Courts), is whether a company would also forfeit its right to carry forward its balance of assessed loss in the event where such a company carried on a trade during the current year of assessment, but derived no income therefrom. The primary research question in this study is whether a company would be allowed to carry forward its balance of assessed loss determined at the end of its previous year of assessment to its current year of assessment, in circumstances where it derived no ‘income' from its trading activities during the current year of assessment. This study also considers, as a secondary research question, whether the recent proposals made by Treasury in terms of the Budget Speech held on 26 February 2020, would have an impact on the primary research question. In order to address the primary and secondary research questions, this study considers the wording of section 20 in the light of the guidance on interpreting fiscal statutes as provided by our courts. The study also considers the views expressed in our courts in relation to section 20(1) as well as the relevant commentary on these views. Furthermore, the study considers SARS' view on section 20 as well as whether the recent proposals made by Treasury have an impact on the carrying forward of a company's balance of assessed loss. It is concluded that in terms of the recent proposal made by Treasury, a company whose trading activities result in a loss should be unaffected by the proposed amendments, although this can only be confirmed once the proposed legislation in this regard has been made available. It is further concluded that a superior court has not yet interpreted section 20(1) in terms of the current approach to the interpretation of statutes, and it is submitted that a superior court may come to the conclusion that a company would be allowed to carry forward its balance of assessed loss determined at the end of its previous year of assessment to its current year of assessment, even though it had derived no income from its trading activities during its current year of assessment.

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Mehrmann, Annika y Caren Sureth-Sloane. "Tax Loss Offset Restrictions and Biased Perception of Risky Investments". WU Vienna University of Economics and Business, Universität Wien, 2017. http://epub.wu.ac.at/5798/1/SSRN%2Did3046543.pdf.

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We investigate how tax loss offset restrictions affect an investor's evaluation of risky investments under bounded rationality. We analytically identify behavioral tax effects for different levels of loss offset restrictions, tax rate and prospect theoretical biases (loss aversion, probability weighting and reference dependence) and find tax loss offset restrictions significantly bias investor perception, even more heavily than the tax rate. If loss offset restrictions are rather generous, investors are very loss averse or assign a huge weight to loss probabilities, taxation is likely to increase the preference value of risky investments (behavioral tax paradox). Surprisingly, the identified significant perception biases of tax loss offset restrictions occur under both high and low tax rates and thus are relatively insensitive to tax rate changes. Finally, we identify huge differences in behavioral tax effects across countries indicating that tax loss offset restrictions crucially determine the perceived tax quality of a country for risky investments. Our analysis is relevant for policy makers discussing future tax reforms as well as for investors assessing risky investment opportunities.
Series: WU International Taxation Research Paper Series

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Wiese, Peter. "An analysis of the income tax treatment of realised gains and losses from the use of short positions in South African hedge fund portfolio fundamental paired trades". Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/25658.

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This dissertation analyses the nature (capital or revenue) of the proceeds arising from the use of short positions in South African hedge fund fundamental paired trades. Hedge funds, which typically avail themselves of an array of alternative investment strategies such as short selling in addition to the traditional asset classes, were recently brought into the South African investment regulatory net. This was achieved by classifying regulated hedge funds as a separate category of collective investment scheme in terms of the CISCA. This categorisation brought regulated hedge funds into the ambit of section 25BA of the Income Tax Act which carries an important distinction between amounts of a capital nature and amounts of a revenue nature. Given that hedge funds may use short positions for both profit-seeking and risk-mitigation purposes, the resulting proceeds from short sales could be capital or revenue in nature from a tax perspective based on the surrounding facts of the trade. The onus of discharging the proof that the proceeds resulting from a short sale are capital in nature is significant. The South African case law emphasises the importance of applying the various principles to the specific facts of the case. The importance of the dominant intention of the trade is highlighted, given the potentially competing purposes of profit-seeking and risk-mitigation present. Factors that should be analysed in such a scenario include the overall portfolio positioning, the size of the long and short positions relative to each other, the degree of specificity of the risk that the short position purports to hedge against, the manner of re-investment of the short sale proceeds, the level of trading activity in the hedge fund, the level of short positions in the hedge fund, the absolute sizes of the long and short positions in the context of the overall portfolio, the exposure of the hedge fund to the long position after the close out of the short position, the manner of close out of the short position and the holding period of the short position. While the analysis reveals factors that may be indicative of capital treatment, the classification of short sale proceeds as capital or revenue in nature remains a challenging task to undertake due to the potentially wide variety of facts and circumstances and the potential for undesirable consequences should an incorrect classification be made. Consequently, improved clarity through the provision of de jure guidance as to the nature of short sale proceeds would be welcome.

