Relevant bibliographies by topics / Tax accounting

Academic literature on the topic 'Tax accounting'

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Published: 4 June 2021
Last updated: 1 August 2024

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Journal articles on the topic "Tax accounting"

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Сорокина, Л. Н., Н. Б. Гусарева, and А. В. Бондаренко. "Accounting and tax accounting of corporate income tax." Экономика и предпринимательство, no. 9(122) (October 3, 2020): 1246–50. http://dx.doi.org/10.34925/eip.2020.122.9.244.

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Современная бухгалтерская отчетность должна быть понятна пользователю при принятии управленческих решений. В отчете о финансовых результата отражается прибыль до налогообложения, которая определена по правилам бухгалтерского учета. А обязательства перед бюджетом по налогу на прибыль организаций определяются по правилам налогового учета, которые регламентируются Налоговым кодексом. В этой связи, пользователю финансовой отчетности необходимо прозрачность при анализе чистой прибыли. На чистую прибыль, в свою очередь, исчисленный налог на прибыль влияет не в полной мере. Поэтому данная статья предназначена пользователям финансовой отчетности в рамках анализа финансового результата организации. Modern accounting statements should be clear to the user when making management decisions. The statement of financial performance reflects earnings before tax, which is determined in accordance with accounting rules. And liabilities to the budget for corporate income tax are determined according to the rules of taxaccounting, which are regulated by the Tax Code. In this regard, the user of financial statements needs transparency when analyzing net income. In turn, the calculated income tax does not fully affect the net income. Therefore, this article is intended for users of financial statements as part of the analysis of the financial performance of the organization.
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BONDARENKO, Olha, and Hanna KLOKOVA. "Tax accounting and reporting in the tax administration system." Economics. Finances. Law 12/1, no. - (December 27, 2022): 18–20. http://dx.doi.org/10.37634/efp.2022.12(1).4.

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The paper is devoted to topical issues of tax accounting. The research topic is very important because it provides information to external and internal users in order to control the process of accrual, completeness and timely payment of taxes. Since the tax legislation is changing at a very fast pace and every accountant must be competent in these changes, as well as be involved in the control of the assessment of taxes and their timely payment. This also applies to the corporate income tax, because accounting for indicators related to this tax is in some way the most difficult. Disclosure of this aspect in tax reporting also requires the accountant to rationally organize accounting and correctly display the available information. Therefore, it is extremely necessary to understand these issues in detail, because an error in accounting can lead to fines from the regulatory authorities. Along with keeping accounting records, in particular financial and management, there is a need to keep tax records. The need for another type of accounting is related to the difference in information obtained as a result of the accounting process. To date, taxes are an indispensable part of the financial economy of any state, since with their help a significant part of the revenues of the budgets of various levels is formed. Taxes are used to finance the creation and development of public goods. Tax accounting is an integral part of tax administration. Namely, he acts as a subject of administration for him. in particular, electronic documents, accounting and tax registers, financial and tax reporting, which contain information for a certain period and are subject to control (inspection) in connection with the payment of taxes, fees (mandatory payments) and to which control actions of administrators are directed.
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Ahmeti, Dr Sc Skender, Dr Sc Muhamet Aliu, MSc Alban Elshani, and Yllka Ahmeti. "TAX RESEARCH Financial Accounting versus Tax Accounting - Tax Rules’ Impact on Investment Decisions." ILIRIA International Review 4, no. 1 (February 9, 2016): 9. http://dx.doi.org/10.21113/iir.v4i1.50.

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This paper provides guidance for all those interested in research related to tax. In the study are included three main areas dealing with taxes and about taxes: (1) the role of information in corporation tax expenditures under the rules and laws of the country against financial statements according to international accounting standards, (2) case study PTK; how much effective tax and tax on extra profit has it paid (3) the impact of tax rules on investment decisions - the reasons and profits of the company and the host country. We will try to summarize here the three areas of study and come to some conclusions on how to deal with fiscal policy in Kosovo. In addition, we will offer our opinion on some interesting and important questions for future research.
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Камилова, Р. Ш., and К. Н. Загирова. "Inventory tax accounting." Экономика и предпринимательство, no. 6(119) (June 23, 2020): 1122–25. http://dx.doi.org/10.34925/eip.2020.119.6.238.

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В статье описывается о важности налогового учета в хозяйствующих субъектах. Ведение налогового учета входит в обязанность всех организаций, в том числе применяющих специальные налоговые режимы. Именно налоговый учет дает возможность формирования полной и достоверной информации о порядке учета в целях налогообложения хозяйственных операций. The article describes the importance of tax accounting in business entities. Keeping tax records is the responsibility of all organizations. It is tax accounting that enables the formation of complete and reliable information on the accounting procedure for the purpose of taxing business transactions.
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Galaktionova, N. V. "ONLINE STORE: ACCOUNTING AND TAX ACCOUNTING." Социосфера / Sociosphere 8, no. 1 (March 30, 2017): 30–34. http://dx.doi.org/10.24044/sph.2017.1.3.

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Jurayevich, Tuychiev Alisher, and Khotamov Komil Rabbimovich. "The Issues Of Tax Liabilities Accounting." American Journal of Social Science and Education Innovations 02, no. 11 (November 30, 2020): 628–36. http://dx.doi.org/10.37547/tajssei/volume02issue11-109.

