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Rozprawy doktorskie na temat „Tax accounting”

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

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1

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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2

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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3

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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5

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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6

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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7

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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8

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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9

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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10

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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11

LUO, Kim Wan Rebecca. "Two essays on the mitigating factors of corporate tax noncompliance." Digital Commons @ Lingnan University, 2015. https://commons.ln.edu.hk/acct_etd/21.

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Corporate tax noncompliance is a serious problem in many developed and developing countries. My PhD thesis is composed of two essays to investigate various factors that mitigate corporate tax noncompliance by listed Chinese firms. The first essay examines whether a firm’s corporate tax noncompliance can be constrained by auditor quality. Past studies have shown that high-quality auditors are effective in reducing earnings management, which mainly involves overstatements of earnings. In this essay, I find that high-quality auditors are associated with better overall tax compliance by their clie
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12

Pedwell, Kathryn. "Influence of accounting on tax court decisions, an empirical analysis." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape2/PQDD_0026/NQ49529.pdf.

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13

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

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14

McCarthy, Maureen H. "Accounting for corporate tax losses: a survey of corporate practice." Thesis, Queensland University of Technology, 1993. https://eprints.qut.edu.au/227026/1/T%28BS%29%2063_McCarthy_1993.pdf.

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The objective of the study is to empirically examine the recognition or nonrecognition of the asset, Future Income Tax Benefit (FITS), fn companies where carryforward tax losses exist. The study sought evidence as to whether the recognition/non-recognition of FITS may be explained through the economic consequences of accounting policy choice. As the recognition of FITS, is reliant on the application of the AASB 1020 asset recognition criterion of "virtual certainty", an examination of the numerical equivalents (ie. percentages), corporate group accountants associate with the asset reco
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15

Lewis, Judy D. (Judy Dianne). "Examination of the Effects of Experience and Missing Information on Tax Preparer Judgment." Thesis, University of North Texas, 1996. https://digital.library.unt.edu/ark:/67531/metadc279220/.

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This research examines how experience and missing information affect judgments of tax return preparers. Tax return preparers may often be faced with the problem of incomplete information, and their responses to this problem may be conditioned by whether or not they recognize information is missing. Based on the Holland et al.'s cognitive theory of induction as applied to tax judgment by Marchant et al., it was hypothesized that experienced tax preparers would correctly classify more items as to their relevance to a specific tax issue than novice tax preparers. Additionally, it was hypothesized
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16

Shovtenko, О. V. "The Depreciation of Fixed Assets in the Context of Legislative Changes." Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7764.

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17

Finley, Andrew Rhodes. "The Impact of Large Tax Settlements on Firms' Subsequent Tax and Financial Reporting." Diss., The University of Arizona, 2015. http://hdl.handle.net/10150/555888.

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In this study, I examine how firms change their tax avoidance and financial reporting following large tax settlements. I find that firms decrease tax avoidance following large settlements and this effect is concentrated among firms under-reserved for the settlement for financial accounting purposes. Additionally, my results suggest firms learn from tax examination resolutions in a way that affects their financial reporting over the tax account. Finally, I find that the effect of large settlements also spills over to firms within the same auditor network. This study provides context to the tax
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18

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

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This article-based thesis consists of three main papers that examine the use of fair value accounting in banks and how it can influence behaviour with systemic effects; this helps in understanding the role of fair value accounting in the global financial crisis. The examination consisted of two parts. The first part was the investigation of how fair value accounting was actually used by South African banks. The second part was the development of an analytical model that links together fair value accounting, bank capital regulation and economic outcomes. The South African case study was further
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19

ZHOU, Ying. "Ownership structure, board characteristics, and tax aggressiveness." Digital Commons @ Lingnan University, 2011. https://commons.ln.edu.hk/acct_etd/3.

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Tax aggressiveness, as commonly proxied by the effective tax rate (ETR), measures a firm’s effort spent on minimizing its tax payments. It is suggested that more tax aggressive firms have greater incentives to allocate resources to minimize taxes and thus have lower ETRs. Corporate governance has been continuously receiving attention in literature across different fields and can affect a firm’s tax strategy through its control mechanism. This thesis investigates how corporate governance influences a firm’s tax aggressiveness. The main hypothesis of this thesis is whether firms with good corpor
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20

Downs, Brian. "The U.S. Corporate Tax System: Shortcomings and Alternatives." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/788.

