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Search Results: 1 - 10 of 1831 matches for " corporate taxation "
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Corporate Taxation Laws in Nigeria: A Review
John, D. C.
International Journal of Advanced Legal Studies and Governance , 2011,
Abstract: It is a general knowledge that the field of law of taxation is complex and highly technical. It requires clear perception of fiscal terms and concepts as well as strict application of myriad of rules allowing various deductions and exemptions. Some of these concepts connote something more than what is commonly understood by the terms under non-tax statutes by the tax payers. Surprisingly, some of these terms are either not defined at all by the corporation tax laws or they are incomprehensively defined posing more confusion than clarification. Therefore, this study aimed at reviewing some basic concepts under corporate tax laws in Nigeria. Based on the findings of this study, it was suggested that a reconciliation of two enactments thus the CAMA and CITA to a policy of charging tax on profit rather than charging on turnover be given immediate attention.
INVERSIóN PRIVADA E IMPUESTOS CORPORATIVOS: EVIDENCIA PARA CHILE
CERDA,RODRIGO; LARRAíN,FELIPE;
Cuadernos de economía , 2005, DOI: 10.4067/S0717-68212005012600003
Abstract: using annual data from chile since the beginning of the eighties, we show that an increase in the corporate tax reduces firm's investment. however the impact differs across firm size. in small and medium sized firms, investment as a fraction of the capital stock declines between 0.5% and 1.6% while on large corporations the impact is much less significant
INVERSIóN PRIVADA E IMPUESTOS CORPORATIVOS: EVIDENCIA PARA CHILE
RODRIGO CERDA,FELIPE LARRAíN
Cuadernos de Economía , 2005,
Abstract: Basado en información microeconómica, este trabajo provee evidencia acerca del impacto de la tributación corporativa sobre la inversión. Utilizando datos para Chile, mostramos que un aumento de 10% en la tasa de impuesto corporativo reduce la inversión como fracción del stock de capital entre 0.2% y 1% bajo diferentes especificaciones econométricas. Este impacto difiere dependiendo del tama o de la compa ía. En peque as y medianas empresas el efecto es mucho mayor y altamente significativo: la inversión como fracción del stock de capital declina entre 0.5% y 1.6%. En las empresas grandes el impacto no es significativo Using annual data from Chile since the beginning of the eighties, we show that an increase in the corporate tax reduces firm's investment. However the impact differs across firm size. In small and medium sized firms, investment as a fraction of the capital stock declines between 0.5% and 1.6% while on large corporations the impact is much less significant
Can Tax Policy Contribute to the Crisis?
Irena Szarowská
Journal of Economics, Business and Management , 2014, DOI: 10.7763/joebm.2014.v2.111
Abstract: The discussion about causes of financial and economic crisis has focused also on tax consequences and measures. Taxes have not generated the crisis, but some aspects of tax policy may have led to increased risk-taking and indebtedness of banks, households and companies. The aim of the paper is to review main channels through which the tax policy can affect financial markets and financial stability. Attention is focused on taxation of financial institutions, tax reliefs for housing and for capital gains, tax preference for corporate debt financing. The paper examines last development and also current regulation and tax measures realized by national policymakers and European Commission with the goal to avoid future crises. The paper employs standard methods of scientific paper; mainly the method of description and comparative analysis.
The Prospects of the Corporate Taxation Agreement in the European Union
Gheorghe Matei,Parvu Daniela
Theoretical and Applied Economics , 2009,
Abstract: In all the countries of the world, the fiscal policy is a tool used by the governments in order to get the public incomes and to stimulate the economic development, to reduce the fluctuations and the economic instability. Income taxation causes great difficulties within an open economy, like EU economy, since there is a competition of attracting investments. The tax rate agreement on the European companies’ profits is subject of dispute and discussion. The European Committee’s proposal to adopt measures to charge the capital companies’ incomes according to a consolidated fiscal base for activities performed within the European Union has many supporters, attracted by the possibilities provided by a more concise taxation system and a better business planning that may result when applying such formula. This measures will be a very important step in the process of improving the business environment, by consolidating the Unique Market and increasing the competition. The opponents of the idea of corporate taxation agreement are, as a rule, countries which are currently favored by the reduced level of the taxation of the companies’ incomes in their relations to their European neighbors (Ireland, Great Britain, Slovenia and the Baltic Countries). According to these countries’ representatives, fiscal agreement will determine the migration of the investments to the more stable economies of the Central Europe, which have an infrastructure and benefit from the competitive advantages in different branches of the economy and it will limit the positive effects of the fiscal competition within the European Union.