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This article is devoted to the consideration of theoretical and methodological views, practical and legal basis for the accounting of liabilities, including tax liabilities. In addition, the article studies the current state of tax liability accounting and provides relevant proposals and recommendations.
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Kröner, Michael, and Claus Beckenhaub. "Konzernsteuerquote: Vom Tax Accounting zum Tax Management." Die Unternehmensbesteuerung 1, no. 10 (October 1, 2008): 631–40. http://dx.doi.org/10.9785/ubg-2008-011007.

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Harnovinsah, Harnovinsah, and Septyana Mubarakah. "DAMPAK TAX ACCOUNTING CHOICES TERHADAP TAX AGGRESSIVE." Jurnal Akuntansi 20, no. 2 (March 3, 2017): 267. http://dx.doi.org/10.24912/ja.v20i2.58.

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Penelitian ini bertujuan untuk menganalisis tax accounting choices, defferen tax expense dan firm size sebagai indikator tax aggressiveness. Sampel yang digunakan penelitian ini sebanyak 50 perusahaan manufaktur yang terdaftar di Bursa Efek Indionesia (BEI) selama periode 2010-2014. Sampel diambil dengan cara purposive random sampling dengan menggunakan criteria tertentu. Tax accounting choices diukur dengan pemilihan metode garis lurus dan metode FIFO dengan variabel dummy, sedangkan untuk deffered tax expense diukur dengan membandingkan deffred tax expense dengan total asset.Firm size diukur dengan melakukan logaritma natural total asset. Hasil penelitian ini menemukan bahwa metode garis lurus berpengaruh signifikan negative terhadap tax aggressiveness sedangkan metode FIFO tidak berpengaruh terhadap tax aggressiveness. Deffered tax expense berpengaruh signifikan negative terhadap tax aggressiveness dan firm size berpengaruh signifikan negative terhadap tax aggressiveness. Sehingga dapat dikatakan bahwa metode garis lurus dan deffered tax expense dapat dijadikan sebagai indikator tax aggressivenessTax Accounting choices in this study chose the straight-line method and the FIFO method,which is the management actions in determining the policies that are applied to compile financial statements and used as an indicator of tax aggresivitas. In addition the study also used the deffered tax expense and firm size as another independent variable to measure the tax aggresivitas action of the tax aggressiveness. This study aims to analyze the tax accounting choices, defferen tax expense and tax firm size as an indicator of tax aggressiveness. The samples used in this study as many as 50 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2010-2014. The sample were with how purposive random sampling by using certain criteria. Tax accounting choices is measured by the selection of the method of straight line method and the FIFO method with dummy variables, whereas for deffered tax expense is measured by comparing the deffred tax expense by total assets. Firm size is measured by taking the natural logarithm of total assets. The results of this study found that the straightline method significant negative effect against the tax aggressiveness. while the FIFO method has no affect against tax aggressiveness. Deffered tax expense significant negative effect on tax aggressiveness and firm size are significant negative effect against tax aggressiveness. So it can be said that the method of straight-line and deffered tax expense can be used as an indicators of tax aggressiveness.
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Meidijati, Meidijati, and Yvonne Augustine. "The Effect of Tax Accounting, Green Accounting, and Carbon Accounting on Environmental, Social, and Governance Performance: Moderated by Green Intellectual Capital." Technium Social Sciences Journal 31 (May 9, 2022): 371–87. http://dx.doi.org/10.47577/tssj.v31i1.6446.

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Researchers structured this study to obtain empirical evidence about how the effect of tax accounting (TAC), green accounting (GAC), and carbon accounting (CAC) on environmental, social, and governance (ESG) performance moderated by green intellectual capital (GIC). The financing of ESG activities according to tax accounting, green accounting, and carbon accounting. This study uses primary data obtained from respondents to questionnaire answers representing public companies (listed on the Indonesia Stock Exchange (IDX)). The researcher sent questionnaires via company email or email to officials/employees who meet the requirements as respondents. GIC does not strengthen the TAC effect on ESG and CAC effect on ESG, and GIC strengthens the GAC effect on ESG.
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Vita Lisya, Siti Rosyafah, and Syafi’i. "PENGARUH PENGETAHUAN PERPAJAKAN DAN PERSEPSI TERHADAP MINAT MENJADI AKUNTAN PAJAK (Studi Pada Mahasiswa Akuntansi FEB Universitas Bhayangkara Surabaya)." AKUNTANSI '45 2, no. 1 (May 15, 2021): 28–37. http://dx.doi.org/10.30640/akuntansi45.v2i1.103.

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The development of the business world and business practices that are increasingly rapidly increasing demand for labor, especially from accounting majors. A tax accountant is one of the promising job prospects in the accounting major. This study aims to determine the effect of tax knowledge, perceptions of interest in becoming a tax accountant. This study is a quantitative study with a sample calculated using the slovin formula and obtained a minimum sample of 62 respondents from Accounting Students FEB Bhayangkara University Surabaya. Data analysis was carried out using descriptive statistical tests, data quality tests and hypothesis testing with multiple linear regression methods assisted by the SPSS (Statistical Product and Service Solution) analysis tool. The results of this study indicate that knowledge of taxation, perception partially and simultaneously affect the interest in becoming a tax accountant. Perception is an independent variable that dominantly affects the interest in becoming a tax accountant.
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Dissertations / Theses on the topic "Tax accounting"

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Bornemann, Tobias. "Tax Avoidance and Accounting Conservatism." WU Vienna University of Economics and Business, Universität Wien, 2018. http://epub.wu.ac.at/6058/1/SSRN%2Did3114054.pdf.