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Booyse, Mariska. "The utilisation of assessed losses by mining companies : critical analysis of the armgold/harmony freegold judgment". Diss., University of Pretoria, 2013. http://hdl.handle.net/2263/41253.

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The method of taking into account assessed losses in calculating the taxable income of mining companies is of significant importance following the Armgold/Harmony Freegold case. In this case, the court had to determine the method of calculating a mining company’s taxable income where at least one of its mines incurred a loss and where nonmining income was also derived. What constitutes an assessed loss, and the order in which it should be applied in calculating a mining company’s taxable income, was central to this case. In this study, the different approaches adopted by the parties to the case in order to determine whether there is an assessed loss, and the order in which it should be utilised in calculating taxable income, was analysed and compared to an analysis of the provisions of the Income Tax Act. In terms of this comparison, the judgment was found to be in accordance with the current legislation in the Income Tax Act. There is, however, a lack of updated guidance on matters relating to mining tax as is evident from the different interpretations of the provisions of the Income Tax Act by the parties to the case. Further research is therefore recommended in order to provide updated guidance to mining companies.
Dissertation (MCom)--University of Pretoria, 2013.
am2014
Taxation
unrestricted

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Ndiko, Amina. "The regulation of foreign direct investment in Tanzania: a focus on tax incentives schemes". University of Western Cape, 2013. http://hdl.handle.net/11394/3913.

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Mota, Maroe Martin. "The meaning of "actually incurred" in section 11 of the Income Tac Act in the context of three specific transactions". Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/41509.

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The Income Tax Act 58 of 1962 (“Act”) entitles taxpayers to deduct certain losses and expenses incurred by them from their taxable income if such losses and expenses comply with the requirements of section 11(a) of the Act. One of the requirements of section 11(a) is that, in order to be eligible for a deduction, the losses and expenses must have been “actually incurred” by the taxpayer. The area of tax deductions in our tax law represents the frontline in the continuous and inevitable war between the taxpayer (almost always desperately trying to maximise her deductions) and the revenue authorities (as often times desperately trying to minimise the deductions to which the taxpayer is entitled). The stage on which the various battles which make up this mighty war between citizen and state are fought is the court and the arsenal with which each party comes armed is the Act and, more specifically, the absolute belief of each party in the correctness of their interpretation of the Act, which, each party hopes, will be ably demonstrated by their able (and often extremely expensive) counsel. Such is the determination of the taxpayer and the tax authorities alike that the body of case law relating to this specific area of our law is, especially when one considers that it essentially involves on only one section of the Act, relatively voluminous. The author’s intention is to consider only one of the requirements with which the taxpayer must comply in order to be eligible for a deduction, namely, the requirement that the relevant loss or expenditure must have been “actually incurred” by the taxpayer. Despite the fact that the meaning of the phrase “actually incurred” has been considered extensively by our courts, significant uncertainty still exists as to its exact meaning. The author will deal with three specific contexts in which the meaning of this phrase remains a subject of uncertainty, namely, share-based payments, contingent liabilities and losses and expenses incurred in relation to illegal receipts. The author will begin first by dealing with the interpretation of tax statutes, the author will then, in general terms, consider the general deduction formula after which the author will delve into the meaning of the phrase “actually incurred” in the contexts of each of the transactions mentioned above.
Dissertation (LLM)--University of Pretoria, 2012.
gm2014
Mercantile Law
unrestricted

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Libros sobre el tema "Tax losses"

Jenkins, David. Utilising tax losses. London: Institute of Chartered Accountants in England and Wales, 1992.