MEASURING CORPORATE EFFECTIVE TAX BURDEN IN ROMANIA: A COMPREHENSIVE APPROACH
Sebastian LAZ?R,Gheorghe FILIP
Scientific Annals of the Alexandru Ioan Cuza University of Iasi : Economic Sciences Series , 2011,
Abstract: Within the framework of micro backward looking methodology, we propose and compute an effective overall tax rate for Bucharest Stock Exchange traded companies for 2000 – 2009 period. We tried to capture all public finance liabilities that a company has to cope with as a share of turnover, no matter if they are related to capital or labour, or if they are included or not in the production costs. Therefore, we propose the concept of corporate effective overall tax rate and we make some calculations using detailed data from companies’ financial reports. We show that effective overall tax rate have constantly decrease throughout the period surveyed, except for the year 2009, when the economic crisis took its toll from the companies turnover, thus making the effective tax rate to increase. Second, although the effective tax rate due to social security contributions decreased during the period, the share attributable to social security contributions in the overall tax rate increased, mainly due to the corporate income tax rate cut. Third, the tax burden generated by other significant taxes (mainly local taxes) is generally bigger than initially thought. In fact, we show that, among all public finance liabilities, corporate income tax has the lowest share of turnover for Bucharest Stock exchange traded companies.
Implications of the introduction of the Common Consolidated Corporate Tax Base for tax revenues in Romania
Daniela Pirvu,Logica Banica,Alina Hagiu
Financial Theory and Practice , 2011,
Abstract: In order to address some existing difficulties in corporate income taxation (CIT), the European Commission proposed the introduction of measures for coordination, a solution contested by some member states but supported by most professionals and many organizations representing the interests of European employers. Disputes in connection with the introduction of the Common Consolidated Corporate Tax Base (CCCTB) are occasioned by the uncertainty regarding its effects. Since CIT makes an important contribution to the forming of central budget revenues, the CCCTB is a challenge for Romanian public authorities. The Romanian government has not made clear its options in this respect. In this paper we present the main points of view about the implications of introducing the CCCTB as seen by specialists and estimate the effects of the EU formula apportionment on CIT revenues in Romania.According to research results on a sample of companies in 2006-09, Romania will assume a loser position if the EU formula apportionment uses the payroll (although the loss of tax revenue would be lower than other researchers have estimated) and a winner position if the EU formula apportionment does not use the payroll.
Discussion on the Development of Artificial Intelligence in Taxation  [PDF]
Zhuowen Huang
American Journal of Industrial and Business Management (AJIBM) , 2018, DOI: 10.4236/ajibm.2018.88123
Abstract: With the development of AI technology, a new forecasting and statistical model for tax auditing has been created. In recent years, thanks to breakthroughs in AI research, tax professionals have gained new analytical and statistical tools, providing convenience and improving efficiency. These tools have formed the basis for systematic frameworks that avoid the disorder and complexity of data processing and analysis in Excel spreadsheets. Additionally, AI provides simulated tax risks, which can help more complex human judgments to be made. AI can also aid detection of fraud, contributing to its supervision and monitoring by government. The development of AI continues, and its deployment has certain limits and risks that must be recognized.
Más allá del royalty: Análisis crítico de la tributación minera
Leturia I,Francisco J; García G,José Francisco;
Ius et Praxis , 2007, DOI: 10.4067/S0718-00122007000100013
Abstract: on 1st january 2006 a special tax or an additional to the operational rent of the mining companies known as royalty came into force. in spite of the different ways in which it was technically approached the discussion gave the possibility to observe some of the annexed realities which are worth for a close analysis. the most relevant perhaps could have been the less support shown by the citizens and the politics which stirs up the mine industry, in spite of its important undisputable economic support, recognition of the completion of the law and the payment of the taxes that it demands. secondly, it shows some mechanisms of our tax system in general especially notorious in the intensive sectors in the use of the capital which allows complex results that are difficult to explain to citizens and of whose existence the mine industry had no responsibilities. the combination of both situations plus the ideological opposition and the history of the mine placed it in a fragile position which to a large scale explains easily the approval of the weakly founded specific tax. we sustain in this work that in place of royalty it would have been desirable the implementation of a general perfecting plan of the normative of the tax which could have ended with the options or tax alternatives (principally in depreciation) the inequality of treatment offered to some contributors (principally between chileans and foreigners) and the increase in the less actual amount of the mining license. we believe that they offered interesting possibilities that benefit as much as the mining institution and also the tax system in general. unfortunately, the royalty law instead of taking into account these points creates a series of exceptions, benefits and special situations from which many searched to lessen the negative aspects of the tax, but they are heading in an opposite direction different from which the authors had proposed, in order to simplify and homogenize the norms of the tax in the cou
A Political Economy Model of Capital Expropriation and Skilled Migration  [PDF]
Kirk A. Collins
Theoretical Economics Letters (TEL) , 2013, DOI: 10.4236/tel.2013.35045
Abstract: This paper studies the interplay of capital resources in a small open economy by way of a general equilibrium political economy model. Normative implications for human capital migration resulting from physical capital lobbying are analyzed. Findings reveal that lobbying designed to mitigate the capital levy problem leads to increased human capital migration and that optimal tax policy for a social welfare maximizing government necessarily implies “brain drain”. The implication being that skilled migration may be an inevitable by-product of a self-interested government. As such, while governments may vow to do something to stem the flow of their “best and brightest”, the financial pull of increased revenues appears simply too great to imply anything other than lip service, when general equilibrium effects are considered. As a corollary, we find that restrictions on political contributions are welfare enhancing in the two-sided expropriations model we present.
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