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This study analyzes the relation between accounting conservatism, future tax rate cuts and countries' level of book-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift taxable income into the lower taxed future. Using a panel of firms across 18 countries from 1995 to 2010 I find that conditional conservatism is positively and significantly associated with future tax rate cuts when book-tax conformity is high. This effect is particularly pronounced for firms that concentrate the majority of their operations in the country in which the tax rate is cut. In contrast, there is no significant relation between future tax rate cuts and unconditional conservatism.
Series: WU International Taxation Research Paper Series
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LI, Yongbo. "Tax-induced earnings management, auditor conservatism, and tax enforcement." Digital Commons @ Lingnan University, 2014. https://commons.ln.edu.hk/acct_etd/17.

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Prompted by the recent statutory corporate income tax-rate reduction in China, in this study I investigate whether the constraining effect that quality auditors have on tax-related discretionary current accruals (DCA) differs for two sub-groups of listed firms with tax incentives to manage earnings upward versus downward. I also explore whether the effectiveness of tax authority scrutiny (i.e. tax enforcement) on DCA differs for the same two groups. I find that the firms’ two external monitors are sensitive to the direction of managerial incentives for earnings management. Specifically, higher-quality auditors are associated with smaller amounts of reported DCA and this association is stronger for firms with incentives to manage earnings upward and weaker for those with incentives to manage earnings downward, although the accrual decisions for all of the firms are driven by the same tax reporting incentives. The results are consistent with the notion that due to concerns with legal liability and reputation loss, auditors have incentives to ensure that firms report earnings conservatively. I also find a significantly positive association between tax enforcement and reported DCA for firms with incentives to manage earnings downward. This suggests that tax authorities constrain corporate accruals management that is likely to result in tax revenue loss. Taken together, my results suggest that a spillover effect exists between auditors and tax authorities, such that the two monitoring bodies compensate for each other’s lack of monitoring in one direction of accruals management. My results are robust to a set of sensitivity tests and have implications for academic researchers, policy makers, and capital market investors.
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Beyer, B. (Bianca). "Corporate tax avoidance:does the level of tax aggressiveness depend on economic factors?" Master's thesis, University of Oulu, 2014. http://urn.fi/URN:NBN:fi:oulu-201403131179.

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The purpose of this thesis is to find evidence about national-scale economic instability (especially reflected in the impacts of the financial crisis) being present also on a business level, namely in the form of corporate tax avoidance. A broad strand of literature copes with the topic of corporate tax avoidance. The research stems mostly from companies located in the United States. This thesis combines the approaches taken from US prior research with several cross-country comparisons in Europe in order to examine the influence of economic factors that are specific for each country on the level of corporate tax aggressiveness. The distinction between northern and southern European countries is of special importance in the empirical research of this thesis. This kind of cross-country comparison relating corporate tax avoidance with country-specific economic factors has not yet taken place. The two strands of literature are examined thoroughly and separately from each other, before they are logically combined in the model development: With a linear regression adopted partially from tax avoidance literature and partially from cross-country comparisons studies, the impact of economic factors like rule of law, the financial system, GDP growth rate, control for corruption and the location of the company regarding the cardinal direction on a tax avoidance proxy measuring tax avoidance aggressiveness is tested and explained. The data are distinguished according to prior and post financial crisis. The data are financial statement data taken from the World Bank Database, governance indicators taken from the World Bank Worldwide Governance Indicators research project, and further economic influence indicators taken from Eurostat statistics and KPMG. Company observations from eight countries, namely Finland, Sweden, Germany and the Netherlands representing the northern European countries, and Spain, Greece, Italy and Portugal representing the southern European countries, are taken from the years 2005 through 2012. 2005 as the starting point is due to the mandatory IFRS adoption for listed firms in that year. The sample size used in the analyses totals 20,017 company observations from public firms. The main contribution to literature is that this is the first cross-country comparison across European countries relating to corporate tax avoidance. The evidence is weak but shows that companies in northern European countries tend to be more tax aggressive than in southern European countries, that companies in a market-based country tend to be more tax aggressive than in a bank-based country and that companies changed their behavior after the financial crisis, namely to less tax aggressiveness. The assumption that with an increasing rule of law in a country the companies are more tax aggressive is rejected, which might however be due to interdependencies between variables that the model does not account for. All in all it seems like a stable economy is positively correlated with tax avoidance aggressiveness, at least in post-financial crisis observations.
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Lopez, Robert A. "Tax-effect accounting in Australia : the nature and treatment of the provision for deferred income tax." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 1994. https://ro.ecu.edu.au/theses/1091.

