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Artículos de revistas sobre el tema "Tax losses"

Autor: Grafiati

Publicado: 4 de junio de 2021

Última modificación: 13 de febrero de 2022

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1

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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2

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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3

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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4

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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5

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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6

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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7

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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8

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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9

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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10

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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11

Gunduz Guliyeva, Aygun. "FEATURES OF THE FİGHT AGAİNST TAX OFFENCES İN THE EUROPEAN UNİON". SCIENTIFIC WORK 65, n.º 04 (23 de abril de 2021): 337–40. http://dx.doi.org/10.36719/2663-4619/65/337-340.

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Every year, the European Union loses billions of euros of public money due to tax avoidance, tax evasion and tax fraud. As a consequent, Member States suffer significant losses of revenue, as well as a dent to the efficiency their tax systems. Moreover, some EU Member States - notably the Netherlands, Ireland, Belgium, Luxembourg, Malta and Cyprus - are using unfair practices to increase the artificial exchange of profits of multinational corporations. This unprecedented challenge deeply questions the ways and means of cooperation, not only for the Taxation and Customs Union, but also within the area of Freedom, Security and Justice, put forward by the Lisbon Treaty. Key words: EU, tax, tax avoidance, evasion, fraud, harmonisation, direct tax, indirect tax

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12

Hopland, Arnt O., Petro Lisowsky, Mohammed Mardan y Dirk Schindler. "Flexibility in Income Shifting under Losses". Accounting Review 93, n.º 3 (1 de septiembre de 2017): 163–83. http://dx.doi.org/10.2308/accr-51907.

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ABSTRACT This study examines the flexibility of multinational firms to adjust their income-shifting strategies—whether using transfer pricing or internal debt—during the tax year to react to affiliates' operating losses. We develop the concept that under flexibility, multinationals can adjust their inter-affiliate payments ex post (i.e., after financial outcomes are revealed, but before the end of the tax year) to minimize worldwide tax payments. Without flexibility, multinationals must commit to their affiliates' income-shifting strategies ex ante (i.e., before financial outcomes are revealed). Our central prediction is that under ex post income shifting, loss affiliates report lower transfer prices and internal leverage than profitable affiliates; under ex ante income shifting, affiliates report the same transfer prices and internal capital structure, regardless of making losses. Using novel data on direct transfer payments and internal debt of Norwegian affiliates, we find empirical evidence that transfer pricing, particularly related to user fees, but not internal debt, provides flexibility to adjust income shifting ex post. In additional tests, we confirm that our results reflect flexibility rather than loss affiliates' poor performance. Our study should interest tax policymakers and researchers by identifying how various mechanisms allow multinational firms to shift income when they face losses. JEL Classifications: F23; H25; H87.

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13

Sidelnykova, Larysa. "PHENOMENON OF TAX LOSSES OF STATE BUDGETARY RESOURCES". Baltic Journal of Economic Studies 1, n.º 2 (2015): 135–41. http://dx.doi.org/10.30525/2256-0742/2015-1-2-135-141.

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14

Vélez-Pareja, Ignacio. "Tax shields, financial expenses and losses carried forward". Cuadernos de Economía 35, n.º 69 (1 de septiembre de 2016): 663–89. http://dx.doi.org/10.15446/cuad.econ.v35n69.54352.

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This article deals with the proper procedure for calculating Tax Shields (TS). The calculation includes cases where Losses Carried Forward are allowed and there is financial Other Income (OI). The procedure takes into account the magnitude of Adjusted Earnings before Interest and Taxes (EBITAdj) -that is, EBIT + OI - OE excluding Financial- compared with Financial Expenses (FE). This comparison defines three intervals and results for TS. If EBITAdj. < 0, TS will be 0; if EBITAdj. > 0 and less than FE, TS is T x EBITAdj.; finally if EBITAdj. > FE, TS is T x FE. When firm possesses OI, TS are not equivalent to the difference in taxes and an adjustment is needed. Proper calculation of TS is important because their value might represent a substantial part of firm value.