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Jenkins, David. Utilising tax losses. London: Institute of Chartered Accountants in England and Wales, 1996.

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Canada. Dept. of Finance. Tax Treatment of Farm Losses. S.l: s.n, 1987.

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Canada. Dept. of Finance. Tax treatment of farm losses : tax reform 1987. [Ottawa]: Dept. of Finance, Canada, 1987.

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Finance, Canada Dept of. Tax reform 1987, tax treatment of farm losses. [Ottawa]: Dept. of Finance, Canada, 1987.

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Crouch, Holmes F. Investor gains & losses. Saratoga, CA: Allyear Tax Guides, 1993.

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Investor gains & losses. San Marcos, CA: R. Erdmann Pub., 1991.

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Crouch, Holmes F. Investor gains & losses. Saratoga, CA: Allyear Tax Guides, 1998.

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United States. Internal Revenue Service. Net operating losses. 8^a ed. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1988.

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United States. Internal Revenue Service. Net operating losses. 8^a ed. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1988.

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Capítulos de libros sobre el tema "Tax losses"

Murdock, M. Casey. "Real Estate Losses". En TAX INSIGHT, 261–66. Berkeley, CA: Apress, 2013. http://dx.doi.org/10.1007/978-1-4302-6311-1_23.

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Murdock, M. Casey. "Real Estate Losses". En TAX INSIGHT, 261–66. Berkeley, CA: Apress, 2013. http://dx.doi.org/10.1007/978-1-4842-0629-4_23.

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Murdock, M. Casey. "Real Estate Losses". En Tax Insight, 261–65. Berkeley, CA: Apress, 2013. http://dx.doi.org/10.1007/978-1-4302-4738-8_23.

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Rankin, H. C. D. y D. M. Catterall. "The Computation and Use of Losses". En Corporation Tax, 103–29. London: Palgrave Macmillan UK, 1989. http://dx.doi.org/10.1007/978-1-349-19835-1_4.

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Ates, Leyla, Moran Harari y Markus Meinzer. "Negative Spillovers in International Corporate Taxation and the European Union". En Taxation, International Cooperation and the 2030 Sustainable Development Agenda, 195–217. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_10.

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AbstractJurisdictions can engage in different types of aggressive tax policies to varying degrees. These policies can have negative spillover effects on other jurisdictions. In the realm of corporate taxation, these effects consist of base erosion and profit shifting and perceived pressures to reduce corporate taxes. Both direct and indirect effects undermine the efforts especially of developing countries at mobilising domestic resources to achieve the Sustainable Development Goals. We analyse the intensity of corrosive tax policies by exploiting a new legal dataset compiled for the Corporate Tax Haven Index (CTHI). Relying on rigorously defined indicators, the dataset allows comparative analyses of negative and positive spillover pathways in the corporate income tax systems of 64 jurisdictions. Tax policies under review comprise, for example, preferential tax regimes, extremely low tax rates agreed through secretive tax rulings, economic zones and tax holidays. Comparing the 27 European Union (EU) member states with five African developing countries, we find important differences. Except for two indicators (loss utilisation and economic zones/tax holidays), the European Union members are found to consistently engage in more aggressive corporate tax policies than the African countries. These heightened risks for negative spillovers emanating from the EU27 corporate tax rules stand in conflict with the stated intentions by the European Union to support good governance in tax matters and its commitment to ensure policy coherence for development. The chapter provides recommendations on how to reduce the risks for negative spillovers in corporate taxation and to exit the race to the bottom in corporate taxation.

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Gooch, Jan W. "Tan of Dielectric Loss Angle". En Encyclopedic Dictionary of Polymers, 729. New York, NY: Springer New York, 2011. http://dx.doi.org/10.1007/978-1-4419-6247-8_11548.

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Seber, George A. F. y Matthew R. Schofield. "Tagging Methods and Tag Loss". En Statistics for Biology and Health, 13–37. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-18187-1_2.