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The purpose of this paper is to propose an alternative to the current U.S. corporate tax system. This paper analyzes the qualities of a “good” tax, theories of international neutrality, the two major international tax systems, and how the U.S. hybrid system falls short of these criteria. The current U.S. tax system is inefficient and overly complex. This paper will show that the U.S. tax system has major shortcomings, and will explore the popular proposals for reform. After demonstrating the strengths and weaknesses of the proposals, this paper concludes that a territorial income tax system wi
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21

Mauler, Landon. "The Role of Additional Non-EPS Forecasts: Evidence Using Pre-Tax Forecasts." Diss., The University of Arizona, 2013. http://hdl.handle.net/10150/283609.

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In this study, I examine whether and how analysts' pre-tax earnings forecasts are informative to investors. Specifically, I first examine the determinants of pre-tax forecast coverage and whether pre-tax forecasts are incrementally informative to investors in evaluating firm performance. Next, I examine whether pre-tax forecasts decrease the transparency of tax-related earnings management. Lastly, I examine how pre-tax earnings forecasts influence management's incentives to avoid taxes. Using I/B/E/S data from 2002-2011, I find pre-tax forecast coverage is associated with firm-level tax ch
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22

Přidal, Martin. "Enhancing the Better Corporate Governance Practice: From Accounting Scandals to Tax Risk Management." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75024.

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Recent accounting scandals and current global financial crisis have brought new demands on the whole corporate world. The call for better corporate governance is strengthening in all business areas including tax. Tax non -- compliance brings substantial risks for both tax payers and tax revenue authorities. The way how companies manage their tax risks can significantly influence their overall financial performance and reputation. The paper deals with issues of tax non -- compliance as a lack of good corporate governance practice. The main goal of the paper is to put tax into the concept of cor
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23

Killen, Karen L. "Ratio of Income Tax Expense to Operating Income as an Indicator of Fraud." Thesis, Northcentral University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10105357.

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<p> Financial statement fraud is so prevalent that the American Institute of Certified Public Accountants (AICPA) and the Securities and Exchange Commission (SEC) both issued guidelines dealing with revenue recognition specifically because the majority of financial statement fraud involves overstating revenue. The specific problem addressed by this study was that although there are analytical procedures used throughout the audit process, only 10% - 12% of detected frauds are found using this method. Research has shown that companies with large differences between reported net income and taxabl
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24

Naon, Joshua. "Why Corporations Avoid Taxes Through Inversions: How To Fix the United States Tax System." Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/cmc_theses/989.

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The current United States tax code regarding inversions and collection of foreign taxable income is outdated in a heavily globalized world market. Multinational corporations have played games to circumvent the current inversion tax code, Section 7874, in order to lower their effective tax bill. The avoidance of taxes stems from the high corporate tax rate combined with the United States’ worldwide taxation policy, which few countries in the developed world implement. The fear for United States politicians and citizens alike is that the current trend of tax inversions will increase to the point
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25

Mahangila, Deogratius Ng'winula. "SMEs' corporate income tax compliance in Tanzania." Thesis, University of Southampton, 2014. https://eprints.soton.ac.uk/370451/.

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Many governments are struggling with inadequate tax revenue and increasing tax gaps. Consequently, changing behaviour of non-compliant taxpayers as small and medium enterprises (SMEs) because of their tax revenue potential and non-compliance behaviour is essential. This thesis examined the impact of corporate income tax penalty incidence, retributive justice, procedural justice, the interaction between retributive and procedural justice on corporate income tax compliance behaviour. Also, the thesis analysed whether corporate income tax compliance costs affect SMEs tax compliance behaviour. Lab
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26

Felber, Michael. "Kritische Punkte in der Offenlegung nach IAS 12, insbesondere in den Bereichen "effective tax rate and tax reconciliation", "amount of unused tax assets", "reason for recognition of certain tax assets" und "tax effects resulting from discontinued operations", dargestellt an ausgewählten Beispielen von SMI kotierten Schweizer Gesellschaften." St. Gallen, 2007. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01656412002/$FILE/01656412002.pdf.

