Gotowe bibliografie tematyczne / Tax accounting

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Gotowa bibliografia na temat „Tax accounting”

Autor: Grafiati
Data publikacji: 4 czerwca 2021
Data aktualizacji: 25 lipca 2025

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Artykuły w czasopismach na temat "Tax accounting"

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Сорокина, Л. Н., Н. Б. Гусарева, and А. В. Бондаренко. "Accounting and tax accounting of corporate income tax." Экономика и предпринимательство, no. 9(122) (October 3, 2020): 1246–50. http://dx.doi.org/10.34925/eip.2020.122.9.244.

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Современная бухгалтерская отчетность должна быть понятна пользователю при принятии управленческих решений. В отчете о финансовых результата отражается прибыль до налогообложения, которая определена по правилам бухгалтерского учета. А обязательства перед бюджетом по налогу на прибыль организаций определяются по правилам налогового учета, которые регламентируются Налоговым кодексом. В этой связи, пользователю финансовой отчетности необходимо прозрачность при анализе чистой прибыли. На чистую прибыль, в свою очередь, исчисленный налог на прибыль влияет не в полной мере. Поэтому данная статья пред
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Sumar, Ramiro Rodrigues. "Accounting Automation and the Future of the Accounting Profession." Núcleo do Conhecimento 17, no. 06 (2021): 167–81. https://doi.org/10.32749/nucleodoconhecimento.com.br/accounting/accounting-profession.

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The presence of quality in the services provided is indeed indispensable for the survival of the accounting profession, since it translates into the objective of an accountant. Information systems, new artificial intelligence technologies and innovation, when connected with the expertise of accounting professionals, can result in greater performance of companies and, consequently, the economy. Considering that the profession of the accountant seeks to provide tax information to the tax authorities, this article aims to demonstrate that this profession is in a process of migration with regard t
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BONDARENKO, Olha, and Hanna KLOKOVA. "Tax accounting and reporting in the tax administration system." Economics. Finances. Law 12/1, no. - (2022): 18–20. http://dx.doi.org/10.37634/efp.2022.12(1).4.

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The paper is devoted to topical issues of tax accounting. The research topic is very important because it provides information to external and internal users in order to control the process of accrual, completeness and timely payment of taxes. Since the tax legislation is changing at a very fast pace and every accountant must be competent in these changes, as well as be involved in the control of the assessment of taxes and their timely payment. This also applies to the corporate income tax, because accounting for indicators related to this tax is in some way the most difficult. Disclosure of
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Ahmeti, Dr Sc Skender, Dr Sc Muhamet Aliu, MSc Alban Elshani, and Yllka Ahmeti. "TAX RESEARCH Financial Accounting versus Tax Accounting - Tax Rules’ Impact on Investment Decisions." ILIRIA International Review 4, no. 1 (2016): 9. http://dx.doi.org/10.21113/iir.v4i1.50.

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This paper provides guidance for all those interested in research related to tax. In the study are included three main areas dealing with taxes and about taxes: (1) the role of information in corporation tax expenditures under the rules and laws of the country against financial statements according to international accounting standards, (2) case study PTK; how much effective tax and tax on extra profit has it paid (3) the impact of tax rules on investment decisions - the reasons and profits of the company and the host country. We will try to summarize here the three areas of study and come to
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Камилова, Р. Ш., and К. Н. Загирова. "Inventory tax accounting." Экономика и предпринимательство, no. 6(119) (June 23, 2020): 1122–25. http://dx.doi.org/10.34925/eip.2020.119.6.238.

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В статье описывается о важности налогового учета в хозяйствующих субъектах. Ведение налогового учета входит в обязанность всех организаций, в том числе применяющих специальные налоговые режимы. Именно налоговый учет дает возможность формирования полной и достоверной информации о порядке учета в целях налогообложения хозяйственных операций. The article describes the importance of tax accounting in business entities. Keeping tax records is the responsibility of all organizations. It is tax accounting that enables the formation of complete and reliable information on the accounting procedure for
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Galaktionova, N. V. "ONLINE STORE: ACCOUNTING AND TAX ACCOUNTING." Социосфера / Sociosphere 8, no. 1 (2017): 30–34. http://dx.doi.org/10.24044/sph.2017.1.3.

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Meidijati, Meidijati, and Yvonne Augustine. "The Effect of Tax Accounting, Green Accounting, and Carbon Accounting on Environmental, Social, and Governance Performance: Moderated by Green Intellectual Capital." Technium Social Sciences Journal 31 (May 9, 2022): 371–87. http://dx.doi.org/10.47577/tssj.v31i1.6446.