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Xu, Qigui, Wei Xi, Lubing Han y Kun Zhao. "TAB: CSI Lossless Compression for MU-MIMO Network". En Lecture Notes of the Institute for Computer Sciences, Social Informatics and Telecommunications Engineering, 95–114. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-67537-0_7.

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von Weizsäcker, Carl Christian y Hagen M. Krämer. "Land". En Saving and Investment in the Twenty-First Century, 105–36. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-75031-2_5.

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AbstractPrivate wealth is comprised in part of capitalized future land rents. The Golden Rule of Accumulation is preserved even if we introduce land into our meta-model. Urban land is far more valuable than agricultural land. The risk tied to land leads to a reduction in its value in the form of a “risk premium” α > 0. Land rents can be taxed without any possibility of the tax being passed on to tenants and without loss of efficiency. If the tax is offset by a reduction in income tax, their taxation can even give rise to efficiency gains and positive distributive effects. The possibility of government intervention in the residential rental market represents a further risk for landowners. The sensitivity of the value of land to changes in the interest rate and hence the risk premium α rise with falling interest rates. In light of these many different risks, land as investment can only to a limited extent be a substitute for government bonds and hence for increasing private wealth by way of public debt. We calculate the value of land as asset category in the OECD plus China region. To this end, we primarily rely on data from statistical offices that provide figures for land in their national balance sheets. Our calculations show that the value of land in the countries of the OECD plus China region is about twice annual consumption in the region.

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Whiteman, Charles H. "Bayesian Prediction Under Asymmetric Linear Loss: Forecasting State Tax Revenues in Iowa". En Modelling and Prediction Honoring Seymour Geisser, 149–66. New York, NY: Springer New York, 1996. http://dx.doi.org/10.1007/978-1-4612-2414-3_9.

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Actas de conferencias sobre el tema "Tax losses"

Rabatinova, Marcela. "THE VAT REVENUE LOSSES IN SLOVAKIA � THE FIGHT AGAINST TAX EVASION". En SGEM 2014 Scientific SubConference on POLITICAL SCIENCES, LAW, FINANCE, ECONOMICS AND TOURISM. Stef92 Technology, 2014. http://dx.doi.org/10.5593/sgemsocial2014/b22/s6.103.

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Boldycheva, Alla Gregoryevna. "PROSPECTS FOR THE DEVELOPMENT OF RELATIONS BETWEEN TAX SUBJECTS IN RUSSIA". En Russian science: actual researches and developments. Samara State University of Economics, 2020. http://dx.doi.org/10.46554/russian.science-2020.03-1-127/133.

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The article discusses the features by which each taxpayer will be able to see their own business from the point of view of the tax authorities and to assess the prospects of tax audits. As a result of the digitalization of the Russian tax system, a virtual space is created between the tax authorities and taxpayers, and the economic activities of companies are becoming more transparent for regulatory authorities. The analysis will help enterprises and organizations to correct their actions and avoid moral and material losses.

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Uzun Kocamış, Tuğçe y H. Muhammet Kekeç. "The Impact of Electronic Taxation on Tax Auditing: The Case of Turkey". En International Conference on Eurasian Economies. Eurasian Economists Association, 2017. http://dx.doi.org/10.36880/c08.01911.

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The advances in information and information technology provide companies with both speed and optimal benefit by using the internet intensively for every stage of their commercial activities and for all kinds of transactions. In order to reduce tax losses, it is necessary to utilize information technologies to develop new audit methods and techniques and to follow new practices in the world. It has become compulsory for public institutions to keep pace with the evolving information technology and to form the necessary information infrastructure. E-applications prevent tax evasion and ensure tax incomes of countries not only to increase the quality of public service but also increase the taxpayer's transaction speed. With the transfer of taxpayers to electronic book and electronic document in order to conduct an effective tax audit and to obtain tax revenue studies on the establishment of a structure that is effective, fast working and using computer technologies well in the struggle with the informal economy are carried out by the tax administration. In our work, electronic tax applications and tax audit in Turkey are explained under general headings and the process of transition to electronic tax audit is taken as basis on the basis of applications in the world. As a result, the contribution of computer and internet technology to the effectiveness of tax audit is an unquestionable reality.