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Hjelström, Anja. "Understanding international accounting standard setting : a case study of the process of revising IAS 12 (1996), income tax /." Stockholm : Economic Research Institute, Stockholm School of Economics (EFI), 2005. http://web.hhs.se/efi/summary/667.htm.

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Johnsson, Richard. "Transport Tax Policy Simulations and Satellite Accounting within a CGE Framework." Doctoral thesis, Uppsala : Univ., Department of Economics, 2003. http://www.loc.gov/catdir/toc/fy043/2003504674.html.

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

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In this study I investigate the relation between (1) country-level financial accounting standards and audit profession development and (2) firm-level tax evasion. I investigate this relation using a confidential dataset compiled by the World Bank that provides an estimate of the percent of a firm’s sales reported to the tax authority as well as information on local corruption and economic development. This database includes firms both with and without externally audited financial statements. After controlling for corruption, economic development, rule of law, and other firm, local, and country
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30

Savoy, Steven. "Discretion in accounting for tax reserves: evidence from mergers and acquisitions." Diss., University of Iowa, 2017. https://ir.uiowa.edu/etd/5840.

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I examine the extent to which acquirers exercise discretion in the application of FIN 48 when estimating target tax reserves. By examining the change in target tax reserves recorded through purchase accounting, I am able to hold constant the underlying tax positions, and any changes can be attributed to differences in how the managers of the target and acquirer apply the recognition and measurement principles of FIN 48. For a sample of large public-for-public M&A transactions in which the amount of target tax reserves is observable pre- and post-acquisition, approximately one third (half) of t
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Lignier, Philip Andre Cyberspace Law &amp Policy Centre Faculty of Law UNSW. "Identification and evaluation of the managerial benefits derived by small businesses as a result of complying with the Australian tax system." Publisher:University of New South Wales. Cyberspace Law & Policy Centre, 2008. http://handle.unsw.edu.au/1959.4/41018.

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This thesis explores the managerial benefits derived by small business entities as a result of complying with their tax obligations. This is the first study on managerial benefits that considers all federal taxes in the Australian context. While the managerial benefits of tax compliance were first identified by Sandford in the 1980s, there is only limited evidence to date about their perception by business taxpayers and no evidence at all about their actual occurrence. The work undertaken by Sandford together with the findings of empirical research on accounting in small businesses, provide t
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Shev, Joanne. "A study of some of the combined tax effects of capital gains tax and estate duty and a comparison with similar legislation in the United States of America and the United Kingdom." Master's thesis, University of Cape Town, 2003. http://hdl.handle.net/11427/6904.

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Includes bibliographical references.<br>This paper presents a study of some of the combined effects of capital gains tax and estate duty. In addition, the current estate tax and inheritance tax situations in the United States of America and United Kingdom, respectively, are discussed in this paper for comparative purposes. The tax regimes in the United States of America and the United Kingdom are relevant to this investigation due to their ability to avoid imposing both capital gains tax and estate tax upon the same assets on the death of an individual. The generation-skipping transfer tax in
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Artemov, A. (Andrey). "The use of deferred tax components in detecting earnings management:evidence from Finnish public firms." Master's thesis, University of Oulu, 2018. http://urn.fi/URN:NBN:fi:oulu-201806062515.

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The purpose of the thesis is to explore the usefulness of information from deferred tax disclosures in detecting earnings management. A deferred tax disclosure is seen as a dashboard that informs users of accounts influenced the most by managerial judgement. This study contributes to the literature in the several ways. Firstly, unlike the vast majority of previous research, it provides empirical evidence outside of the USA. Finland was chosen as a country with a high quality of the institutional environment and comparably low levels of earnings management among public firms. My empirical an
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DiLucci, Jasmine. "Tax Return Preparer Liability: A New Approach to Accountability." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/880.

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The purpose of this paper is to propose a new theory of civil liability to hold tax return preparers liable to their clients for tax malpractice, applying to understatements, overstatements, and non-optimal tax advice. This paper discusses the tax return preparer’s (TRPs, both signatory and nonsignatory) current liability to the government and to the client, specifically addressing Circular 230, AICPA rules, state boards of accountancy, federal regulations, and malpractice for professionals. It will then go through several case studies to establish current gaps in malpractice law for TRPs, sho
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Cuin, Henri Mathieu. "Development of tax analysis software." Thesis, McGill University, 2000. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=33325.