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Researchers structured this study to obtain empirical evidence about how the effect of tax accounting (TAC), green accounting (GAC), and carbon accounting (CAC) on environmental, social, and governance (ESG) performance moderated by green intellectual capital (GIC). The financing of ESG activities according to tax accounting, green accounting, and carbon accounting. This study uses primary data obtained from respondents to questionnaire answers representing public companies (listed on the Indonesia Stock Exchange (IDX)). The researcher sent questionnaires via company email or email to official
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Vita Lisya, Siti Rosyafah, and Syafi’i. "PENGARUH PENGETAHUAN PERPAJAKAN DAN PERSEPSI TERHADAP MINAT MENJADI AKUNTAN PAJAK (Studi Pada Mahasiswa Akuntansi FEB Universitas Bhayangkara Surabaya)." AKUNTANSI '45 2, no. 1 (2021): 28–37. http://dx.doi.org/10.30640/akuntansi45.v2i1.103.

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The development of the business world and business practices that are increasingly rapidly increasing demand for labor, especially from accounting majors. A tax accountant is one of the promising job prospects in the accounting major. This study aims to determine the effect of tax knowledge, perceptions of interest in becoming a tax accountant. This study is a quantitative study with a sample calculated using the slovin formula and obtained a minimum sample of 62 respondents from Accounting Students FEB Bhayangkara University Surabaya. Data analysis was carried out using descriptive statistica
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Kröner, Michael, and Claus Beckenhaub. "Konzernsteuerquote: Vom Tax Accounting zum Tax Management." Die Unternehmensbesteuerung 1, no. 10 (2008): 631–40. http://dx.doi.org/10.9785/ubg-2008-011007.

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Harnovinsah, Harnovinsah, and Septyana Mubarakah. "DAMPAK TAX ACCOUNTING CHOICES TERHADAP TAX AGGRESSIVE." Jurnal Akuntansi 20, no. 2 (2017): 267. http://dx.doi.org/10.24912/ja.v20i2.58.

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Penelitian ini bertujuan untuk menganalisis tax accounting choices, defferen tax expense dan firm size sebagai indikator tax aggressiveness. Sampel yang digunakan penelitian ini sebanyak 50 perusahaan manufaktur yang terdaftar di Bursa Efek Indionesia (BEI) selama periode 2010-2014. Sampel diambil dengan cara purposive random sampling dengan menggunakan criteria tertentu. Tax accounting choices diukur dengan pemilihan metode garis lurus dan metode FIFO dengan variabel dummy, sedangkan untuk deffered tax expense diukur dengan membandingkan deffred tax expense dengan total asset.Firm size diukur
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Rozprawy doktorskie na temat "Tax accounting"

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Bornemann, Tobias. "Tax Avoidance and Accounting Conservatism." WU Vienna University of Economics and Business, Universität Wien, 2018. http://epub.wu.ac.at/6058/1/SSRN%2Did3114054.pdf.

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This study analyzes the relation between accounting conservatism, future tax rate cuts and countries' level of book-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift taxable income into the lower taxed future. Using a panel of firms across 18 countries from 1995 to 2010 I find that conditional conservatism is positively and significantly associated with future tax rate cuts when book-tax conformity is high. This effect is particularly pronounced for firms that concentrate the majority of their operations in the coun
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LI, Yongbo. "Tax-induced earnings management, auditor conservatism, and tax enforcement." Digital Commons @ Lingnan University, 2014. https://commons.ln.edu.hk/acct_etd/17.

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Prompted by the recent statutory corporate income tax-rate reduction in China, in this study I investigate whether the constraining effect that quality auditors have on tax-related discretionary current accruals (DCA) differs for two sub-groups of listed firms with tax incentives to manage earnings upward versus downward. I also explore whether the effectiveness of tax authority scrutiny (i.e. tax enforcement) on DCA differs for the same two groups. I find that the firms’ two external monitors are sensitive to the direction of managerial incentives for earnings management. Specifically, higher
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Beyer, B. (Bianca). "Corporate tax avoidance:does the level of tax aggressiveness depend on economic factors?" Master's thesis, University of Oulu, 2014. http://urn.fi/URN:NBN:fi:oulu-201403131179.