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Gaidelys, Vaidas. "Offshore companies’ participation in strategic state projects and their impact on state budget revenue". En Contemporary Issues in Business, Management and Economics Engineering. Vilnius Gediminas Technical University, 2019. http://dx.doi.org/10.3846/cibmee.2019.027.

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Purpose – to assess possible consequences of the employment of offshore companies in strategic state projects. Research methodology – empirical research statistical data analysis. This publication introduces scientific research on the case of employment of offshore companies in strategic state projects and assesses its possible damage to state budget revenue. Findings – offshore financial centres specialise in serving particular economic sectors. Research limitations – although developed countries suffer the most significant tax revenue losses, they promote the establishment of offshore centres. Countries do not learn from their mistakes, especially in terms of tax evasion through offshore companies. Practical implications – by employing offshore companies in its strategic projects, Lithuania supports the double stand-ards and the principle that what the state is allowed to do, private business is not. By taking advantage of offshore companies, corruption offences can be financed. Originality/Value – this article introduces the new empirical research on employment of offshore companies in strategic state projects.

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Traverso, A., M. Santarelli, A. F. Massardo y M. Cali`. "A New Generalised Carbon Exergy Tax: An Effective Rule to Control Global Warming". En ASME Turbo Expo 2002: Power for Land, Sea, and Air. ASMEDC, 2002. http://dx.doi.org/10.1115/gt2002-30139.

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An instrument for promoting CO2 emission reductions, taking the Kyoto Protocol goal into account, could be the assignment to energy conversion plants of a monetary charge linked to their specific emission intensity, usually called Carbon Tax. There are two main problems closely connected with this approach: the estimation of the charge (that must be related to the “external” cost associated with CO2 emission) and the choice of the strategy to determine the amount of the imposed charge. In this paper an analytical procedure proposed by the authors and called Carbon Exergy Tax (CET) for the evaluation of CO2 emission externalities is presented. It is based on the thermoeconomic analysis of energy systems, which allows Second Law losses to be quantified in monetary terms: the resulting cost represents the taxation that is to be applied to the energy system under examination, calculated without any arbitrary assumption. Since the complete procedure of the CET evaluation is too complex to become a feasible instrument of energy policy, hereby, after applying the procedure to some conventional and advanced power plants, gas-, oil- and coal-fuelled, a new generalised approach, based on the results of the complete CET procedure, is proposed. The generalised CET evaluation requires much less information about the energy system and thus a simple and effective energy policy rule to manage global warming is obtained and available.

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Lynghjem, Arne y Terje Heltne. "Operational Experience and Energy-Saving Improvements on Offshore Gas Turbine Driven Compressor Trains". En ASME 1994 International Gas Turbine and Aeroengine Congress and Exposition. American Society of Mechanical Engineers, 1994. http://dx.doi.org/10.1115/94-gt-325.

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The efficient operation of offshore gas turbine driven compressor trains is becoming more and more important. With the introduction of the CO2 tax on fuelgas in Norway, the operating costs have dramatically changed. It is now necessary to focus on energy-saving operation and maintenance in order to include the influence of CO2 taxation. In the Statfjord and Gullfaks fields, the LM2500 high efficiency aeroderivative gasturbines have been in operation for several years, and the operational experience is presented and discussed here with regard to efficiency and reliability. An optimised gas turbine maintenance program has been introduced in order to obtain energy-saving and cost reduction. The problems relating to the gas compression trains are discussed with regard to energy conservation and reliability. Off design operating conditions on compressors have caused problems, both with regard to power losses and machinery safeguard control systems. Energy-saving improvements have been implemented on the compressors and the system they are working in. The reliable operation of the compressors can be put at risk by the shaft-sealing system. It is of vital importance to ensure correct operation of seal system in order to obtain safe and economical operation. Improvements to shaft-sealing systems are discussed.