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Tax-effect accounting has been controversy since its origin in allocation has generally been adopted the subject in the 1940s. Tax across the English speaking world, even though underlying basic issues have not been resolved. A review of the literature shows that issues such as: whether income tax is an expense; whether the provision for deferred income tax is a liability and whether the provision for future income tax benefit is an asset have not been resolved because of differing opinions as to what is an expense, liability or an asset. The development of a conceptual framework in Australia, which provides definitions of revenues, expenses, assets and liabilities, has provided an opportunity to reexamine some of the unresolved issues mentioned above. Since the conceptual framework, in SAC 4, defines an expense in terms of whether it increases a liability or reduces an asset the re-examination was directed at ascertaining whether the provision for deferred income tax satisfies the definition and recognition criteria for a liability. The results were inconclusive. However, it was possible to conclude that the provision for deferred income tax does not readily satisfy the criteria in SAC 4. An empirical investigation was then undertaken to ascertain whether selected user groups treat the provision for deferred income tax as a liability. The investigation surveyed investment houses, company secretaries, auditors and the parties to trust deeds. Evidence gathered suggest that investment houses and company secretaries treat the provision for deferred income tax all a liability. Auditors appear to regard the provision for income tax as a deferred credit; not a liability. No evidence was found that the parties to trust deeds treat the provision for deferred income tax In a systematic way. It is concluded that the parties to trust deeds do not consider the nature of the provision for deferred income tax when negotiating borrowing limitation ratio. It is hoped that the finding of this investigation will be highly relevant to any review of the standards on tax-effect accounting in Australia.
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ZHANG, Feng. "An empirical analysis of book-tax reporting difference and tax noncompliance behavior in China." Digital Commons @ Lingnan University, 2005. https://commons.ln.edu.hk/acct_etd/13.

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The traditional accounting system in China was directly linked to the tax assessment. The close linkage between the two sets of reporting rules has substantially weakened, as China promulgated a series of accounting standards and regulations in the late 1990s. As a result, accounting for financial reporting purposes does not have to conform to accounting for tax reporting purposes. This divergence between the two measures of income will inevitably cause accounting book income to differ from taxable income. This is because the more the excess of book income over taxable income, the more the magnitude of tax audit adjustments. Mills (1998) suggests that book tax difference is an indicator of a firm’s tax noncompliance. This implies that additional tax-related costs may arise when accounting book income is higher than taxable income, and these costs may have an impact on the tradeoff between tax incentives and financial reporting incentives. Based on data from the Chinese stock market, this study tests empirically whether book tax differences due to the tradeoff between tax and non-tax cost results in tax audit adjustments. I hypothesize that the magnitude of tax noncompliance increases as book tax differences increase, and this relationship is stronger after the departure of financial reporting from tax rules in China. The results provide evidence in support of the hypothesis. This study extends prior research and contributes to the understanding of tax and non-tax tradeoffs in a different context. The results have rich implications for corporate managers and policymakers in other developing countries experiencing a similar transition from a tax-based accounting system to a system that gives corporate managers considerable discretion over the choice of accounting methods. One implication is that although book tax delinking may improve the usefulness of financial reports, it could weaken the perceived equity of the tax system and increase corporate tax avoidance behavior. Therefore, when setting accounting standards, policy makers should not only look at the impact of information relevance on the capital market, but also consider the consequence of these standards on government revenue.
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Sünwoldt, Matthias [Verfasser]. "Essays on behavioral tax research and tax accounting / Matthias Sünwoldt (geb. Braune)." Berlin : Freie Universität Berlin, 2016. http://d-nb.info/111088446X/34.

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Lee, Michelle. "Carried Interest: Beyond Mitt Romney's Tax Returns." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/535.

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This paper discusses the rise of carried interest in investment partnerships and its controversial tax treatment; it looks into the history of private equity as well as recent literature in determining whether its current treatment is justified, and moreover, suggests further considerations with regards to the matter.
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Hamilton, John Russell. "New Evidence on Investors' Valuation of Deferred Tax Liabilities." Thesis, The University of Arizona, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10748935.

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Although deferred tax liabilities represent a significant liability for most firms, prior research provides mixed evidence concerning investors' valuation of these items. Using an expanded data set of hand-collected tax footnotes, I examine (1) whether investors recognize depreciation-related deferred tax liabilities as economic burdens, and if so, (2) how investors measure the effect of these liabilities. I find evidence suggesting that investors price depreciation-related deferred tax liabilities as economic burdens and show that my primary findings are robust to the use of a changes-based methodology. I also examine various factors that could affect investors' measurement of these liabilities. In doing so, I develop a new method to identify tax-sensitive firms to implement my tests. This method incorporates forward-looking profit expectations without a look-ahead bias. Finally, I provide evidence of circumstances where investors discount deferred tax liabilities despite current accounting standards prohibiting managers from discounting these deferred tax liabilities in the reported financial statements. As depreciation-related deferred tax liabilities are among the largest and most common deferred tax liabilities, my study provides important insights into investors' valuation of firms' tax planning.

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Addeh, Rahma. "Book-tax differences and the persistence of accounting earnings." Thesis, University of Southampton, 2016. https://eprints.soton.ac.uk/402059/.

