The common consolidated corporate tax base – a chance for Polish enterprises by Jolanta Iwin-Garzyńska

Subjects: “…Common Consolidated Corporate Tax Base, CCCTB, tax base, Polish enterprises…”
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Possibilities of harmonization of direct taxes in the EU by Adela Feranecová, Eva Manová, Marek Meheš, Jana Simonidesová, Slavomíra Stašková, Pavel Blaščák

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THE EVOLUTION OF LEGISLATION REGARDING BUILDING TAX IN THE LAST TWO DECADES IN ROMANIA by Daniela Gheorghita MARIA (IFTIMOV)

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Reform of China’s taxation system: from embedment in the economy to embedment in society by Bingyang Lv, Zhaoqiang Zhang

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The Impact of Errors in the Area of Taxable Expenses and Revenues on Economic Indicators by Eva Kolarova, Vendula Kolarova, David Homola

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A New Industry and Tax Base on Taxing Esports in Indonesia by Ming-Hsi Sung, Wahyudi Umar

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Effects of the Formula for Common Consolidated Corporate Tax Base Apportionment by Gheorghe MATEI, Daniela PÎRVU

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Possible ways of corporate tax base harmonization in the European Union by Danuše Nerudová

Subjects: “…common consolidated corporate tax base…”
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The Impact of the Method of Taxation of Immovable Property on the Improvement of the Public Services Quality by Thodhori Puleri

Subjects: “…tax; tax system; the tax base; real estate; income…”
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PERANAN PAJAK UNTUK MENINGKATKAN KEMANDIRIAN ANGGARAN by Joko Waluyo

Subjects: “…tax ratio, tax effort, tax base, tax reform…”
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“Virtual” v.s. “Reality”— On Taxing E-Sports Virtual Goods Transaction in Indonesia by Ming-Hsi Sung, Wahyudi Umar

Subjects: “…tax base…”
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Adjusting the Tax Base of the Value Added Tax by Lucian CERNUȘCA

Subjects: “…tax base…”
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Deferred tax for tax planning in the Czech agricultural companies by Hana Bohušová, Patrik Svoboda, Lucie Semerádová

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Controversies Regarding the Corporate Tax Harmonization Trend in the European Union by Gheorghe MATEI, Daniela PÎRVU

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Underevaluation of the Taxable Base as a Result of Policies Aggressive Accountants Source Generator of Tax Fraud by Marius Boita, Luminita Paiusan, Eduard Ajtay

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Receivables impairment comparison – accounting and taxation perspective by Jana Gláserová, Milena Otavová

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Common consolidated corporate tax base: grouping and consolidation by Danuše Nerudová

Subjects: “…common consolidated corporate tax base…”
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Comparison of Income Tax Base in Visegrad Countries by Hinke Jana, Rain Tomáš, Hrabovská Barbora

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FISCAL AND ACCOUNTING IMPLICATIONS OF INCOME TAX IN ROMANIA by ALIN MONEA

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The Efficiency of the Taxation System for the Provinces of Iran by Separation of Tax Bases: DEA Approach by Esmail Ahmadi, Mohsen Zayanderoodi, Ali Raeispour, Alireza Shakibaee

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