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The purpose of this thesis is to find evidence about national-scale economic instability (especially reflected in the impacts of the financial crisis) being present also on a business level, namely in the form of corporate tax avoidance. A broad strand of literature copes with the topic of corporate tax avoidance. The research stems mostly from companies located in the United States. This thesis combines the approaches taken from US prior research with several cross-country comparisons in Europe in order to examine the influence of economic factors that are specific for each country on the lev
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Lopez, Robert A. "Tax-effect accounting in Australia : the nature and treatment of the provision for deferred income tax." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 1994. https://ro.ecu.edu.au/theses/1091.

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Tax-effect accounting has been controversy since its origin in allocation has generally been adopted the subject in the 1940s. Tax across the English speaking world, even though underlying basic issues have not been resolved. A review of the literature shows that issues such as: whether income tax is an expense; whether the provision for deferred income tax is a liability and whether the provision for future income tax benefit is an asset have not been resolved because of differing opinions as to what is an expense, liability or an asset. The development of a conceptual framework in Australia,
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ZHANG, Feng. "An empirical analysis of book-tax reporting difference and tax noncompliance behavior in China." Digital Commons @ Lingnan University, 2005. https://commons.ln.edu.hk/acct_etd/13.

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The traditional accounting system in China was directly linked to the tax assessment. The close linkage between the two sets of reporting rules has substantially weakened, as China promulgated a series of accounting standards and regulations in the late 1990s. As a result, accounting for financial reporting purposes does not have to conform to accounting for tax reporting purposes. This divergence between the two measures of income will inevitably cause accounting book income to differ from taxable income. This is because the more the excess of book income over taxable income, the more the mag
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Sünwoldt, Matthias [Verfasser]. "Essays on behavioral tax research and tax accounting / Matthias Sünwoldt (geb. Braune)." Berlin : Freie Universität Berlin, 2016. http://d-nb.info/111088446X/34.

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Lee, Michelle. "Carried Interest: Beyond Mitt Romney's Tax Returns." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/535.

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This paper discusses the rise of carried interest in investment partnerships and its controversial tax treatment; it looks into the history of private equity as well as recent literature in determining whether its current treatment is justified, and moreover, suggests further considerations with regards to the matter.
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Hamilton, John Russell. "New Evidence on Investors' Valuation of Deferred Tax Liabilities." Thesis, The University of Arizona, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10748935.

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<p> Although deferred tax liabilities represent a significant liability for most firms, prior research provides mixed evidence concerning investors' valuation of these items. Using an expanded data set of hand-collected tax footnotes, I examine (1) whether investors recognize depreciation-related deferred tax liabilities as economic burdens, and if so, (2) how investors measure the effect of these liabilities. I find evidence suggesting that investors price depreciation-related deferred tax liabilities as economic burdens and show that my primary findings are robust to the use of a changes-bas
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Addeh, Rahma. "Book-tax differences and the persistence of accounting earnings." Thesis, University of Southampton, 2016. https://eprints.soton.ac.uk/402059/.

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This study aims to examine the relationship between Book-Tax Differences and earnings quality i.e. earnings persistence in order to assess the usefulness of accounting earnings for decision making. Managers may have incentives to increase accounting or “book” earnings while simultaneously reducing taxable income, any difference in the two measures is termed the book-tax difference (BTD). As the measurement of accounting earnings and taxable income is based on two different sets of rules differences can arise because of permissible discretion in the measurement of accounting income representing
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Brown, Darryl Lee. "The Persistence and Value Relevance of Earnings From Tax Savings." Diss., The University of Arizona, 2006. http://hdl.handle.net/10150/195331.

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This dissertation examines the persistence and value relevance of earnings attributable to tax savings and the extent to which this persistence and value relevance differs from those of nontax earnings. After controlling for factors previously shown to be systematically associated with the tax component of earnings, results show that tax savings are significant and statistically persistent but statistically less persistent than earnings from nontax sources. Results also reveal that the persistence of tax savings changes across tax regimes whereas earnings from nontax sources remain relativel
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Książki na temat "Tax accounting"

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Carrington, Glenn R. Tax accounting. American Bar Association, 1995.

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Board, Accounting Standards. Accounting for tax. AccountingStandards Board, 1995.

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Walters, Robert. Accounting for tax. Accountancy Books, 1997.

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Stitt, Iain P. A. Deferred tax accounting. 2nd ed. Institute of Chartered Accountants in England and Wales, 1985.

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Stitt, Iain P. A. Deferred tax accounting. Institute of Chartered Accountants in England and Wales, 1985.

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Gertzman, Stephen F. Federal tax accounting. 2nd ed. Warren Gorham Lamont, 1993.

