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نتیجه جستجو - مالیات

تعداد مقالات یافته شده: 69
ردیف عنوان نوع
1 Carbon reduction decisions under progressive carbon tax regulations: A new dual-channel supply chain network equilibrium model
تصمیمات مربوط به کاهش کربن تحت مقررات مالیاتی پیش رونده کربن: مدل تعادل شبکه زنجیره تامین جدید دو کاناله-2021
Since the production process in manufacturing industry is one of the main sources of carbon emissions, most governments have enacted relevant carbon policies to encourage manufacturers to invest in green production technology and reduce carbon emissions. However, the effectiveness of the carbon policy deserves further investigation because the manufacturers focus more on economic profits in actual operations. For this purpose, this paper proposes a dual-channel supply chain network (DCSCN) equilibrium model based on variational inequality theory to examine progressive carbon tax mechanism design of the government and its impacts on the production/pricing and abatement level decisions of the manufacturers in the DCSCN. In addition, this paper also examines the influences of the online channel introduction on supply chain network equilibrium decisions, carbon emissions and profits. We employ the modified projection and contraction algorithm to obtain the numerical solutions for several examples, and analyze the impacts of the key parameters on the equilibrium decisions and derive several managerial insights. The results show that if the government sets the high-level carbon tax and the cut-off value in progressive carbon tax policy appropriately, it can induce the manufacturers to improve abatement level actively; meanwhile the profit maximization goal of the manufacturer and the whole DCSCN can be consistent with the government’s low-carbon emission target. Moreover, the introduction of online channel may depress the economic activities and lead to profit loss for the supply chain network but contributes to reducing the carbon emissions under progressive carbon tax policy. The conclusions may be useful for reference in the study of the low-carbon supply chain and the design of carbon emission reduction policy for government.
Keywords: Dual-channel supply chain network | Progressive carbon tax | Product abatement level | Variational inequality theory
مقاله انگلیسی
2 Tax accounting research on corporate investment: A discussion of the impact of IP box regimes on the M&A market by Bradley, Ruf, and Robinson (2021)
تحقیقات حسابداری مالیاتی در مورد سرمایه گذاری شرکت ها: بحث در مورد تاثیر رژیم های IP جعبه در M & Amp؛ بازار توسط برادلی، روف و رابینسون (2021)-2021
In The Impact of IP Box Regimes on the M&A Market, Bradley, Robinson, and Ruf (2021) study whether and to what extent tax incentives for intellectual property affect corporate M&A investment activity. The paper finds that a 1.0 percentage point tax benefit leads to a 1.2% increase in M&A activity in a country after the implementation of an Intellectual Property (IP) Box tax regime. Results vary based on country-specific IP Box requirements, as well as firm-specific characteristics such as patent ownership and acquirer nationality. My discussion offers more cautious interpretations of the empirical results related to statutory country-specific requirements of these regimes and raises concerns about the type and timing of firm responses. More generally, I outline how this paper and other work by tax researchers in Accounting contributes to the broader literature studying the relation between corporate tax policies and investment activity.
keywords: جعبه IP | جعبه نوآوری | سرمایه گذاری | مالیات | IP box | Innovation box | Investment | Tax
مقاله انگلیسی
3 Financial literacy and the timing of tax-preferred savings account withdrawals
سواد مالی و زمان بندی تخفیف های حساب پس انداز مورد نیاز مالیاتی-2021
Tax deductions on contributions to registered savings vehicles are a common policy tool used by governments in many industrialized countries to encourage people to save for retirement. However, these plans do not typically lock in funds, which means savers may also withdraw before retirement when their marginal tax rates are still high and forgo the tax benefit. In this paper, we investigate the extent to which pre-retirement savings withdrawals respond to changes in the net-of-tax benefit of withdrawing and whether such behavior depends on the saver’s financial literacy. To that end, we link respondents of a nationally representative financial capability survey from Canada to over 15 years of administrative tax data. Our results show that the correlation between savings withdrawals and the effective marginal tax rate is negative for those with higher financial literacy, but much weaker and sometimes statistically insignificant for those with lower financial literacy. The findings suggest that financial literacy is an important determinant of the extent to which tax-deductible savings plans are used efficiently.
keywords: حساب های پس انداز ترجیحی | صرفه جویی در بازنشستگی | سواد مالی | Tax-preferred savings accounts | Retirement savings | Financial literacy
مقاله انگلیسی
4 Does task-specific knowledge improve audit quality: Evidence from audits of income tax accounts
آیا دانش خاص، کیفیت حسابرسی را بهبود می بخشد: شواهد از حسابرسی حساب های مالیاتی درآمد-2021
Two forms of expertise can influence audit quality: industry and task-specific expertise. If tax knowledge is predominately task-specific, audit offices with increased exposure to complex tax issues will develop tax task-specific expertise. Using outcomes related to income tax account audits, we examine whether tax task-specific knowledge (TSK) accumulates at the audit office level and affects the income tax accounts’ audit quality. We find that tax TSK increases the income tax accounts audit quality, suggesting individual tax TSK accumulates at the office level. Additionally, semi-structured interviews of partners/ senior managers at Big 4 audit firms validate group information processing as a theory that explains TSK developing at the office level and confirms that tax knowledge is predominately task-specific with some industry-specific knowledge. We contribute to and extend the literature examining audit office expertise by providing evidence that exposure to complex tax issues develops TSK at the office level and enhances audit quality. These findings provide archival and qualitative evidence of how TSK develops at the office level.
