المؤلفون: Merriman, David^1,2 (AUTHOR) dmerrim@uic.edu

المصدر: Public Budgeting & Finance. Dec2024, Vol. 44 Issue 4, p195-203. 9p.

مصطلحات موضوعية: *TAX incidence, *TAX base, *LOCAL government, *TAX rates, SELF-reliant living, FRONTIER & pioneer life

المؤلفون: Gamarra Rondinel, Ana^1,2 (AUTHOR) ana.gamarrarondinel@unimelb.edu.au, Sanz-Sanz, José Félix^3,4 (AUTHOR), Arrazola, María⁵ (AUTHOR)

المصدر: Empirical Economics. Dec2024, Vol. 67 Issue 6, p2719-2769. 51p.

مصطلحات موضوعية: *INCOME tax, *TAX base, *INTERNAL revenue, *TAX planning, *ELASTICITY (Economics), *TAX rates

المؤلفون: Dwivedi, Hari K.¹ (AUTHOR) hkdwivedi2@hotmail.com

المصدر: South Asian Journal of Macroeconomics & Public Finance. Dec2024, Vol. 13 Issue 2, p321-333. 13p.

مصطلحات موضوعية: *TAX base, *INTERNAL revenue, PETROLEUM products, COOPERATIVE federalism, UNIFORM spaces

المؤلفون: Widmann, Werner (AUTHOR)

المصدر: Umsatzsteuer-Rundschau. Jan2025, Vol. 74 Issue 1, p4-8. 5p.

مصطلحات موضوعية: *TAX base, *TAX rates, *TAX deductions, *SMALL business, *TAXATION, *VALUE-added tax

Alternate Title: The tax loss carryforward leveling reserve under Article 105 of the Corporate Income Tax Act.

المؤلفون: Alonso Madrigal, Javier¹

المصدر: Revista Técnica Tributaria. oct-dec2024, Issue 147, p203-239. 37p.

مصطلحات موضوعية: *TAX base, *SMALL business, *CORPORATE taxes

المؤلفون: Yang, Lang K.¹ (AUTHOR), Yu, Jinhai² (AUTHOR) jinhai.yu@uconn.edu, Chen, Xin³ (AUTHOR)

المصدر: Public Budgeting & Finance. Sep2024, p1. 42p. 6 Illustrations.

مصطلحات موضوعية: *REGRESSION discontinuity design, *TAX base, *DEBT, WATER districts, CITIES & towns

Alternate Title: CREACIÓN DE VALOR, IMPUESTO DE SOCIEDADES Y EVASIÓN FISCAL - VISIÓN DE CONJUNTO.
CRIAÇÃO DE VALOR, TRIBUTAÇÃO DO RENDIMENTO DAS SOCIEDADES E EVASÃO FISCAL -- UMA VISÃO GERAL.

المؤلفون: Farragola Santos Capitão, Sandra Cristina Capa¹ ssantoscapitao@hotmail.com, Peres Moreira, Cândido Jorge Carvalho² cjperes@iscal.ipl.pt, Peres Terrinca, Catarina Carvalho³ ccterrinca@iscal.ipl.pt, Afonso Geraldes, João Manuel⁴ jmgeraldes@iscal.ipl.pt

المصدر: International Journal of Professional Business Review (JPBReview). 2024, Vol. 9 Issue 9, p1-21. 21p.

مصطلحات موضوعية: *TAX evasion, *TAX base, *TAX incidence, *CORPORATE taxes, *BUSINESS tax

المؤلفون: Huang, Po-Chun (AUTHOR) huangpo5@nccu.edu.tw

المصدر: Journal of Human Resources. Sep2024, Vol. 59 Issue 5, p1387-1424. 38p.

مصطلحات موضوعية: *TAX base, *UNEMPLOYMENT insurance, *DEMOGRAPHIC surveys, COLLEGE graduates, EMPLOYMENT statistics

Alternate Title: Evaluation of Sale-Leaseback Accounting within the framework of Turkish Tax Procedure Law No. 213 and TAS/TFRS.

المؤلفون: SOYALP SOLAKOĞLU, Berrak¹ berrak.soyalp@vdk.gov.tr

المصدر: Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi. eki2024, Issue 104, p53-70. 17p.