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The never-ending changes in the mineral industry environment require fast reactions on the part of governments in adapting their mining tax policies. The fiscal analysis software developed for this Master of Engineering and commissioned by the Quebec Ministry of Natural Resources provides the provincial authorities with a quick method of assessing the tax burden of a mining project located in Quebec. It also allows comparison of Quebec's tax burden with that of other Canadian mining provinces as well as the analysis of fiscal changes on a mine's profitability. The use of the software is illust
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36

Terwin, Murray. "Natural resource protection through double tax agreements in the East African community: a critical analysis of whether Kenya, Tanzania and Uganda have sufficiently protected the taxing rights over natural resources within their Double Tax Treaty Network." Master's thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/12640.

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Includes bibliographical references (leaves 52-54).<br>Kenya, Tanzania and Uganda are countries that are in rich natural resources. The two resources which these states are the most economically reliant upon are that of arable land and minerals. It is these two resources which hold the most potential for these three states in terms of further economic growth. This makes it important for these two valuable resources to be afforded the best possible protection through the Double Tax Agreements (DTAs) that the three states have negotiated. This dissertation determined whether sufficient protectio
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Al-Rashed, Wael E. R. "Kuwait's tax reformation, its alternatives and impact on a developing accounting profession." Thesis, University of Hull, 1989. http://hydra.hull.ac.uk/resources/hull:3573.

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Since the discovery of oil, Kuwait has witnessed a vast economic transition which has boosted a significant welfare state. However, in recent years the situation has changed, influencing the state budget and financial resources. The search for sources of income other than oil gave rise to the possibility of imposing taxes in a hitherto tax-free country. The 1955 tax law was applied only to foreign enterprises operating in Kuwait, and since then few attempts have been undertaken to reform it. The purpose of this study is to examine the tax alternatives available to Kuwait, which could increase
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Huston, George Ryan. "The impacts of recent tax legislation on dividend policy and investment." [College Station, Tex. : Texas A&M University, 2007. http://hdl.handle.net/1969.1/ETD-TAMU-1217.

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Kroukamp, Susan. "Possible tax treatments of the transfer of accounting provisions during he sale of a business and subsequent tax considerations /." Thesis, Stellenbosch : University of Stellenbosch, 2006. http://hdl.handle.net/10019.1/3336.

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Thesis (MAcc (Accountancy))--University of Stellenbosch, 2006.<br>The potential buyer of a business evaluates the attractiveness of the transaction by considering the financial status of the business being sold. In determining the financial status of a business it is more important to determine the nature of the assets and liabilities recorded on the balance sheet rather than the mere existence thereof. Included in the liabilities are accounting provisions recorded in terms of the Generally Accepted Accounting Practice (GAAP) to reflect a fair representation of the financial status. Alth
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40

Masters, Colin David. "The avoidance of tax on income, profits and gains." Thesis, University of Southampton, 1990. https://eprints.soton.ac.uk/349251/.

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This thesis deals with the various ways taxpayers have employed to avoid paying tax on income, profits and gains and the responses of the judges and legislators. Each type of avoidance is followed from its first appearance to the present day, where appropriate. The respective manoeuvres of the taxpayers, on the one hand, and the Legislature, on the other, are chartered, as is the attitude of the courts. There are four sections. In the first, the various categories of tax avoidance arrangements that have been implemented over the years in the United Kingdom are examined. The second is concerned
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41

Luo, Bing. "Effects of Auditor-provided Tax Services on Book-tax Differences and Investors’ Mispricing of Book-tax Differences." Thesis, University of North Texas, 2015. https://digital.library.unt.edu/ark:/67531/metadc801928/.

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In this study, I investigate the effect of auditor-provided tax services (ATS) on firms’ levels of book-tax differences and investors’ mispricing of book-tax differences. The joint provision of audit and tax services has been a controversial issue among regulators and academic researchers. Evidence on whether ATS improve or impair the overall accounting quality is inconclusive as a result of the specific testing circumstances involved in different studies. Book-tax differences capture managers’ earnings management and/or tax avoidance intended to maximize reported financial income and to minim
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42

Rodriguez, Katherine J. "Reforming the International Corporate Tax Code: A Transition to a Territorial Tax System." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/955.