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15

이준규. "Tax Avoidance using Built-in Gain or Losses". Korean Lawyers Association Journal 59, n.º 7 (julio de 2010): 136–65. http://dx.doi.org/10.17007/klaj.2010.59.7.004.

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16

Gordon, Roger H., Chong-En Bai y David D. Li. "Efficiency losses from tax distortions vs. government control". European Economic Review 43, n.º 4-6 (abril de 1999): 1095–103. http://dx.doi.org/10.1016/s0014-2921(98)00117-2.

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17

Hackbart, Merl y James R. Ramsey. "Estimating Tax Evasion Losses: The Road Fund Case". Public Budgeting & Finance 21, n.º 1 (enero de 2001): 58–72. http://dx.doi.org/10.1111/0275-1100.00036.

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18

Wu, T. C. Michael y C. C. Yang. "Income tax deductions for losses as insurance revisited". Economic Modelling 41 (agosto de 2014): 274–80. http://dx.doi.org/10.1016/j.econmod.2014.05.009.

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19

Hildred, William M. y James V. Pinto. "Passive Tax Expenditures: Estimates of States’ Revenue Losses Attributable to Federal Tax Expenditures". Journal of Economic Issues 20, n.º 4 (diciembre de 1986): 941–52. http://dx.doi.org/10.1080/00213624.1986.11504569.

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20

Engström, Per, Katarina Nordblom, Henry Ohlsson y Annika Persson. "Tax Compliance and Loss Aversion". American Economic Journal: Economic Policy 7, n.º 4 (1 de noviembre de 2015): 132–64. http://dx.doi.org/10.1257/pol.20130134.

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We study if taxpayers are loss averse when filing returns. Preliminary deficits might be viewed as losses assuming zero preliminary balances as reference points. Swedish taxpayers can to try to escape such losses by claiming deductions after receiving information about the preliminary balance. Using a regression kink and discontinuity approach, we study data for 3.6 million Swedish taxpayers for 2006. There are strong causal effects of preliminary tax deficits on the probability of claiming deductions. Compliance will increase and auditing costs will be reduced if preliminary taxes are calibrated so that most taxpayers receive refunds. (JEL H24, H26)

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21

Kakaulina, M. O. "Budget Tax Revenues and Losses from External Labor Migration in Russia". Journal of Tax Reform 5, n.º 3 (2019): 190–203. http://dx.doi.org/10.15826/jtr.2019.5.3.067.

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One of the reasons behind declining budget revenues can be external migration. This article aims to describe the methodology for estimation of tax losses and revenues from international labor migration for specific types of taxes. Changes in personal income tax revenues are estimated by using the data on the number of labor emigrants (immigrants) for specific occupations, nominal gross monthly wage of employees in this occupation in Russia, standard child tax deductions and the corresponding personal income tax rate for residents (non-residents). Changes in VAT and excise tax revenues caused by the current trends in labor migration are estimated in accordance with the structure of household consumption. The amount of tax revenues (and losses) is calculated as the product of the sum of VAT and excise tax payments made by one member of a household per year when buying goods, works and services on the territory of Russia, and the number of emigrants (or immigrants). The research uses the data provided by Rosstat, Federal Tax Service of Russia and the Analytical Centre under the Government of the Russian Federation for 2012–2017. The conclusion is made that international migration has a negative impact on the tax revenues of the country’s consolidated state budget. Although, throughout the whole of the given period, the balance of additional revenues from VAT, excise taxes and the personal income tax (PIT) on earned income and budget losses from these taxes remained positive, in absolute terms, this balance decreased significantly. Trends in international labor migration affected the balance of tax losses and revenues. Therefore, the government’s attempts to target international labor migration by reforming the tax legislation seem quite reasonable: the upcoming tax reforms will include the introduction of the concept ‘centre of vital interests’ as the second criterion of residence and equalization of the PIT rate for tax residents and non-residents. The proposed methodology can thus prove to be an effective tool for the Federal Tax Service of Russia to estimate the resulting changes in tax revenues as well as other changes related to labor migration processes.

