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Search Results: 1 - 10 of 17111 matches for " effective corporate income tax rate "
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EFFECTIVE CORPORATE INCOME TAX RATE IN ROMANIA: A MICRO-BACKWARD LOOKING APPROACH
Sebastian Lazar
Annals of the University of Oradea : Economic Science , 2011,
Abstract: Within the framework of micro-backward looking methodology, the paper computes the effective corporate income tax rate for Bucharest Stock Exchange non-financial companies for 2000 - 2009 period, using data from companies financial reports. We find that effective tax rate computed as profit tax/pre-tax income ratio was below the statutory tax rate, throughout the period, except for the year 2009 (when an alternative minimum tax was introduced) and the differences have diminished since the flat tax was adopted (2005). When applying a correlation analysis, we find that the difference between this effective tax rate and the statutory tax rate presents a strong negative correlation with the return on assets ratio (ROA). Also, we have find that commerce is enjoying the most favourable tax regime, while energy is the most heavily taxed.
LA PRESIóN FISCAL EN LAS SOCIEDADES COOPERATIVAS AGRARIAS DE SEGUNDO GRADO: REPERCUSIóN DE LA LEY 3/2002, POR LA QUE SE MODIFICA LA LEY 2/1999 DE SOCIEDADES COOPERATIVAS ANDALUZAS/THE FISCAL PRESSURE IN THE COOPERATIVE AGRARIAN SOCIETIES OF SECOND DEGREE: AFTEREFFECT OF THE LAW 3/2002, WHY IS THE LAW 2/1999 OF COOPERATIVE ANDALUSIAN SOCIETIES MODIFIED
Tomás GARRIDO PULIDO,Raquel PUENTES POYATOS
Revista de Estudios Cooperativos , 2006,
Abstract: Dado el notable crecimiento del sector cooperativo en nuestro país se hace cada vez más necesario un estudio de la presión fiscal que soporta el mismo. Los estudios existentes hasta el momento sobre presión fiscal son escasos, y más concretamente en el ámbito cooperativo, a pesar de la importancia que el mismo tiene en la economía global. En este trabajo más que analizar la fiscalidad favorable de este tipo societario, la cual ha sido objeto de estudio en multitud de trabajos, nos centraremos en determinar la presión fiscal soportada por una muestra de Cooperativas de Segundo Grado agrarias, todo ello a través del Tipo Impositivo Efectivo. Constituye el grueso del artículo el análisis comparativo de la presión fiscal que se realiza tomando en cuenta la Ley 2/1999 de cooperativas andaluzas, antes y después de la modificación de ésta por Ley 3/2002, de 16 de diciembre, así como la Ley de Régimen fiscal de cooperativas y la Ley del Impuesto sobre Sociedades al objeto de comprobar como afecta la consideración de una u otra normativa sobre la carga fiscal. /Given the remarkable growth of the cooperative field in our country, it is more and more necessary to study the tax pressure that is beared by it. Until now the existing studies about the tax pressure are scarce, and more concretely in the cooperative field, in spite of the importance of it in the global economy. In this work, rather than analyse the favorable tax of this kind of societies, what has been the object of multiple works, we will focus on determining the taxpressure of our agrarian second degree cooperatives, through the efective tax rate. The bulk of the article is constituted by the comparative analysis of the tax pressure taking into account the Law 2/1999 of analusian cooperatives, before and after the modification of it by the Law 3/2002, of Decembre 16th, as well as the Law of the tax of Cooperatives and the Law of Income Tax to check how the consideration of one or another law affects the tax charge.
ANALIZA VENITURILOR BUGETARE LA NIVELUL JUDE ULUI ALBA N PERIOADA 2006-2010
Claudia Florina Radu,Daniela Ghenescu
Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice , 2011,
Abstract: Analysis of the Stat Budget Incomes from Alba County during 2006-2010The study aims to examine how the main taxes collected in Alba County have evolved overthe last five years. We wish to point out also the taxes that hold the largest share of the totalrevenue collected. So, on the first place we find the income tax, than VAT is the second andcorporate income tax followes. They are therefore the main source of income for the Albacounty budget.
ANALIZA VENITURILOR BUGETARE LA NIVELUL JUDE ULUI ALBA N PERIOADA 2006-2010
Claudia Florina Radu,Daniela Ghenescu
Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice , 2011,
Abstract: Analysis of the Stat Budget Incomes from Alba County during 2006-2010The study aims to examine how the main taxes collected in Alba County have evolved overthe last five years. We wish to point out also the taxes that hold the largest share of the totalrevenue collected. Such way, on the first place we find the income tax, than VAT is on thesecond and corporate income tax followes. They are therefore the main source of incomefor the Alba county budget.