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Gertzman, Stephen F. Federal tax accounting. 2nd ed. Warren Gorham Lamont, 1993.

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Lang, Michael B. Federal tax accounting. LexisNexis Matthew Bender, 2006.

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Gertzman, Stephen F. Federal tax accounting. Warren, Gorham & Lamont, 1988.

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Elliott, Manning, and Hymel Mona L, eds. Federal tax accounting. 2nd ed. LexisNexis, 2011.

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Części książek na temat "Tax accounting"

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Turner, D. E., and P. H. Turner. "Paying Tax." In GCSE Accounting. Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-11734-5_21.

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Nicholson, Margaret. "Value Added Tax." In Accounting Skills. Macmillan Education UK, 1989. http://dx.doi.org/10.1007/978-1-349-10853-4_17.

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Cooper, Robert. "Tax and Accounting." In Corporate Treasury and Cash Management. Palgrave Macmillan UK, 2004. http://dx.doi.org/10.1057/9781403946010_19.

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Hlavica, Christian, Uwe Klapproth, and Frank M. Hülsberg. "Tax Fraud." In Tax Fraud & Forensic Accounting. Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6444-1_3.

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Dühnfort, Alexander M., Monika Zitzmann, Michael Hundebeck, Christian Hlavica, and Daniela Kühne. "Tax Fraud." In Tax Fraud & Forensic Accounting. Springer Fachmedien Wiesbaden, 2016. http://dx.doi.org/10.1007/978-3-658-07840-9_3.

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De Vito, Antonio. "A global minimum tax." In Responsible Finance and Accounting. Routledge, 2023. http://dx.doi.org/10.4324/9781003317333-10.

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Ding, Yin. "Tax Accounting: Minimizing Tax Burden within Legal and Tax Framework." In Proceedings of the 2023 3rd International Conference on Financial Management and Economic Transition (FMET 2023). Atlantis Press International BV, 2023. http://dx.doi.org/10.2991/978-94-6463-272-9_32.

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Farrar, Jonathan, Dawn W. Massey, and Linda Thorne. "Personal tax compliance." In The Routledge Handbook of Accounting Ethics. Routledge, 2020. http://dx.doi.org/10.4324/9780429490224-23.

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Dodge, Roy. "Accounting for value added tax." In The Concise Guide to Accounting Standards. Springer US, 1991. http://dx.doi.org/10.1007/978-1-4899-7096-1_5.

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Meyer, Marco, Rüdiger Loitz, Robert Linder, and Peter Zerwas. "Interne Kontrollsysteme im Tax Accounting." In Latente Steuern. Gabler, 2010. http://dx.doi.org/10.1007/978-3-8349-8580-4_7.

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Streszczenia konferencji na temat "Tax accounting"

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Bespalova, Anastasia Nikolaevna. "GENESIS OF TAX ACCOUNTING." In Russian science: actual researches and developments. Samara State University of Economics, 2020. http://dx.doi.org/10.46554/russian.science-2020.03-1-672/675.

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This article is devoted to the history of the development and origin of tax accounting in Russia and the world. The stages of development of tax accounting in Russia are highlighted and the prospects for this area in our country are determined
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Indrawan, Rizki, and Vicky Dzaky Cahaya Putra. "The Influence on Tax Rate and Tax Sanction on Tax Compliance of Non-Employees." In Annual International Conference on Accounting Research (AICAR 2019). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200309.040.

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Yin Kuo, Chen. "BUSINESS STRATEGY, ACCOUNTING CONSERVATISM, TAX AGGRESSIVENESS." In MBP 2024 Singapore International Conference on Management & Business Practices, 13-14 March. Global Research & Development Services, 2024. http://dx.doi.org/10.20319/icbellp.209210.

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Different from literature studying the bi-variable relation between business strategy and accounting conservatism as well as tax aggressiveness, this research provides original ideas exploring the relation among business strategy and accounting conservatism through tax aggressiveness. Using the Taiwan data including high-technology and traditional industries, our results indicate that first, prospector companies are more tax aggressive, and are more accounting conservative than defender ones. Secondly, the positive effect of business strategy on accounting conservatism holds through increasing
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Kotyla, Cyryl. "TEACHING TAX ACCOUNTING AT MASTER’S LEVEL." In 13th International Technology, Education and Development Conference. IATED, 2019. http://dx.doi.org/10.21125/inted.2019.0023.

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Caduc, Sabrina. "E-commerce: accounting and tax aspects." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.43.