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22

Nawaz, Nasreen. "An optimal quantity tax path in a dynamic setting". European Journal of Government and Economics 6, n.º 2 (31 de diciembre de 2017): 191. http://dx.doi.org/10.17979/ejge.2017.6.2.4329.

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Following Ramsey, the existing literature on optimal quantity taxation only compares the pre and the post-tax market equilibriums in order to account for the efficiency losses. However, when the government imposes a quantity tax on the consumer, the buyer’s price jumps to the pre-tax equilibrium price plus the amount of the tax, and the supply and the demand of the taxed commodity then adjust over time to bring the new post-tax market equilibrium. The existing literature does not take into account the efficiency losses during the adjustment process while computing the optimal quantity taxes. This paper derives an optimal quantity tax path in a dynamic setting minimizing the efficiency losses (output and/ or consumption lost) during the dynamic adjustment process as well as the post-tax market equilibrium.

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23

Stiller, Wojciech. "Corporate Income Tax Contribution of the Polish Financial Sector". e-Finanse 14, n.º 2 (1 de junio de 2018): 83–91. http://dx.doi.org/10.2478/fiqf-2018-0014.

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AbstractThe financial crisis has stimulated debate on the taxation of the financial sector. The focus is on the bank levy and financial transaction tax, whereas corporate income tax attracts less attention in the public debate. Accordingly, this study analyses the contribution of the financial sector to Polish revenue from corporate income tax. Based on tax statistics of the Ministry of Finance from 1998 to 2016, the aggregated effective tax burden of the financial sector is determined and compared with the tax burden of corporations from other sectors. In addition, the study deals with loss deduction of the financial sector in comparison to non-financial corporations.The study shows that the effective tax burden of the financial sector - measured as a ratio of the tax due to income - is higher than the corresponding burden for corporations from outside this sector. A higher corporate income tax burden of the financial sector also applies if it is measured by aggregated profits reduced by losses. An exception to this is the period up to 2002 and the year 2009, when the effective tax burden of the financial sector was lower after the inclusion of losses when compared to other sectors of the Polish economy. This can be explained by the relatively low losses of the Polish financial corporations compared to other corporations. Furthermore, the study shows that tax losses in the financial sector are used much more effectively. The minimum ratio of the expired loss carry-forward - due to its limitation up to five years – to the reported losses accounts for 20.2% for this sector and is thereby significantly lower than the corresponding share of 54.6% for non-financial corporations.

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24

Karczyński, Łukasz. "Loss on „Toxic” Currency Options and Forward Contracts as a Tax-Deductible Expense in Corporate Income Tax – General Issues". Financial Law Review 1, n.º 1 (1 de marzo de 2016): 11–22. http://dx.doi.org/10.1515/flr-2016-0002.

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Abstract Due to financial crisis many entrepreneurs suffered heavy losses on currency options and forward contracts. Tax authorities tend to disallow deduction of those losses from the taxable income. Many cases ended up in administrative courts, resulting in judicature controversies on the issue in question. This paper is the first of four in a cycle. The aim of the whole cycle will be to analyze deeply these controversies and suggest the proper interpretation of the legal provisions, determining whether losses on currency options and forward contracts should or should not be regarded as tax-deductible expenses. The aim of this paper is to determine the scope of the problems to solve as well as to analyze the legal character of the loss on non-deliverable currency options and forward contracts. Therefore this legal character has been determined in the light of Polish corporate income tax act. What is more, the problems with the interpretation of these losses as indirect deductible expenses have been solved.