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van der Linden, Septimus y Mario Romero. "Advanced Heat Recovery Technology Improves Efficiency and Reduces Emissions". En ASME 2008 International Mechanical Engineering Congress and Exposition. ASMEDC, 2008. http://dx.doi.org/10.1115/imece2008-66296.

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An advanced patented process [1] for generating power from waste heat sources can be put to use in Industrial operations where much of the heat is wasted and going up the stack. This waste heat can be efficiently recovered to generate electrical power. Benefits include: use of waste industrial process heat as a fuel source that, in most cases, has represented nothing more than wasted thermal pollution for decades, stable and predictable generation capability on a 24 × 7 basis. This means that as an efficiency improvement resource, unlike wind and solar, the facility continues to generate clean reliable power. One of the many advantages of generating power from waste heat is the advantage for distributed generation; by producing power closer to its ultimate use, it thereby reduces transmission line congestion and losses, in addition, distributed generation eliminates the 4% to 8% power losses due to transmission and distribution associated with central generation. Beneficial applications of heat recovery power generation can be found in numerous industries (e.g. steel, glass, cement, lime, pulp and paper, refining, electric utilities and petrochemicals), Power Generation (CHP, MSW, biomass, biofuel, traditional fuels, Gasifiers, diesel engines) and Natural Gas (pipeline compression stations, processing plants). This presentation will cover the WOW Energy technology Organic Rankine Cascading Closed Loop Cycle — CCLC, as well as provide case studies in power generation using Internal Combustion engines and Gas Turbines on pipelines, where 20% to 40% respectively additional electricity power is recovered. This is achieved without using additional fuel, and therefore improving the fuel use efficiency and resulting lower carbon footprint. The economic analysis and capital recovery payback period based on varying Utility rates will be explained as well as the potential Tax credits, Emission credits and other incentives that are often available. Further developments and Pilot plant results on fossil fired plant flue gas emissions reductions will be reported to illustrate the full potential of the WOW Energy CCLC system focusing on increasing efficiency and reducing emissions.

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Bilgin, Cevat y Handan Kaynar Bilgin. "The Experience of Turkish Economy on Tax Smoothing". En International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.00905.

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Taxes lead a deadweight loss and this deadweight loss increases with the tax rate. The main objective of the government should be deciding the tax rate which minimizes the deadweight loss. The planned tax rate is constant or the expected tax rate is the same as the current tax rate. The ‘random walk test’ of the tax smoothing hypothesis comes out by the fact that changes in the tax rate should be unpredictable. In other words, tax smoothing hypothesis implies that a tax rate has random walk behavior, but this behavior is not sufficient condition for tax smoothing. In this paper, a direct test of tax smoothing is presented; if future tax rate is cointegrate with the current permanent government expenditure rate, the tax smoothing hypothesis holds. By using this test, it is possible to differentiate among ‘strong tax smoothing’, ‘weak tax smoothing’ and ‘no-tax smoothing’. Application of this test to Turkey shows evidence in support of weak form of tax smoothing.

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Bahçe, Abdullah Burhan y Hatice Dayar. "Dimensions of Informality in Transition Economies and Solutions". En International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.00945.

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In most of the former Soviet economies with the start of transformation, revenue loss and lax payments discipline led to low revenue sharing, as well as inefficient tax collection and tax avoidance is common as a major problem has affected economies in transition. In this study, central and Eastern Europe and the former Soviet Union transition countries experienced in tax payments discipline and collection issues are dealt with and a socialist state transformation to a capitalist state in the transition to a market economy from a centrally planned economy with the sustainability of budgetary constraints between state and market are considered. At this point in particular; simple and flat rate tariff preferred in the tax system have considerably reduced the size of the informal economy in transition economies and also the balance has been achieved in fiscal discipline with performance-based budget preferred in the budget system. As a result, about 25 years of the transition-transformation process stages are evaluated in the context of tax system, budgetary and fiscal discipline.