BIAYA TANGGUNG JAWAB SOSIAL SEBAGAI TAX BENEFIT
Yenni Mangoting
Jurnal Akuntansi dan Keuangan , 2007,
Abstract: Company should not always maximize profits for their shareholders, but they have to undertake activity that might be regarded as socially responsible with their environment where it place. Corporate social responsibility can be form as charity or community development. The law number 40 year 2007 of the amendment to law of limited liabilities companies in paragraph 74 about company obligation for corporate social responsibility. Government through Director General of Taxation can give tax facility that allow all corporate social responsibility cost as an items that may be deducted to determine amounts of taxable income for company which is consistent applying their corporate social responsibility. Abstract in Bahasa Indonesia : Tujuan perusahaan tidak semata-mata hanya maksimalisasi laba untuk shareholders, tetapi perusahaan juga harus bertanggungjawab terhadap lingkungan di mana perusahaan itu berada. Tanggung jawab sosial dapat dalam bentuk yang bersifat kemanusiaan atau pengembangan komunitas (Community Development). Undang-Undang Republik Indonesia No. 40 Tahun 2007 tentang Perseroaan Terbatas, pada Pasal 74 mengatur tentang kewajiban perusahaan melakukan tanggung jawab sosial. Pemerintah melalui Direktorat Jendral Pajak dapat memberikan insentif pajak yang memperkenankan pengeluaran-pengeluaran tanggung jawab sosial sebagai pengurang penghasilan kena pajak untuk perusahaan yang konsisten menerapkan tanggung jawab sosialnya. Kata kunci: tanggung jawab sosial perusahaan, pajak penghasilan, fasilitas pajak
Corporate Deductibility Provisions and Financial Constraints of Innovative Entrepreneurs  [PDF]
Wolfgang Eggert, Sebastian Heitzmann
Theoretical Economics Letters (TEL) , 2017, DOI: 10.4236/tel.2017.76108
Abstract: Corporate income tax systems around the world typically favor debt over equity in the tax base definition. The resulting distortions on financing and investment decisions of corporations are well documented in the existing literature. In this paper, we focus on the ACE proposal by the Mirrlees Review [1]. It is shown that an ACE, which mitigates the unequal treatment of returns to owned and borrowed capital, fosters innovation by financing startups.
Tax Expenditures in Croatia
Vjekoslav Brati?,Ivica Urban
Financial Theory and Practice , 2006,
Abstract: The tax system of the Republic of Croatia contains a large number of very diverse kinds of tax expenditures whose the declared aim is to achieve certain social and economic objectives. This paper considers all the items that constitute tax expenditures in Croatia, within the systems of the personal income tax, corporate income tax, and real estate transfer tax and value added tax. The objective of the article is to determine the real level of tax expenditures per form of tax in the 2001-2004 period. We hypothesised that the tax expenditures in the analysed forms of tax are both high and growing, which was ultimately borne out, for almost all the analysed items in the tax forms considered are growing.
Research on Personal Income Tax Affecting Structure of Resident Consumption Expenditure in China  [PDF]
Delong Zhang
Modern Economy (ME) , 2017, DOI: 10.4236/me.2017.82010
Abstract: The purpose of this thesis is to evaluate the impact of personal income tax on the structure of resident consumption expenditure. Food expenditure is of great importance in the consumption expenditure of residents, and it is directly related to the living standard and affluence of the residents, the author uses Engel’s coefficient to conduct the corresponding analysis. This thesis is the empirical analysis of the impact of progressive index of China’s personal income tax and average tax rate on food expenditure of the resident consumption expenditure. The results show that average tax rate is negatively correlated with Engel’s coefficient of the seven income group residents and the integral residents. Among them, the average tax rate has the greatest impact on the consumption expenditure structure of the residents with the lowest income group, while the progressive level has no significant impact on Engel’s coefficient of the seven income group residents and the integral residents. From the international horizontal comparison, too low of the average tax rate is the important factors for restricting China’s personal income tax from reducing Engel’s coefficient.
The Influence of New Enterprise Tax Reform on Foreign Invested Enterprises in China—Based on Computable General Equilibrium (CGE) Analysis  [PDF]
Zhiqiang Ye, Liqing Chen, Yaling Shan
Modern Economy (ME) , 2016, DOI: 10.4236/me.2016.711114
Abstract: The law on new enterprises income tax was executed on January 1, 2008. Income tax rate for both domestic and foreign enterprises is 25% in China. This paper establishes a Computable General Equilibrium model to investigate the influence of the new company unified tax rate on foreign enterprises. This paper uses the 2007 national statistical data to calibrate parameters and obtains two equilibriums: benchmark equilibrium and 25% unified tax rate equilibrium. In addition, the influence on foreign enterprises is investigated through comparing the two equilibriums. This paper researches the relationship between unified tax rate and foreign direct investments. Finally, this paper does the sensitivity analysis of the foreign direct investments for the actual foreign enterprise income tax rate and discount coefficients of state-owned enterprises’ return on capital.
Slovenian income taxes and analysis of their tax expenditure in 2006-2010
Maja Klun
Financial Theory and Practice , 2012,
Abstract: Tax expenditure analyses have been an important element in the supervision of reform processes linked to implementing different kinds of tax incentive and the management of a correct tax policy. The paper provides an evaluation of tax expenditure in Slovenia relating to personal income tax and corporate income tax. Four consecutive tax years were selected for the calculation of the tax expenditure on personal income tax (2006-09), while three consecutive years were selected for the corporate income tax calculation (2008-10). The tax expenditure calculated for personal income tax was highest in 2006 and reached 5.2% of GDP. After several changes in personal income tax, expenditures decreased to around 3% of GDP in the following three years. The tax expenditure calculated for corporate income tax was much lower as compared to GDP than for personal income tax, reaching around 0.2% of GDP.
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