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This study aims to examine the relationship between Book-Tax Differences and earnings quality i.e. earnings persistence in order to assess the usefulness of accounting earnings for decision making. Managers may have incentives to increase accounting or “book” earnings while simultaneously reducing taxable income, any difference in the two measures is termed the book-tax difference (BTD). As the measurement of accounting earnings and taxable income is based on two different sets of rules differences can arise because of permissible discretion in the measurement of accounting income representing genuine economic differences. However, differences could also represent earnings management or manipulation, e.g. an increase in accounting income without a corresponding increase in real assets. Consequently this has raised calls to conform accounting earnings and taxable income in an attempt to limit the misuse of the discretion and the deviation permitted between the two measures. Nevertheless, conformity is argued to cause a loss of accounting earnings informativeness which makes them less useful for decision making. Using an earnings persistence model this study aims to address: (1) Does the contribution of the BTD in the model differ from that of underlying earnings and if so, does the nature of the contribution depend on a short term or longer-term measure of the BTDs. (2) Further, when BTDs are disaggregated into their “temporary” and “permanent” sources does the nature of the contribution change. If BTDs behave differently from underlying earnings, this will support the retention of differing measures of accounting earnings and taxable income and more directly retaining discretion in measurement of accounting earnings.
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Brown, Darryl Lee. "The Persistence and Value Relevance of Earnings From Tax Savings." Diss., The University of Arizona, 2006. http://hdl.handle.net/10150/195331.

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This dissertation examines the persistence and value relevance of earnings attributable to tax savings and the extent to which this persistence and value relevance differs from those of nontax earnings. After controlling for factors previously shown to be systematically associated with the tax component of earnings, results show that tax savings are significant and statistically persistent but statistically less persistent than earnings from nontax sources. Results also reveal that the persistence of tax savings changes across tax regimes whereas earnings from nontax sources remain relatively unchanged. Contextual analysis shows that (1) the persistence of tax savings is largely driven by firms in the pharmaceutical, oil and gas, financial services, insurance and real estate industries, (2) the persistence of tax savings is increasing in the R&D tax credit and (3) this persistence is increasing in settings where the ratio of foreign over domestic earnings is increasing. Additionally, the persistence and value relevance of tax savings is increasing for positive tax savings, implying a market reward (penalty) for lower (higher) tax savings (reported effective tax rates). When I compare the results from my valuation tests with those from my persistence tests, I find that tax savings are sometimes not persistent but value relevant and sometimes persistent but not value relevant whereas the persistence and value relevance of nontax earnings are always consistent. These findings are consistent with managerial opportunistic behavior, a market that suspects managerial opportunistic behavior or a stock market that does not understand fully the persistence of tax savings relative to nontax savings. Results from the Mishkin (1983) test show that the market appears to significantly overestimate both the persistence of tax savings and nontax earnings, implying that securities are mispriced. This potential mispricing appears to be more severe for tax savings, implying that, on average, the market does not appear to understand fully the persistence and value relevance of the tax component of earnings. Finally, this study reconciles some of the mixed results of prior research and carries significant implications for policy makers, firm management, market participants and accounting researchers.
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Books on the topic "Tax accounting"

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Carrington, Glenn R. Tax accounting. [Chicago, Ill: American Bar Association, 1995.

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Board, Accounting Standards. Accounting for tax. Milton Keynes: AccountingStandards Board, 1995.

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Walters, Robert. Accounting for tax. Central Milton Keynes: Accountancy Books, 1997.

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Stitt, Iain P. A. Deferred tax accounting. 2nd ed. London: Institute of Chartered Accountants in England and Wales, 1985.

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Stitt, Iain P. A. Deferred tax accounting. London: Institute of Chartered Accountants in England and Wales, 1985.

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Gertzman, Stephen F. Federal tax accounting. 2nd ed. Boston: Warren Gorham Lamont, 1993.

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Gertzman, Stephen F. Federal tax accounting. 2nd ed. Boston: Warren Gorham Lamont, 1993.

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Lang, Michael B. Federal tax accounting. Newark, NJ: LexisNexis Matthew Bender, 2006.

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Gertzman, Stephen F. Federal tax accounting. Boston: Warren, Gorham & Lamont, 1988.

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Elliott, Manning, and Hymel Mona L, eds. Federal tax accounting. 2nd ed. New Providence, NJ: LexisNexis, 2011.

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Book chapters on the topic "Tax accounting"

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Turner, D. E., and P. H. Turner. "Paying Tax." In GCSE Accounting, 205–11. London: Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-11734-5_21.

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Nicholson, Margaret. "Value Added Tax." In Accounting Skills, 123–35. London: Macmillan Education UK, 1989. http://dx.doi.org/10.1007/978-1-349-10853-4_17.

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Cooper, Robert. "Tax and Accounting." In Corporate Treasury and Cash Management, 384–87. London: Palgrave Macmillan UK, 2004. http://dx.doi.org/10.1057/9781403946010_19.

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Hlavica, Christian, Uwe Klapproth, and Frank M. Hülsberg. "Tax Fraud." In Tax Fraud & Forensic Accounting, 108–53. Wiesbaden: Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6444-1_3.

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Dühnfort, Alexander M., Monika Zitzmann, Michael Hundebeck, Christian Hlavica, and Daniela Kühne. "Tax Fraud." In Tax Fraud & Forensic Accounting, 77–158. Wiesbaden: Springer Fachmedien Wiesbaden, 2016. http://dx.doi.org/10.1007/978-3-658-07840-9_3.