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Creating an online store and the importance of electronic commerce today is so great that we could not imagine what would happen if we suddenly could no longer purchase online. On the world market, e-commerce is registering remarkable growth, an important factor being the Covid-19 pandemic, and a large increase in online stores is expected. Resulting from this consideration, it is important to study in more depth the particularities of accounting in electronic commerce, as well as taxation in this field. In the research, I used the following methods: observational research, the study of offici
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Korneeva, Tatyana Anatolievna, and Daria Sergeevna Kosheleva. "MANAGEMENT ACCOUNTING FOR A TAX AS A MEANS OF TAX OPTIMIZATION." In Russian science: actual researches and developments. Samara State University of Economics, 2020. http://dx.doi.org/10.46554/russian.science-2020.03-1-879/882.

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The article is devoted to the study of approaches to the organization of tax management accounting in order to optimize the level of tax burden of an economic entity to improve the efficiency of an enterprise in terms of its taxation. The classification of tax expenditures is proposed for budgeting purposes in the management accounting system
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Гойгова, М. Г. "A NEW APPROACH TO INTEGRATING ACCOUNTING AND TAX ACCOUNTING SYSTEMS IN AN ENTERPRISE." In Международная научно-практическая конференция "НАУКА И ОБЩЕСТВО: ИНСТРУМЕНТЫ И РЕШЕНИЯ ГЛОБАЛЬНЫХ ПРОБЛЕМ СОВРЕМЕННОСТИ". Crossref, 2024. http://dx.doi.org/10.26118/5638.2024.70.84.006.

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В статье предложена новая национальная концепция налогового учета, основанная на определенных принципах. Автором доказано, что наиболее выгодным способом расчета налога на прибыль непосредственно является получение информации, разрабатываемой в системе бухгалтерского учета, по сравнению с самостоятельным налоговым учетом. Разница описана в методах учета доходов и расходов, что приводит к их дублированию и трудностям в подаче документов при составлении налоговой отчетности. Результаты исследования показывают, что предлагаемый подход к сближению систем бухгалтерского учета и налогового учета, ко
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Pandapotan, Daniel, and Christine Tjen. "Tax Awareness of the Conceptions of Tax Compliance within Surabaya Society: A Study in Surabaya, Indonesia." In 6th International Accounting Conference (IAC 2017). Atlantis Press, 2018. http://dx.doi.org/10.2991/iac-17.2018.4.

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Исаева, Дарья Александровна, and Марина Викторовна Карп. "THE IMPORTANCE OF TAX ACCOUNTING AND PRESENTATION OF INCOME TAX REPORTING." In Поколение будущего: сборник статей XLV Международной студенческой научной конференции (Санкт-Петербург, Март 2023). Crossref, 2023. http://dx.doi.org/10.37539/230331.2023.72.10.005.

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Рассмотрены основные аспекты и особенности, связанные с ведением организациями налогового учета в рамках осуществления своей деятельности. Выделены некоторые трудности, с которыми сталкиваются добросовестные налогоплательщики и предложены меры по преодолению сложностей в области регулярного исчисления организациями налога на прибыль. The main aspects and features related to the maintenance of tax accounting by organizations in the framework of their activities are considered. Some difficulties faced by conscientious taxpayers are highlighted and measures are proposed to overcome difficulties i
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Бардина, Ирина Валентиновна. "ACCOUNTING FOR BAD DEBT OF AN ORGANIZATION FOR TAX ACCOUNTING PURPOSES." In Научные исследования в современном мире. Теория и практика: сборник статей XXVI всероссийской (национальной) научной конференции (Санкт-Петербург, Май 2024). Crossref, 2024. http://dx.doi.org/10.37539/240503.2024.83.12.003.

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В статье рассматриваются вопросы безнадежных долгов организации и их отражение в налоговом учете. Налоговый кодекс РФ содержит требования для учета таких долгов. Они признаются во внереализационных расходах организации. Признание безнадежных долгов требует предварительной инвентаризации. На основании информации, полученной по результатам инвентаризации дебиторской задолженности необходимо сделать классификацию задолженности. The article discusses the issues of bad debts of an organization and their reflection in tax accounting. The Tax Code of the Russian Federation contains requirements for a
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Raporty organizacyjne na temat "Tax accounting"

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Edgerton, Jesse. Investment, Accounting, and the Salience of the Corporate Income Tax. National Bureau of Economic Research, 2012. http://dx.doi.org/10.3386/w18472.