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This paper discusses why the United States is need of international corporate tax reform. It argues that instead of the worldwide tax system it currently uses, the United States needs to transition to a territorial tax system.
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43

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

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Ganon, Michele Wendy 1957. "Self-control theory as an explanation of tax evasion." Diss., The University of Arizona, 1996. http://hdl.handle.net/10150/290599.

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This dissertation introduces to the tax evasion literature self-control theory (Gottfredson and Hirschi 1990), a general theory of crime which explains criminal preferences using socio-psychological constructs, and regards specific criminal acts as manifestations of self-interested behavior. Self-control theory postulates that individuals with the least self-control will have the greatest preference for criminal behavior. By measuring those personality traits which indicate self-control, it may be possible to identify an enduring propensity towards law-abiding or criminal behavior. When combin
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Ortmann, Regina, and Erich Pummerer. "Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals' Location Investment Decisions." WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4703/1/SSRN%2Did2688090.pdf.

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We examine which tax allocation system leads to more severe distortions with respect to locational investment decisions. We consider separate accounting (SA) and formula apportionment (FA). The effects of both systems have been hotly debated in Europe in the past years. The reason is that the EU Member States are striving to implement a common European tax system that would lead to a switch from SA to FA. While existing studies focus primarily on the impact of taxes on locational decisions under either SA or FA, the main innovation of this paper is that it compares both systems with regar
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Zeng, Tao. "Tax planning using derivative instruments and firm market valuation under clean surplus accounting." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2001. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp04/NQ56110.pdf.

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Othman, Rani Diana. "The impact of forensic accounting, investigation and audit on tax compliance in Malaysia." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2011. https://ro.ecu.edu.au/theses/453.

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Evidence of success in improving taxpayers‟ compliance behaviour reflects the effectiveness of the enforcement activities of the tax system. The implementation of a Selfassessment System (SAS), together with improvements in tax enforcement functions, are among the recent tax reforms undertaken in Malaysia as part of this effort. Three levels of compliance, namely filing, reporting and payment have been established as performance indicators for international tax administrator (IRS, 2003). Therefore, by applying three compliance models: Return Per Capita (RCAP), Reported Tax Per Return (RTR) and
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Cunha, Fábio Lima da. "O imposto de renda e a juridicização da contabilidade: o conceito de renda no direito tributário e suas relações com a ciência contábil." Universidade de São Paulo, 2013. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-13102016-164805/.

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O imposto de renda, em seus mais variados aspectos e particularidades, tem se mostrado um dos temas mais complexos e debatidos pela doutrina especializada e pelos tribunais ao redor do mundo. No Brasil, jurisdição em que o Sistema Tributário Nacional encontra-se ampla e rigidamente arquitetado pela Constituição Federal, o tema ganha especiais contornos, dada a necessidade de fiel compatibilidade entre a legislação infraconstitucional e os limites minuciosamente desenhados pelo constituinte. A presente pesquisa pretende entrar nessa seara para abordar o intrigante binômio aspecto material e bas
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Moodley, Dennis. "Analysis & reform a review of section HK11 of the Income Tax Act 2004 and its effectiveness : a dissertation submitted to Auckland University of Technology in partial fulfilment of the requirements for the degree of Master of Business (MBus), 2008." Abstract Full dissertation, 2008.

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Hjelström, Anja. "Understanding international accounting standard setting : a case study of the process of revising IAS 12 (1996), income tax." Doctoral thesis, Handelshögskolan i Stockholm, Redovisning och Finansiering (B), 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-525.

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Considerable energy and resources continue to be expended on accounting rule-making, particularly through standard setting. This has been the case both at the national and international (global) level for a long time. Despite this, there is continuing dissatisfaction with what has been achieved. Criticism continues to be expressed over the rule-makers, their processes of setting rules as well as the rules being produced. Based on a detailed longitudinal case study of one process of setting an international accounting standard this study suggests a comprehensive model for understanding the (int
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