keywords: کیفیت حسابرسی مالیات بر درآمد | مجوز های مالیاتی | تخصص کار | پیچیدگی مالیات بر درآمد | تخصص وظیفه خاص | Income tax audit quality | Tax restatements | Task expertise | Income tax complexity | Task-specific expertise
مقاله انگلیسی
5 Closing the cultural intelligence skills gap in accounting students: An action research approach to cross-cultural teamwork
بستن شکاف مهارت های هوش فرهنگی در دانش آموزان حسابداری: یک رویکرد تحقیق عملی برای کار گروهی متقابل فرهنگی-2021
Cultural intelligence (CQ) is an essential feature of the skills-set demanded of accounting grad- uates entering the worlds of modern business and professional practice. Accounting educators are challenged to be innovative pedagogically to equip their students with this skills-set. This paper, drawing on the theoretical framework of CQ, reports on the experiences of students and faculty in accounting and taxation, in the context of an action research study which introduced cross- cultural learning across two geographies, namely Ireland and a Southern US state. Two action research cycles were designed, adapted, and reflected upon. Cycle 1 results indicate students were successful in the behaviour and cognitive dimensions of CQ only. Key changes made for cycle 2 led to overall success for students in all four dimensions of CQ. Evidence suggests the motivation dimension of CQ functions more strongly as enablers of others. Results highlight the invaluable support of an international collaborator despite challenges around grading issues. This study demonstrates how moving the cultural experience outside of a mono-cultural setting serves to energise and enhance the overall learning experience for students and faculty alike. Future research agendas can expand into other accounting sub-disciplines and/or use sufficiently large sample sizes to enable more quantitative analyses.
keywords: هوش فرهنگی | حسابداری | مالیات | تحقیق عملی | کار گروهی بین فرهنگی | آموزش حسابداری | Cultural intelligence | Accounting | Taxation | Action research | Intercultural teamwork | Accounting education
مقاله انگلیسی
6 Conjugation of border and domestic carbon adjustment and implications under production and consumption-based accounting of India•s National Emission Inventory: A recursive dynamic CGE analysis
ترکیب تنظیمات کربن مرزی و داخلی و پیامدهای آن در حسابداری مبتنی بر تولید و مصرف موجودی انتشار ملی هند: یک تحلیل CGE پویا بازگشتی-2021
India initiated prudent measures voluntarily in the last two decades to combat against excessive carbon emissions. Acknowledging these initiatives, the study conjoins the policy of ‘border carbon adjustment (BCA)’ by the developed countries on Indian export with the ‘domestic carbon adjustment (DCA)’ by In- dia to evaluate its impact on emission reduction and the macroeconomy. The study also raises an in- consistency in this dual carbon adjustment under the production-based accounting (PBA) of the ‘national emission inventory (NEI)’ and conducts simulation experiments under the PBA and alternatively proposed consumption-based accounting (CBA) framework. The results reveal that the closer the rates of BCA and DCA the more effective the carbon adjustment schemes are. The dual carbon adjustment also found giv- ing better outcome under the CBA than PBA. The result of carbon-revenue recycling schemes suggest direct compensation to the enterprises for making the economy recover from the carbon tax-distortions in the most effective way.
keywords: تنظیم کربن مرزی (BCA) | تنظیم کربن داخلی (DCA) | موجودی ملی انتشار (NEI) | حسابداری مبتنی بر تولید (PBA) | حسابداری مبتنی بر مصرف (CBA) | تعادل عمومی محاسبه (CGE) | بازیافت درآمد کربن | هندوستان | Border Carbon Adjustment (BCA) | Domestic Carbon Adjustment (DCA) | National Emission Inventory (NEI) | Production-based Accounting (PBA) | Consumption-based Accounting (CBA) | Computable General Equilibrium (CGE) | Carbon Revenue Recycling | India
مقاله انگلیسی
7 Optimizing inventory decisions for a closed–loop supply chain model under a carbon tax regulatory mechanism
بهینه سازی تصمیمات موجودی برای یک مدل زنجیره تامین حلقه بسته تحت مکانیزم نظارتی مالیات کربن-2021
Green supply chain management encompasses every level of the supply chain. The core green supply chain management strategies include closed–loop manufacturing and reduction of carbon footprint. These strategies enable firms to improve their environmental profile and to comply with environmental regulations. This paper deals with a supply chain system integrating manufacturing, remanufacturing and repair activities (closed–loop manufacturing) to face a time-varying demand under the regulatory framework for carbon tax. Initially, the total cost of the system is provided and then a mixed integer nonlinear programming problem is formulated aiming to determine the optimal policy i.e. the manufacturing, remanufacturing and repairing cycles. After decomposing the original problem into two pure manufacturing and remanufacturing sub-problems, the existence of their optimal solution is proved and then a simple method, which relies on a finite search scheme, is used to determine the overall optimal solution. Through a variety of numerical examples and a sensitivity analysis, the effect of the different system parameters on costs and environmental efficiency are provided, such as: returns, carbon emissions generated per activity and rates of any activity. The main result of this analysis indicates that the proposed model is fairly robust to the parameters’ changes, however the tax on carbon emissions has a seriousimpact on the system optimal cost.
