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We estimate the sensitivity of Internet retail purchasing to sales taxes
using eBay data. Our first approach exploits the fact that a seller’s
location—and therefore the applicable tax rate—is rev...
The objective of the IFRS for income taxes* is to provide
information about:
• current tax — tax payable or refundable for the current period
• deferred tax — future tax consequences...
暨南大学管理学院财务学管理课件Chapter 2 Understanding Financial Statements, Taxes, and Cash Flows
暨南大学管理学院 财务学管理 课件 Chapter 2 Understanding Financial Statements, Taxes, and Cash Flows
2013/11/25
暨南大学管理学院财务学管理课件Chapter 2 Understanding Financial Statements, Taxes, and Cash Flows。
The Growth of Direct Taxes in Developing Countries, 1958-68
The Growth of Direct Taxes Developing Countries
2014/3/24
The Growth of Direct Taxes in Developing Countries, 1958-68
Maintaining taxes at the centre despite decentralization: interactions with national reforms
Maintaining taxes centre despite decentralization interactions with national reforms
2014/6/24
Although fiscal (de)centralization literature explains easily the centralization of taxes on the basis of a superior tax administration capacity, it finds more difficult to argue why in federal and de...
Taxes are still certain: individual tax consequences under Sarbanes Oxley
Sarbanes-Oxley individual taxation
2010/10/18
With the advent of the Sarbanes-Oxley Act of 2002, corporate executives, if convicted
under certain provisions of the act, may have to reverse certain payments received from the
corporation or give ...
Deferred Taxes in the Context of the Unit Problem
Deferred taxes the unit problem flow-through method asset-liability method
2010/10/18
This article examines the theory underlying the current accounting and reporting
standards for deferred taxes and concludes that using the flow-through accounting approach is a better fit for reporti...
Designing Optimal Taxes with a Microeconometric Model of Household Labour Supply
Labour supply optimal taxation random utility model microsimulation
2014/6/24
The purpose of this paper is to present an exercise where we identify optimal income tax rules according to varioussocial welfare criteria , keeping fixed the total net tax revenue. Empirical appli...