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The impact of effective corporate tax rates on investment
(Universidad EAFITEscuela de Economía y Finanzas, 2020-06-25)
There exists an intense debate about the effects of corporate tax cuts on the formation of private capital in the real sector. This paper studies the investment impact of the effective fiscal burden of firms during the ...
How Responsive are Firms to the Corporate Wealth Tax?
(Universidad de los Andes, Facultad de Economía, CEDE, 2019)
The corporate wealth tax is commonly associated with a non-optimal policy for fiscal revenue and efficiency. However, there is no empirical evidence regarding the behavioral response of firms to this tax. Taking advantage ...
Metodología de estudio de eventos como medición del impacto del dictamen del revisor fiscal en el mercado accionario colombiano en 2009-2016A Methodology to Study Events as a Measuring of the Impact of the Statutory Auditor’s Opinion on the Colombian Stock Market during 2009-2016
(Pontificia Universidad Javeriana, Facultad de Ciencias Económicas y AdministrativasGIFI - Grupo de Investigación en Finanzas de la UdeA, 2022)
Efeitos da adoção das IFRS sobre o tax avoidance
(Faculdade de Ciências ContábeisPrograma de Pós-Graduação em ContabilidadeUFBABrasil, 2016-09-14)
O estudo investiga os efeitos da adoção mandatória das IFRS sobre o nível de tax avoidance das companhias. Tax avoidance é interpretado neste estudo como a diminuição dos lucros tributáveis por meio de atividades de ...
Informal taxation in Sierra Leone : Magnitudes, perceptions and implications
(Universidad del Rosario. Facultad de Economía, 2018)
In low-income countries, citizens often pay ‘taxes’ that differ substantially from what is required by statute. These non-statutory taxes are central to financing both local public goods and ...
A importância do devido processo legal administrativo na atribuição de responsabilidade tributária aos sócios e administradores
(Universidade Católica de Pernambuco, 2010-12-01)
The study aims to examine the criteria for allocation of tax liability for shareholders of companies. The analysis is intended to seize the criteria of rationality to be observed by the applicator of the standard when the ...