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25

Karczyński, Łukasz. "Loss on Non-Deliverable Currency Options or Forward Contracts in Corporate Income Tax and the Notion of Expense Related to Acquisition of a Derivative". Financial Law Review 1, n.º 2 (1 de junio de 2016): 1–14. http://dx.doi.org/10.1515/flr-2016-0007.

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Abstract Due to financial crisis many entrepreneurs suffered heavy losses on currency options and forward contracts. Tax authorities tend to disallow deduction of those losses from the taxable income. Many cases ended up in administrative courts, resulting in judicature controversies on the issue in question. This paper is the second of four in a cycle. The aim of the whole cycle will be to analyze deeply these controversies and suggest the proper interpretation of the legal provisions, determining whether losses on currency options and forward contracts should or should not be regarded as tax-deductible expenses. The aim of this paper is to determine if the aforementioned losses may be regarded as expenses related to acquisition of these derivatives (excluded from tax-deductible expenses). The conducted analysis suggests that the expenses made to pay the losses cannot be regarded as such expenses, so they should be regarded as tax-deductible expenses if there are no other obstacles.

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26

Bethmann, Inga, Martin Jacob y Maximilian A. Müller. "Tax Loss Carrybacks: Investment Stimulus versus Misallocation". Accounting Review 93, n.º 4 (1 de octubre de 2017): 101–25. http://dx.doi.org/10.2308/accr-51956.

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ABSTRACT Tax regimes treat losses and profits asymmetrically when profits are immediately taxed, but losses are not immediately refunded. We find that treating losses less asymmetrically by granting refunds less restrictively increases loss firms' investment: A third of the refund is invested and the rest is held as cash or returned to shareholders. However, the investment response is driven primarily by firms prone to engage in risky overinvestment. Consistent with the risk of misallocation, we find a delayed exit of low-productivity loss firms receiving less restrictive refunds, indicating potential distortion of the competitive selection of firms. This distortion also negatively affects aggregate output and productivity. Our results suggest that stimulating loss firms' investment with refunds unconditional on their future prospects comes at the risk of misallocation. JEL Classifications: G31; H21; H25.

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27

Kostrykina, N. S. y A. V. Korytin. "Why Did the Consolidated Tax Regime Cause Massive Losses in Tax Revenue in Russia?" Journal of Tax Reform 6, n.º 1 (2020): 6–21. http://dx.doi.org/10.15826/jtr.2020.6.1.072.

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28

Stafford, N. "Denmark cancels "fat tax" and shelves "sugar tax" because of threat of job losses". BMJ 345, n.º 21 1 (21 de noviembre de 2012): e7889-e7889. http://dx.doi.org/10.1136/bmj.e7889.

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29

Marekwica, Marcel. "Optimal tax-timing and asset allocation when tax rebates on capital losses are limited". Journal of Banking & Finance 36, n.º 7 (julio de 2012): 2048–63. http://dx.doi.org/10.1016/j.jbankfin.2012.03.011.

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30

Putri, Ria Triananda, Ihyaul Ulum y Adi Prasetyo. "Company Risk, Size, Fiscal Loss Compensation, and Tax Avoidance: Evidence from Indonesian Islamic Companies". Journal of Innovation in Business and Economics 2, n.º 02 (3 de enero de 2019): 87. http://dx.doi.org/10.22219/jibe.v2i02.7323.

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The purpose of this research is to examine the influence of corporate risk, company size, and compensation tax losses against tax avoidance. Sample was drawn from Jakarta Islamic Index (JII) companies. We use secondary data from Indonesia stock exchange and company’s official websites. PLS-SEM was used to analyze the data, especially we use WarpPLS 6.0. The result indicates that corporate risk and size significantly influence on tax avoidance, while compensation tax losses has no impact on tax avoidance. This means that the higher of corporate risk, the higher amount of tax avoidance. The bigger size of companies, the higher amount of tax avoidance.