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De Vito, Antonio. "A global minimum tax." In Responsible Finance and Accounting, 43–47. London: Routledge, 2023. http://dx.doi.org/10.4324/9781003317333-10.

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Ding, Yin. "Tax Accounting: Minimizing Tax Burden within Legal and Tax Framework." In Proceedings of the 2023 3rd International Conference on Financial Management and Economic Transition (FMET 2023), 289–95. Dordrecht: Atlantis Press International BV, 2023. http://dx.doi.org/10.2991/978-94-6463-272-9_32.

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Farrar, Jonathan, Dawn W. Massey, and Linda Thorne. "Personal tax compliance." In The Routledge Handbook of Accounting Ethics, 270–78. Abingdon, Oxon ; New York, NY : Routledge, 2021. | Series: Routledge international handbooks: Routledge, 2020. http://dx.doi.org/10.4324/9780429490224-23.

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Dodge, Roy. "Accounting for value added tax." In The Concise Guide to Accounting Standards, 25–26. Boston, MA: Springer US, 1991. http://dx.doi.org/10.1007/978-1-4899-7096-1_5.

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Meyer, Marco, Rüdiger Loitz, Robert Linder, and Peter Zerwas. "Interne Kontrollsysteme im Tax Accounting." In Latente Steuern, 287–308. Wiesbaden: Gabler, 2010. http://dx.doi.org/10.1007/978-3-8349-8580-4_7.

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Conference papers on the topic "Tax accounting"

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Bespalova, Anastasia Nikolaevna. "GENESIS OF TAX ACCOUNTING." In Russian science: actual researches and developments. Samara State University of Economics, 2020. http://dx.doi.org/10.46554/russian.science-2020.03-1-672/675.

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This article is devoted to the history of the development and origin of tax accounting in Russia and the world. The stages of development of tax accounting in Russia are highlighted and the prospects for this area in our country are determined
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Indrawan, Rizki, and Vicky Dzaky Cahaya Putra. "The Influence on Tax Rate and Tax Sanction on Tax Compliance of Non-Employees." In Annual International Conference on Accounting Research (AICAR 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200309.040.

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Yin Kuo, Chen. "BUSINESS STRATEGY, ACCOUNTING CONSERVATISM, TAX AGGRESSIVENESS." In MBP 2024 Singapore International Conference on Management & Business Practices, 13-14 March. Global Research & Development Services, 2024. http://dx.doi.org/10.20319/icbellp.209210.

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Different from literature studying the bi-variable relation between business strategy and accounting conservatism as well as tax aggressiveness, this research provides original ideas exploring the relation among business strategy and accounting conservatism through tax aggressiveness. Using the Taiwan data including high-technology and traditional industries, our results indicate that first, prospector companies are more tax aggressive, and are more accounting conservative than defender ones. Secondly, the positive effect of business strategy on accounting conservatism holds through increasing tax aggressiveness (reducing tax payment), implying prospector companies with more tax aggressiveness are more accounting conservatism than defender ones with less tax aggressiveness. Thirdly, the positive effect of strategy on conservatism through increasing tax aggressiveness in high-tech firms is stronger than that in traditional ones. This implies that compared to traditional firms, high-technology firms can more strengthen this positive effect through tax aggressiveness. Fourthly, this paper highlights the role of tax aggressiveness in driving association between business strategy and conservative accounting. Finally, our results are analogous to Higgins et al. (2015) and Hsieh et al. (2019)’s findings of U.S. sample companies, implying that some characteristics of Taiwan companies (e.g., access to capital market, tax deductibility of investment in R&D) appear to be similar to particularities of U.S. firms. This paper provides the evidence on a developing country (Taiwan) for investors and portfolio managers.
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Kotyla, Cyryl. "TEACHING TAX ACCOUNTING AT MASTER’S LEVEL." In 13th International Technology, Education and Development Conference. IATED, 2019. http://dx.doi.org/10.21125/inted.2019.0023.

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Caduc, Sabrina. "E-commerce: accounting and tax aspects." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.43.

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Creating an online store and the importance of electronic commerce today is so great that we could not imagine what would happen if we suddenly could no longer purchase online. On the world market, e-commerce is registering remarkable growth, an important factor being the Covid-19 pandemic, and a large increase in online stores is expected. Resulting from this consideration, it is important to study in more depth the particularities of accounting in electronic commerce, as well as taxation in this field. In the research, I used the following methods: observational research, the study of official documents, the collection, processing and interpretation of information and the synthetic method. Following the research, I have answered some frequently encountered questions in the online trade environment and some proposals to amend the legislation.
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Korneeva, Tatyana Anatolievna, and Daria Sergeevna Kosheleva. "MANAGEMENT ACCOUNTING FOR A TAX AS A MEANS OF TAX OPTIMIZATION." In Russian science: actual researches and developments. Samara State University of Economics, 2020. http://dx.doi.org/10.46554/russian.science-2020.03-1-879/882.