مصطلحات موضوعية: *TAX base, *LEASE & rental services, *FINANCIAL statements, *LEASES, *VALUATION, TRANSACTION records

Alternate Title: EXPECTATIONS AND REALITY ABOUT THE SUPPOSED CONFISCATORY NATURE OF THE NET WEALTH TAXATION.

المؤلفون: Montesinos Oltra, Salvador¹

المصدر: Crónica Tributaria. 2024, Vol. 192 Issue 3, p107-150. 44p.

مصطلحات موضوعية: *WEALTH tax, *TAX base, *TAX courts, *STATISTICS, *CAPITAL gains tax, CONSTITUTIONAL courts

المؤلفون: Erdbrügger, Andreas (AUTHOR)

المصدر: Umsatzsteuer-Rundschau. Nov2024, Vol. 73 Issue 21, p807-813. 7p.

مصطلحات موضوعية: *TAX base, *TAX auditing, *HEALTH insurance, *TARIFF, *PHARMACEUTICAL industry, *VALUE-added tax

الشركة/الكيان: NOVO Nordisk A/S NVO

المؤلفون: Nöcker, G. (AUTHOR)

المصدر: FinanzRundschau. Jul2024, Vol. 106 Issue 14, p677-680. 4p.

مصطلحات موضوعية: *REAL estate management, *TAX base, *REAL estate business, *TAX cuts, *INTERNATIONAL trade, *TAX auditing, *AUDITING

المؤلفون: Stephani, Benjamin (AUTHOR)

المصدر: FinanzRundschau. Jul2024, Vol. 106 Issue 13, p617-624. 8p.

مصطلحات موضوعية: *TAX base, *INCOME tax, *TAXATION, NATURAL gas, FEDERAL courts, RIGHTS

المؤلفون: Nurfitriani, Aurora¹ auroranurfitriani9f@gmail.com, Pebriyanti, Putri¹ putrifebriyanti217@gmail.com, Anand, Dev¹ devanandunsw@gmail.com

المصدر: Journal Return. Jul2024, Vol. 3 Issue 7, p455-465. 11p.

مصطلحات موضوعية: *TAX base, *LOCAL taxation, *TAX administration & procedure, *REVENUE management, GROUNDWATER

Alternate Title: Excise Control over the Tax Base for Excise Duty Taxation on Alcohol.

المؤلفون: Йотов, Йонко^1,2 yonko.yotov@unwe.bg

المصدر: Ikonomiceski I Socialni Alternativi. 2024, Issue 3, p62-81. 20p.

مصطلحات موضوعية: *EXCISE tax, *TAX base, *TAXATION, ETHANOL, ALCOHOLIC beverage tax

المصدر: Umsatzsteuer-Rundschau. Jul2024, Vol. 73 Issue 13, p484-488. 5p.

مصطلحات موضوعية: *TAX evasion, *TAX base, *VALUE-added tax, *TAX returns, *TAX collection, *ENERGY tax

المصدر: Umsatzsteuer-Rundschau. Jun2024, Vol. 73 Issue 12, pr1-r4. 4p.

مصطلحات موضوعية: *TAX base, *TAX auditing, *VALUE-added tax, *TAXATION, WAR victims, DICTATORSHIP

المصدر: Umsatzsteuer-Rundschau. Jun2024, Vol. 73 Issue 12, p453-457. 5p.

مصطلحات موضوعية: *STOCKS (Finance), *TAX base, *REAL estate business

المؤلفون: Krafft, Caroline¹ (AUTHOR), Assaad, Ragui² (AUTHOR) assaad@umn.edu, Rahman, Khandker Wahedur^3,4 (AUTHOR), Cumanzala, Maakwe¹ (AUTHOR)

المصدر: Review of Development Economics. Aug2024, Vol. 28 Issue 3, p1292-1315. 24p.

مصطلحات موضوعية: *SMALL business, *TAX base, *BUSINESS size, *JOB creation, *BUSINESS enterprises

مصطلحات جغرافية: EGYPT

المؤلفون: Carrera, Jorge¹ (AUTHOR), de la Vega, Pablo² (AUTHOR) delavegapc@gmail.com

المصدر: Journal of Economics & Finance. Sep2024, Vol. 48 Issue 3, p754-776. 23p.

مصطلحات موضوعية: Greenhouse gases, Emerging markets, Debt service, Tax base, Wage increases, External debts