The Analysis of Corporate Tax and Personal Income Tax in European Countries by Telnova Hanna V.

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The relationship between deferred taxes and current income tax accruals by Andrei Andreevich Aksent’ev

“…Theoretical significance consists in the refutation of the principle laid down in paragraph 16 of IAS 12 Income Taxes, which indicates the relevance of clarifying the economic content of deferred taxes in accounting standards. …”
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Income tax consequences of individuals for income citizens in modern Mongolia by Damiran Suvdaa

Subjects: “…personal income tax…”
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International transfer pricing strategiesfor minimizing globall income taxes by Stephen T. Limberg, John R. Robinson, Raimundo L.M. Christians

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Analysis on the Income Tax Compliance Behavior of Muzaki at Lazismu Sragen by Arvie Johan, Dito Karisma Prasetyo

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Wage inequality, labor income taxes, and the notion of social status by Ennio Bilancini, Leonardo Boncinelli

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Wage inequality, labor income taxes, and the notion of social status by Ennio Bilancini, Leonardo Boncinelli

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Repurchase Agreement: Dual Perspectives in Indonesian Income Tax Law by Indradi

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Research on the New Round of Individual Income Tax Policy Reform by Qu Jing

“…In order to analyze the reform effect of individual income tax policy in 2018, the income redistribution effect of various individual income tax collection schemes is compared through the tracking survey data of China Family Panel Studies. …”
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Corporate Income Tax Avoidance in the European Arena – Evidence and Remedies by Tibor Pál, Zsófia Tóth

“… According to the OECD, 4% to 10% of the global corporate income tax revenue, i.e. USD 100 to 240 billion annually, is lost due to corporate income tax avoidance (OECD, 2015). …”
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Income Tax Issues on the Omnibus Law and Its Implications in Indonesia by Prianto Budi Saptono, Cyntia Ayudia

Subjects: “…income tax…”
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Impact assessment of corporate income tax nullification: case of Armenia by O. A. Patvakanian

Subjects: “…corporate income tax…”
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THE MAIN FEATURES OF ADMINISTRATION OF THE CONSOLIDATED GROUP OF TAXPAYERS FOR INCOME TAX by Kseniya A. Khanafina

“…Since January 1, 2012 came into forceamendments to the Tax Code of the Russian Federation related to the possibleconsolidation of interdependent taxpayersto pay income tax.The consolidated group of taxpayers hasbecome a new tool in the Russian economy, which requires a special approach to tax administration. …”
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A THEORETICAL ANALYSIS OF THE NEW POLISH INCOME TAX SYSTEM by Urszula Król

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Taxation in Nigeria: an evaluation of the impact of the Companies Income Tax Act by Matthew Enya Nwocha

“…The Paper has found among other things that defects and loopholes that exist in the Companies Income Tax Act (CITA) is the occasion for widespread tax evasion, the arbitrary and discriminatory application of the Act, and the political manipulation of the process. …”
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Determinants of aggregate income-tax-evasion behaviour: the case of US by R.J. CEBULA

“…The determinants of aggregate income-tax-evasion behaviour as reflected in the size of the underground economy in the US are analysed. …”
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Corporate Income Tax Avoidance in the European Arena – Evidence and Remedies by Tibor Pál, Zsófia Tóth

“…According to the OECD, 4% to 10% of the global corporate income tax revenue, i.e. USD 100 to 240 billion annually, is lost due to corporate income tax avoidance (OECD, 2015). …”
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Effect of Corporate and Dividend Income Tax Rates on Bank Capital by Adrian Teja

Subjects: “…corporate-income-tax rate…”
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Personal income tax compliance under the malaysian taxation system by Ong Yih Tat

Subjects: “…HJ4629-4830 Income tax…”
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Complexity of the Malaysian Income Tax Act 1967: Readability assessment by Saad, Natrah, Mat Udin, Noraza, Derashid, Chek

“…This study which examines the readability of the Income Tax Act 1967 (ITA 1967) and its associated Schedules is considered important as the materials are the main references for taxpayers who have intention to comply with their tax obligations.Using FRES and F-KGL analysis, it is found that the ITA 1967 and its Schedules are complex to understand. …”
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