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31

De Simone, Lisa, Kenneth J. Klassen y Jeri K. Seidman. "Unprofitable Affiliates and Income Shifting Behavior". Accounting Review 92, n.º 3 (1 de agosto de 2016): 113–36. http://dx.doi.org/10.2308/accr-51555.

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ABSTRACT Income shifting from high-tax to low-tax jurisdictions is considered a primary method of reducing worldwide tax burdens of multinational firms. Current losses also affect income shifting incentives. We extend prior approaches by explicitly considering unprofitable affiliates and test whether the association between losses and tax incentives for unprofitable affiliates deviates from the negative association observed in profitable affiliates. Results suggest that multinational firms alter the distribution of reported profits to take advantage of losses. Our point estimate for profitable affiliates implies that an increase of one standard deviation in the tax incentive, C, of an affiliate with an average return on assets of 13.3 is associated with a lower return on assets of 0.5 percentage points. The same change in tax incentive of an unprofitable affiliate is associated with an increase in its return on assets of approximately 0.7 percentage points, holding assets, labor, productivity, and other factors constant. We further document a larger responsiveness to tax incentives between profitable and unprofitable affiliates in high-tax jurisdictions, consistent with predictions.

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32

Cooper, Michael y Matthew Knittel. "Partial Loss Refundability: How Are Corporate Tax Losses Used?" National Tax Journal 59, n.º 3 (septiembre de 2006): 651–63. http://dx.doi.org/10.17310/ntj.2006.3.16.

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33

Kostrykina, N. S. y E. V. Zakharenkova. "Transfer of Tax Losses in OECD and BRICS Countries". Financial Journal, n.º 6 (2019): 43–56. http://dx.doi.org/10.31107/2075-1990-2019-6-43-56.

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34

Anderson, Susan E., Lynn Comer Jones y Tracy N. Reed. "Insurance Fraud: Losses, Liabilities, and September 11". Issues in Accounting Education 27, n.º 4 (1 de julio de 2012): 1119–30. http://dx.doi.org/10.2308/iace-50248.

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ABSTRACT This instructional case presents available facts and circumstances surrounding Fortress Reinsurance (Fortress Re). Fortress Re, an agent securing aviation reinsurance, managed a reinsurance pool that covered all four planes involved in the September 11, 2001 disaster. Fortress Re had engaged in deceptive financial reporting, misleading its business partners to believe they were protected in the event of catastrophic loss. The events on 9/11 led to the discovery of this fraud, resulting in multiple lawsuits against Fortress Re, its owners, and its auditor, Deloitte. The case explores the questionable financial reporting and auditing practices employed, as well as significant charitable contributions made with fraudulent funds. The case can serve as an instructional resource for teaching financial accounting, auditing, tax, ethics, and law. The instructional use of this case has been tested in undergraduate and graduate classes. The case can improve students' research skills, since students must use the Accounting Standards Codification and IASB website to answer the financial accounting questions, and a tax research database to address the tax questions. A survey assessing the case found that students exhibited an understanding of and an interest in the case.

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35

Gibson, J. G. y P. A. Watt. "Privatisation versus Poll Tax: A Public Choice Analysis of the Popularity of Two Thatcher ‘Flagships’". Environment and Planning C: Government and Policy 7, n.º 3 (septiembre de 1989): 341–51. http://dx.doi.org/10.1068/c070341.

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Two major policy innovations of the Thatcher governments are analysed—privatisation and poll tax. A public choice analysis is used to predict and explain why poll tax will be a less popular policy electorally than privatisation. The explanation focuses on the distribution of gains and losses between gainers and losers under the two policies. Two implications of the analysis are that future privatisation issues are likely to continue to be underpriced and that increased central grants will be used to reduce the average level of poll tax.