Keywords: Inventory | carbon emissions | carbon tax | remanufacturing | repair | finite horizon
مقاله انگلیسی
8 Emission reduction decision of agricultural supply chain considering carbon tax and investment cooperation
تصمیم کاهش انتشار زنجیره تأمین کشاورزی با توجه به مالیات کربن و همکاری در سرمایه گذاری-2021
As the core of civilian production and an indispensable part of the national economy, the agricultural industry plays a role in many aspects, but it also generates a large amount of carbon emissions that are harmful to the environment. A game model is established to compare the optimal decisions and profits of retailers under three situations: whether to invest in emission reduction for manufacturers or not, and whether to invest in emission reduction under decentralized decision-making or centralized decision- making. The results show that when manufacturers cooperate with retailers, with the increase of in- vestment proportion, carbon emission reduction, market demand, manufacturer’s profit and retail price show an upward trend, while retailer’s profit decreases. However, when manufacturers and retailers form a centralized supply chain, the overall profit of the supply chain can be improved. Therefore, when manufacturers and retailers cooperate to form a centralized supply chain, the supply chain can be optimized to achieve the dual objectives of protecting the environment and increasing profits.© 2021 Elsevier Ltd. All rights reserved.
Keywords: Carbon tax | Investment cooperation | Agricultural supply chain | Carbon emission reduction
مقاله انگلیسی
9 Relationships between absenteeism, conservation group membership, and land management among family forest owners
روابط بین غیبت ، عضویت در گروه حفاظت و مدیریت زمین در میان صاحبان جنگل های خانوادگی-2020
Absentee landowners, or those who do not live on their forestland, own approximately 117 million acres of private forestland in the U.S. Thus, their land management decisions and activities influence the flow of forestbased goods and services. We explore the question of whether absentee family forest owners are less active land managers than resident landowners and whether membership in conservation organizations is associated with higher levels of land management activity by absentee owners. To examine these questions, we administered a mail survey to randomly-selected family forest landowners in Indiana. While we found some support for the contention that absentee owners are less active forestland managers than resident owners, we also found they are not necessarily inactive landowners. We found absentee owners were less likely to have: inspected their forestland for invasive plants, pulled or cut invasive plants, used herbicides to kill invasive plants, reduced fire hazard, or grazed livestock than resident owners. Absentee owners were more likely to be enrolled in the Indiana Classified Forest and Wildlands Program, a preferential forest property tax program. Absentee owners who are members of a conservation organization were more likely than absentee non-member owners to have undertaken a variety of land management activities, including: undertaking wildlife habitat improvement projects, inspecting their forestland for invasive plants, pulling or cutting invasive plants, enrolling in the Indiana Classified Forest and Wildlands program, and obtaining a management plan.
Keywords: Forest landowner association | Forest property tax | Indiana Classified Forest and Wildlands | Invasive plant | Non-industrial private forest landowner (NIPF) | Resident landowner
مقاله انگلیسی
10 Does voting on tax fund destination imply a direct democracy effect?
آیا رای دادن به مقصد صندوق مالیاتی بر اثر دموکراسی مستقیم دلالت دارد؟-2020
Does giving taxpayers a voice over the destination of tax revenues lead to more honest income declarations? Previous experiments have shown that giving participants the opportunity to select the organization that receives their tax funds tends to increase tax compliance. The aim of this paper is to assess whether this increase in compliance is induced by the sole fact of giving subjects a choice—a “direct democracy effect”. To that aim, we ask participants to a tax evasion game to choose, in a collective or individual choice setting, between two very similar organizations which provide the same social (ecological) benefits. We elicit compliance for both organizations before the choice is made so as to control for the counter-factual compliance decision. We find that democracy does not increase compliance, and even observe a slight negative effect—in particular for women. Our results confirm the existence of a commitment effect of democracy, leading to favor more the selected organization when it was actively chosen.
The commitment effect of democracy is however not enough to overcome the decrease in the level of compliance. Thanks to response times data, we show that prior choice on similar options as compared to a purely random selection weakens the preference for honesty. One important field application of our results is that democracy in tax spending must offer real choices to tax payers to improve compliance.
Keywords: Commitment | Direct democracy effect | Voting | Tax evasion game
مقاله انگلیسی
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