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The article is devoted to the study of approaches to the organization of tax management accounting in order to optimize the level of tax burden of an economic entity to improve the efficiency of an enterprise in terms of its taxation. The classification of tax expenditures is proposed for budgeting purposes in the management accounting system
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Гойгова, М. Г. "A NEW APPROACH TO INTEGRATING ACCOUNTING AND TAX ACCOUNTING SYSTEMS IN AN ENTERPRISE." In Международная научно-практическая конференция "НАУКА И ОБЩЕСТВО: ИНСТРУМЕНТЫ И РЕШЕНИЯ ГЛОБАЛЬНЫХ ПРОБЛЕМ СОВРЕМЕННОСТИ". Crossref, 2024. http://dx.doi.org/10.26118/5638.2024.70.84.006.

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В статье предложена новая национальная концепция налогового учета, основанная на определенных принципах. Автором доказано, что наиболее выгодным способом расчета налога на прибыль непосредственно является получение информации, разрабатываемой в системе бухгалтерского учета, по сравнению с самостоятельным налоговым учетом. Разница описана в методах учета доходов и расходов, что приводит к их дублированию и трудностям в подаче документов при составлении налоговой отчетности. Результаты исследования показывают, что предлагаемый подход к сближению систем бухгалтерского учета и налогового учета, который основан на адаптации непосредственно действующего плана счетов к нормам налогового законодательства, дает систематическую и прозрачную генерацию данных. The author of the article provides for a new national concept of tax accounting based on certain principles. The article provides a detailed analysis of these principles. It is proved that the most profitable way to calculate income tax is to obtain information generated in the accounting system, compared to independent tax accounting. The difference is described in the methods of accounting for income and expenses, which leads to their duplication and difficulties in filing documents when preparing tax reports. The results of the study show that the proposed approach to convergence of accounting and tax accounting systems, which is based on the adaptation of the directly applicable chart of accounts to the norms of tax legislation, provides systematic and transparent data generation.
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Pandapotan, Daniel, and Christine Tjen. "Tax Awareness of the Conceptions of Tax Compliance within Surabaya Society: A Study in Surabaya, Indonesia." In 6th International Accounting Conference (IAC 2017). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/iac-17.2018.4.

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Исаева, Дарья Александровна, and Марина Викторовна Карп. "THE IMPORTANCE OF TAX ACCOUNTING AND PRESENTATION OF INCOME TAX REPORTING." In Поколение будущего: сборник статей XLV Международной студенческой научной конференции (Санкт-Петербург, Март 2023). Crossref, 2023. http://dx.doi.org/10.37539/230331.2023.72.10.005.

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Рассмотрены основные аспекты и особенности, связанные с ведением организациями налогового учета в рамках осуществления своей деятельности. Выделены некоторые трудности, с которыми сталкиваются добросовестные налогоплательщики и предложены меры по преодолению сложностей в области регулярного исчисления организациями налога на прибыль. The main aspects and features related to the maintenance of tax accounting by organizations in the framework of their activities are considered. Some difficulties faced by conscientious taxpayers are highlighted and measures are proposed to overcome difficulties in the field of regular calculation of profit tax by organizations.
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Susanto, Evelyne Brilliana, and Ria Sandra Alimbudiono. "Refining Tax Accounting Education to Improve Accounting Students Skills and Competences." In 18th International Symposium on Management (INSYMA 2021). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210628.012.

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Reports on the topic "Tax accounting"

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Edgerton, Jesse. Investment, Accounting, and the Salience of the Corporate Income Tax. Cambridge, MA: National Bureau of Economic Research, October 2012. http://dx.doi.org/10.3386/w18472.

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Hendrickson, S. Material protection control & accounting (mpc&a) tax issues and history. Office of Scientific and Technical Information (OSTI), March 1999. http://dx.doi.org/10.2172/15001991.

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Grieco, Kevin. Can Rural Property Tax Generate Revenue? A Simple Accounting Exercise in Sierra Leone. Institute of Development Studies, April 2024. http://dx.doi.org/10.19088/ictd.2024.010.

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How should governments in sub-Saharan Africa boost their own-source revenue? In this research note I explore the decision of policymakers to expand property taxation into rural areas in the context of developing countries. A policymaker weighing the costs and benefits of rural taxation must first consider the potential net revenue that can be extracted from rural areas. Ultimately, this is an empirical question that requires reliable data on the costs and potential revenue associated with rural taxation. Unfortunately, little such reliable data exists. In this project, I seek to fill this gap by measuring village-level costs and potential revenue associated with property taxation in Kono District in rural Sierra Leone. Based on a set of simulations, I find that property tax in poor, sparsely-populated rural areas can generate positive net revenue. While these gains are modest, they can provide a meaningful source of local government revenue in a context where incomes are near the bottom of the global distribution, and where there are potentially large returns to government spending. These simulations also highlight several features of rural tax collection. First, to increase net revenue, policymakers should prioritise increasing compliance over reducing collection costs. Second, I show that much of the revenue generated from rural taxation is likely to come from a small subset of the total villages. Third, I highlight several trade-offs between salary-based and pay-for-performance (PFP) models of tax collector compensation. I conclude by situating these results in policymakers’ broader calculus for taxing rural areas.
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Calijuri, Mónica, and Andrés Muñoz Miranda. CACAO: Accounting and Organizational Data Storage and Consultation System: Open-Source Software for Tax Administrations. Inter-American Development Bank, March 2023. http://dx.doi.org/10.18235/0004758.