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WAHL, JENNY BOURNE. "TAX TREATMENT OF FOREIGN EXCHANGE GAINS AND LOSSES AND THE TAX REFORM ACT OF 1986". National Tax Journal 42, n.º 1 (1 de marzo de 1989): 59–68. http://dx.doi.org/10.1086/ntj41788773.

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37

Mangoting, Yenni, Oviliani Yenty Yuliana, Jesslyn Effendy, Lovena Hariono y Viennie Melinda Lians. "The Effect of Tax Risk on Tax Avoidance". Jurnal Keuangan dan Perbankan 25, n.º 3 (2 de agosto de 2021): 570–84. http://dx.doi.org/10.26905/jkdp.v25i3.5629.

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This research intends to investigate whether tax risk is associated with tax avoidance, which is proxied by Cash Effective Tax Rate (CETR). Tax risk is measured by six tax risk components: transactional risk, compliance risk, operational risk, financial accounting risk, managerial risk, and reputational risk. The samples in this research are manufacturing companies listed on the Indonesian Stock Exchange (IDX). With a purposive sampling method, there are 168 firm years which we analyzed with OLS regression. The result in this study showed that tax risk is positively associated with CETR. It implied that choices of tax strategies and activities are involved in high tax risk, but firms still choose to comply with tax regulations, which can be seen in high CETR values. This research found that firms need tax risk management to ensure that tax strategies do not impact the firms’ future losses from additional tax payments and fines. Other than that, this research gives a new option for future researchers to measure tax risk using scoring methods and indicators that are engaged in each of the tax risk components.DOI: 10.26905/jkdp.v25i3.5629

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38

Podstawka, Marian y Łukasz Podstawka. "TAXATION OF AGRICULTURAL ACTIVITY IN POLAND: THE CURRENT STATE AND FUTURE PROSPECTS". Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing, n.º 24(73) (14 de diciembre de 2020): 177–88. http://dx.doi.org/10.22630/pefim.2020.24.73.36.

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This study is a response to an ongoing debate on changes in the taxation of agricultural income. The current taxes applicable to farms in Poland do not concern income per se – they are property taxes which include: agricultural tax on land, forestry tax and property tax. Although these taxes do not refer to agricultural income, they are paid by it. It is important, therefore, to know how much this income is reduced by these taxes. Studies show that it is about 10%. Therefore, when a new income tax structure is introduced, its rate should not exceed 10%. The calculation of farm income in Poland will encounter many problems, such as establishing a catalogue of costs, which will include depreciation. In order to include it when calculating income, the present value of a farm’s fixed assets should first be established, which may encounter major substantive and organizational difficulties. More problems will surely follow, such as: dividing costs between household and agricultural holding, determining what a fixed asset is in the case of a farm, etc. It seems that calculating farm income is unavoidable. On the one hand, it is necessary for the potential introduction of income tax. On the other hand, having recognized the income situation of farms, one could resign from estimating losses caused by drought or other unfortunate events. Compensation could be granted due to income losses. This would be a clearer, more obvious and objective criterion. According to current practices, losses caused by unfortunate events (e.g. drought) do not always translate into losses in agricultural income, given that these losses are not always objectively estimated by the committees appointed by provincial governors. In the case of income losses, agricultural accounting data guarantee their objective appraisal. The aim of the paper is to evaluate the current situation regarding the taxation of agricultural activity and to present proposals for potential changes in the taxation of agricultural activity. Two research hypotheses were put forward: 1. the current level of taxation of income and revenue from agricultural activity with agricultural tax and property tax is symbolic, 2. in order to maintain the current tax treatment, the rate of the new tax on farm income cannot be higher than 10%. The article is based on descriptive, tabular and financial analysis methods. The sources of information were literature and FADN agricultural accounting data collected by the Institute of Agricultural and Food Economics – National Research Institute in Warsaw.

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Maydew, Edward L. "Tax-Induced Earnings Management by Firms with Net Operating Losses". Journal of Accounting Research 35, n.º 1 (1997): 83. http://dx.doi.org/10.2307/2491468.