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Kibsey, M. D. y S. A. Sjolander. "Influence of Mach Number on Profile Loss of Axial-Flow Gas Turbine Blades". En ASME Turbo Expo 2016: Turbomachinery Technical Conference and Exposition. American Society of Mechanical Engineers, 2016. http://dx.doi.org/10.1115/gt2016-56410.

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The current profile loss prediction methods for axial turbine blades usually predict a monotonic increase in profile losses at outlet Mach numbers above 1.0, while linear cascade testing in the literature has revealed a more complex behaviour. An objective of this investigation was to help clarify the flow features that are most influential on the profile losses in the transonic and supersonic regimes. Four linear cascades of turbine blades were investigated both experimentally and computationally, at design incidence. Measurements were carried out over an outlet Mach number range of roughly 0.5 to 1.4, and a Reynolds number range of about 5 × 105 to 1.4×106. It was found that the profile losses of the four cascades exhibited a loss “plateau”, where the total pressure loss coefficient became approximately constant over a range of outlet Mach numbers spanning the low supersonic range. Cascades of different geometries exhibited different extents of this loss plateau, and a commonly used Mach number correction for profile losses did not capture the behaviour. In the literature, a relationship has been observed between the base pressure and the profile losses. The base pressure was linked to the losses in the trailing edge wake and in the trailing edge shock system. For this reason, base pressure data were obtained from blades instrumented with a static tap at the trailing edge, and also from computational fluid dynamics (CFD). The results provided insight into the role of the base pressure in the profile losses through the transonic regime. It was concluded from this study that an accurate prediction of the base pressure may serve as a basis for a revised Mach number correction to be applied to the profile loss correlation in the transonic and supersonic flow regimes.

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Informes sobre el tema "Tax losses"

Altshuler, Rosanne, Alan Auerbach, Michael Cooper y Matthew Knittel. Understanding U.S. Corporate Tax Losses. Cambridge, MA: National Bureau of Economic Research, octubre de 2008. http://dx.doi.org/10.3386/w14405.

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Samwick, Andrew. Tax Shelters and Passive Losses After the Tax Reform Act of 1986. Cambridge, MA: National Bureau of Economic Research, julio de 1995. http://dx.doi.org/10.3386/w5171.

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Auerbach, Alan y James Poterba. Tax Loss Carryforwards and Corporate Tax Incentives. Cambridge, MA: National Bureau of Economic Research, marzo de 1986. http://dx.doi.org/10.3386/w1863.

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Feldstein, Martin. Tax Avoidance and the Deadweight Loss of the Income Tax. Cambridge, MA: National Bureau of Economic Research, marzo de 1995. http://dx.doi.org/10.3386/w5055.

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Arnott, Richard y Petia Petrova. The Property Tax as a Tax on Value: Deadweight Loss. Cambridge, MA: National Bureau of Economic Research, abril de 2002. http://dx.doi.org/10.3386/w8913.

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Grinblatt, Mark y Matti Keloharju. Tax-Loss Trading and Wash Sales. Cambridge, MA: National Bureau of Economic Research, enero de 2002. http://dx.doi.org/10.3386/w8745.

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Poterba, James y Scott Weisbenner. Capital Gains Tax Rules, Tax Loss Trading and Turn-of-the-Year Returns. Cambridge, MA: National Bureau of Economic Research, junio de 1998. http://dx.doi.org/10.3386/w6616.

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Graham, John y Hyunseob Kim. The Effects of the Length of the Tax-Loss Carryback Period on Tax Receipts and Corporate Marginal Tax Rates. Cambridge, MA: National Bureau of Economic Research, julio de 2009. http://dx.doi.org/10.3386/w15177.

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Mendoza, Enrique y Linda Tesar. Winners and Losers of Tax Competition in the European Union. Cambridge, MA: National Bureau of Economic Research, octubre de 2003. http://dx.doi.org/10.3386/w10051.

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Goolsbee, Austan. Taxes, Organizational Form, and the Deadweight Loss of the Corporate Income Tax. Cambridge, MA: National Bureau of Economic Research, septiembre de 1997. http://dx.doi.org/10.3386/w6173.

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