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CACAO is a web platform that allows for the receipt, validation, processing, and analysis of accounting data from taxpayers in a standardized manner. Developed in open-source code, the platform's goal is to facilitate the transmission of taxpayer data and optimize the use and analysis of accounting data by tax administrations in Latin America and the Caribbean.
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Gu, Yuanyuan, and Jhorland Ayala-García. Emigration and Tax Revenue. Banco de la República de Colombia, July 2022. http://dx.doi.org/10.32468/dtseru.312.

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According to the World Migration Report 2020, the number of international migrants increased from 84 million in 1970 to 272 million in 2019, accounting for 3.5% of the world’s population. This paper investigates the aggregated effect of emigration on the tax revenue of sending countries with a focus on developing nations. Using a gravity approach, we construct a time-varying exogenous instrument out of geographic time-invariant dyadic characteristics that allow us to estimate the predicted emigration rate for every country. Then, we follow an instrumental variable approach where we use our predicted emigration rate as an instrument of the observed migration rate. The results show that the predicted emigration rate is a good instrument of the current emigration rate for developing countries, and that there is a positive aggregated effect of emigration on tax revenue of sending countries. The results vary depending on the type of tax: emigration increases goods and services tax revenue, but it decreases income, profit, and capital gains tax revenue.
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Zanoni, Wladimir, Paul Carrillo-Maldonado, Juan Pantano, and Nicolás Chuquimarca. Irrational Bunching? Tax Regimes, Brackets, and Taxpayer Behaviors. Inter-American Development Bank, June 2024. http://dx.doi.org/10.18235/0013005.

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In this study, we examine the behavior of self-employed taxpayers who “bunch" at an income level just below a critical threshold, which triggers a transition from a simple tax regime to a more complex one. Under the simple regime, individuals complete their tax forms independently, while the complex regime mandates the use of a public accountant for maintaining accounting records. Utilizing data from the Ecuadorian tax authority from 2011 to 2014, we initially observed and documented the bunching behavior prompted by the shift between regimes. Subsequently, we assess the impact of this regime transition on the amount of taxes paid by those self-employed taxpayers who choose to fill taxes in the complex regime. Our methodology employs both parametric and semi-parametric “donut” estimators to evaluate these effects. We find that the regime shift indeed prompts taxpayers to bunch below the income threshold, opting to remain within the simpler regime. Interestingly, those who transition into the complex regime tend to pay less in taxes. This pattern holds across various bunching windows and is consistent across several estimators used. Our results suggest that accountants are the key mechanism behind the effects, for they help taxpayers better navigate tax deductions and benefits, leading individuals to pay zero taxes.
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Shackelford, Douglas, Joel Slemrod, and James Sallee. A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior. Cambridge, MA: National Bureau of Economic Research, January 2007. http://dx.doi.org/10.3386/w12873.

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Shmakova, Marina V. TO THE QUESTION OF THE NEED FOR ACCOUNTING THE SPECIFICITY OF TAX LEGISLATION AND THE FEATURES OF THE ORGANIZATION'S STADIAL DEVELOPMENT IN TAX PLANNING. Fund Economy, 2018. http://dx.doi.org/10.12731/financialeconomy-2018-8-528-531.

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Gurgel, Angelo, Gilbert Metcalf, and John Reilly. Comparing Tax Rates Using OECD and GTAP6 Data. GTAP Research Memoranda, May 2006. http://dx.doi.org/10.21642/gtap.rm07.

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In prior research, Babiker, Metcalf, and Reilly (2003) computed capital and labor tax rates to augment GTAP 4 data that did not comprehensively cover taxes. Recently, we updated these tax rates to 2001 to match the GTAP 6 base year. We realize there was an attempt to improve representation of taxes in GTAP 6, but as admitted by GTAP this was as yet incomplete. For those who might require a more complete tax accounting we have followed an approach that has the benefit of, at least in the aggregate, reconciliation with widely available tax receipt data. This note compares the tax rates derived for the OECD countries using this approach to those provided by the method GTAP uses. Those who are interested in economic impacts of fiscal measures--such as assuring revenue neutrality by raising tax rates in the face of a policy that reduces economic activity--may want to consider amending the tax data in GTAP. Alternatively, it may be useful to discuss the differences we note to as part of on-going efforts to improve data reported in GTAP.
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Wani, Shahrukh, Hina Shaikh, and Oliver Harman. Urban property taxes in Pakistan’s Punjab. The International Growth Centre, November 2020. http://dx.doi.org/10.35489/bsg-igc-pb_2020/1.

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Property tax is a significantly under-utilised tax instrument in Punjab, accounting for only 6% of the total provincial tax. With a population of over 100 million, all of Punjab collects less urban property tax than the city of Chennai in India, home to about 10 million people. Punjab's cities have significant service delivery deficits. For example, only 35% of urban households in Punjab have piped water. These deficits will worsen in the absence of local financing that can be used to make public investments. This policy brief outlines the current landscape of property taxation in Punjab, highlights the significance of this source of public finance, and frames future policy direction, particularly the trade-offs between various valuation systems.
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