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Hendrickson, S. Material protection control & accounting (mpc&a) tax issues and history. Office of Scientific and Technical Information (OSTI), 1999. http://dx.doi.org/10.2172/15001991.

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Calijuri, Mónica, and Andrés Muñoz Miranda. CACAO: Accounting and Organizational Data Storage and Consultation System: Open-Source Software for Tax Administrations. Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0004758.

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CACAO is a web platform that allows for the receipt, validation, processing, and analysis of accounting data from taxpayers in a standardized manner. Developed in open-source code, the platform's goal is to facilitate the transmission of taxpayer data and optimize the use and analysis of accounting data by tax administrations in Latin America and the Caribbean.
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Grieco, Kevin. Can Rural Property Tax Generate Revenue? A Simple Accounting Exercise in Sierra Leone. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.010.

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How should governments in sub-Saharan Africa boost their own-source revenue? In this research note I explore the decision of policymakers to expand property taxation into rural areas in the context of developing countries. A policymaker weighing the costs and benefits of rural taxation must first consider the potential net revenue that can be extracted from rural areas. Ultimately, this is an empirical question that requires reliable data on the costs and potential revenue associated with rural taxation. Unfortunately, little such reliable data exists. In this project, I seek to fill this gap
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Gu, Yuanyuan, and Jhorland Ayala-García. Emigration and Tax Revenue. Banco de la República de Colombia, 2022. http://dx.doi.org/10.32468/dtseru.312.

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According to the World Migration Report 2020, the number of international migrants increased from 84 million in 1970 to 272 million in 2019, accounting for 3.5% of the world’s population. This paper investigates the aggregated effect of emigration on the tax revenue of sending countries with a focus on developing nations. Using a gravity approach, we construct a time-varying exogenous instrument out of geographic time-invariant dyadic characteristics that allow us to estimate the predicted emigration rate for every country. Then, we follow an instrumental variable approach where we use our pre
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Zanoni, Wladimir, Paul Carrillo-Maldonado, Juan Pantano, and Nicolás Chuquimarca. Irrational Bunching? Tax Regimes, Brackets, and Taxpayer Behaviors. Inter-American Development Bank, 2024. http://dx.doi.org/10.18235/0013005.

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In this study, we examine the behavior of self-employed taxpayers who “bunch" at an income level just below a critical threshold, which triggers a transition from a simple tax regime to a more complex one. Under the simple regime, individuals complete their tax forms independently, while the complex regime mandates the use of a public accountant for maintaining accounting records. Utilizing data from the Ecuadorian tax authority from 2011 to 2014, we initially observed and documented the bunching behavior prompted by the shift between regimes. Subsequently, we assess the impact of this regime
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Shackelford, Douglas, Joel Slemrod, and James Sallee. A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior. National Bureau of Economic Research, 2007. http://dx.doi.org/10.3386/w12873.

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Shmakova, Marina V. TO THE QUESTION OF THE NEED FOR ACCOUNTING THE SPECIFICITY OF TAX LEGISLATION AND THE FEATURES OF THE ORGANIZATION'S STADIAL DEVELOPMENT IN TAX PLANNING. Fund Economy, 2018. http://dx.doi.org/10.12731/financialeconomy-2018-8-528-531.

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Gurgel, Angelo, Gilbert Metcalf, and John Reilly. Comparing Tax Rates Using OECD and GTAP6 Data. GTAP Research Memoranda, 2006. http://dx.doi.org/10.21642/gtap.rm07.

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In prior research, Babiker, Metcalf, and Reilly (2003) computed capital and labor tax rates to augment GTAP 4 data that did not comprehensively cover taxes. Recently, we updated these tax rates to 2001 to match the GTAP 6 base year. We realize there was an attempt to improve representation of taxes in GTAP 6, but as admitted by GTAP this was as yet incomplete. For those who might require a more complete tax accounting we have followed an approach that has the benefit of, at least in the aggregate, reconciliation with widely available tax receipt data. This note compares the tax rates derived f
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Manwaring, Priya, and Tanner Regan. Public Disclosure and Tax Compliance: Evidence from Uganda. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.088.

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In many lower-income countries, where property taxes could provide a significant source of revenue for cities grappling with growing populations, cities often face limited capacity to effectively enforce tax collection. This constraint hinders their ability to fund and deliver essential local services. In Kampala, property taxes levied on buildings – are the single largest component of own source revenues, accounting for over 38 per cent of local revenues in 2019/20. However, compliance with this tax is low in cities in many low-income countries, and Kampala is no exception. Only 12 per cent o
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