Articles liés à Advances in Taxation (24)

Advances in Taxation (24) - Couverture rigide

 
9781787145245: Advances in Taxation (24)

Synopsis

Volume 24 of Advances in Taxation contains seven articles, covering topics such as the impact of FASB Financial Interpretation No. 48 adoption through the lens of debt covenants; conflicting results in two prior studies on the relation between aggressive financial reporting and tax reporting; how a firm’s external environment affects its tax avoidance activities; and bonus depreciation. Other articles use a behavioral research methodology to explore generational values and attitudes towards tax fairness and tax compliance; the expectation gap between tax clients’ motivations to hire tax preparers versus tax preparers’ perceptions of those clients’ motivations; and evidence on the level and determinants of corporate income tax compliance costs.

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Revue de presse

Hasseldine presents readers with a collection of essays and articles focused on contemporary and emerging advancements in the area of property tax assessment and collection. The six selections that make up the main body of the text are devoted to the effects of property taxes and public service benefits on housing values, measuring and characterizing the domestic effective tax rate or US corporations, tax and performance measurement, the impact of culture and economic structure on tax morale and tax evasion, the determinants of tax morale and tax compliance, and a great many other related subjects. The editor is a faculty member of the University of New Hampshire, Durham. Distributed in North America by Turpin Distribution. --Annotation (c)2017 "(protoview.com) "

Présentation de l'éditeur

Volume 24 of Advances in Taxation contains seven articles, covering topics such as the impact of FASB Financial Interpretation No. 48 adoption through the lens of debt covenants; conflicting results in two prior studies on the relation between aggressive financial reporting and tax reporting; how a firm s external environment affects its tax avoidance activities; and bonus depreciation. Other articles use a behavioral research methodology to explore generational values and attitudes towards tax fairness and tax compliance; the expectation gap between tax clients motivations to hire tax preparers versus tax preparers perceptions of those clients motivations; and evidence on the level and determinants of corporate income tax compliance costs.

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