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Belleville, Douglas, Richard J. Cebula, G. Jason Jolley y Clara Bone. "COVID-19-related jock tax revenue losses in US states". Regional Studies, Regional Science 7, n.º 1 (1 de enero de 2020): 428–30. http://dx.doi.org/10.1080/21681376.2020.1820901.

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Connolly, M., N. Kotsopoulos, S. Chen y S. Hwang. "Tax Losses and Gains Attributed to Smoking Cessation in Korea". Value in Health 19, n.º 7 (noviembre de 2016): A876—A877. http://dx.doi.org/10.1016/j.jval.2016.08.328.

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DHALIWAL, DAN S., STEVEN E. KAPLAN, RICK C. LAUX y ERIC WEISBROD. "The Information Content of Tax Expense for Firms Reporting Losses". Journal of Accounting Research 51, n.º 1 (29 de agosto de 2012): 135–64. http://dx.doi.org/10.1111/j.1475-679x.2012.00466.x.

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Blau, Charles W. y Jason B. Coutant. "Federal Tax Treatment of Gains and Losses from Gambling Transactions". Gaming Law Review 7, n.º 5 (octubre de 2003): 319–22. http://dx.doi.org/10.1089/109218803770238434.

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Li, Chu-Shiu, Chwen-Chi Liu y Chen-Sheng Yang. "Tax Deductions for Losses and Equilibrium in Competitive Insurance Markets". Atlantic Economic Journal 38, n.º 1 (13 de diciembre de 2009): 51–63. http://dx.doi.org/10.1007/s11293-009-9210-x.

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Radu, Claudia Florina, Florin Cornel Dumiter, Lavinia Dudas y Stefania Master Jimon. "Study On Budget Revenue Collection, Shadow Economy and Tax Losses Caused By It". Studia Universitatis „Vasile Goldis” Arad – Economics Series 27, n.º 2 (27 de junio de 2017): 1–18. http://dx.doi.org/10.1515/sues-2017-0005.

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Abstract Tax avoidance is a phenomenon faced by all countries, to a lesser or greater extent, and we can say that it has begun to manifest itself since the introduction of taxes. It is known that generally taxes are not pleasing to taxpayers, especially when their level is high. However, it is important for individuals, as a whole, not to evade from their tax obligations. In this context taxes can be regarded as a necessary evil to ensure the resources needed for state functioning. But often some taxpayers are looking for ways to avoid taxes, engaging either in tax evasion to the shelter of the law or in fraudulent evasion. In this paper we present some of the aspects that motivate individuals to pay taxes. Also we analyze the situation of budgetary revenues in Alba County and also the evolution of the main income of consolidated general budget in Romania. In the end of the paper we intend to draw a parallel between shadow economy, tax burden and tax losses due to shadow economy for a sample of 32 countries. In this way we can see where underground economy and tax losses have the highest values and where are required measures to mitigate them.

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Bánociová, Anna y Slavomíra Ťahlová. "Tax Loss Amortization of Companies in Slovakia". Journal of Risk and Financial Management 13, n.º 10 (14 de octubre de 2020): 241. http://dx.doi.org/10.3390/jrfm13100241.

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The purpose of this article is to research how companies optimize income tax with the ambition to maintain the achieved sales and profits at the highest possible level. Its purpose is to find out whether companies in Slovakia compensate for higher tax liability by tax loss amortization to reduce their income tax payable. Based on the review of literature from the field of legislation concerning the tax loss amortization by using the descriptive statistics of selected corporate and tax indicators, the companies are monitored in order to capture their behavior in paying income tax. The methods of deduction and synthesis are used in this article. The observed corporate and tax indicators are focusing on the relationship between the tax liability arising from corporate income tax, amortized tax losses, and the amount of tax payable in Slovakia in the period from 2015 to 2018. Tax loss can be considered as a tool for tax optimization, which is used by companies in all countries of the European Union, while the scope of its applicability is often limited by a time horizon. The amortization of tax losses has an impact on the amount of tax levied and the subsequent income tax payable, while the possibility to use this tool of tax optimization is influenced by the changing legislation in the period under review.

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Sultony, Arief. "Urgensi Regulasi Eksekusi Pidana Denda di Bidang Perpajakan Pasca Undang-Undang Cipta Kerja". Wajah Hukum 5, n.º 1 (23 de abril de 2021): 212. http://dx.doi.org/10.33087/wjh.v5i1.391.

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Job Creation Law has removed Article 13 paragraph (5) and Article 15 paragraph (4) of General Provision and Tax Procedures (KUP) Law. The absence of these articles may result in state financial loss recovery in taxation cannot be recovered. This research will identify how the regulation on the execution of tax fines related to the recovery of state financial loss before Job Creation Law was enacted and the consequences of Job Creation Law implementation on state financial losses recovery caused by tax crime. By applying the normative legal method, this research will propose the solution to the problem. The findings indicate that the KUP Law does not specifically regulate the execution of fines, so that there is a possibility that the fines will not be paid. However, based on Article 13 paragraph (5) and Article 15 paragraph (4) of the KUP Law, the state financial loss recovery can be imposed through tax assessment after court decision has permanent legal force. The elimination of these articles by Job Creation Law has the risk that the state financial losses cannot be recovered. Therefore, regulation in tax criminal fines execution is urgently required so that state financial losses can be recovered.

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Erickson, Merle M., Karen Ton y Shiing-wu Wang. "The Effect of Acquirer Net Operating Losses on Acquisition Premiums and Acquirer Abnormal Returns". Journal of the American Taxation Association 41, n.º 2 (1 de febrero de 2019): 103–24. http://dx.doi.org/10.2308/atax-52395.

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ABSTRACT This study examines whether acquirer NOL-related tax benefits generated in an acquisition are shared with the target. For a sample of 1,959 acquisitions, we find that acquisitions of profitable targets by acquirers with NOLs are associated with higher acquisition premiums than acquisitions by non-NOL acquirers. This result indicates that potential post-acquisition tax benefits from use of acquirer NOLs are shared with the target in the form of higher transaction prices. We also find that the acquirer's merger announcement stock price response is positively associated with these tax benefits, which is consistent with the conclusion that acquirers retain part of these potential tax benefits.

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Nchor, Dennis y Tomáš Konderla. "The Shadow Economy of Czech Republic and Tax Evasion: The Currency Demand Approach". Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 64, n.º 6 (2016): 2081–86. http://dx.doi.org/10.11118/actaun201664062081.

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This study investigates the shadow economy of Czech Republic and the associated losses in tax revenue. The presence of a shadow economy may not necessarily be bad for the economies in which they prevail but they could cause huge losses to government revenue and could also constitute serious violation of labour regulations. The study uses the Currency Demand Approach. It measures the size of the shadow economy in two stages: a) the econometric estimation of an aggregate money demand equation b) the calculation of the value of the shadow economy through the quantity theory of money. The key variables in the study include: the total currency held outside the banking system, the number of automatic teller machines, the deposit interest rate, GDP deflator, the average tax, velocity of money, nominal GDP and nominal money supply. The results from the study show that the shadow economy of Czech Republic on the average is about 20.9 % as at the end of 2013 and the country loses an average tax revenue of about 7.2 % of GDP yearly. The data was obtained from the World Bank country indicators and the International Financial Statistics.

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Kuźniacki, Błażej. "Discriminatory tax treatment of CFC’s losses towards losses of partnerships, economic double taxation, exchange of tax information and future developments of the Norwegian CFC rules". Skatterett 33, n.º 04 (21 de noviembre de 2014): 349–84. http://dx.doi.org/10.18261/issn1504-310x-2014-04-04.

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