دور المعلومات المحاسبية في مكافحة التهرب الضريبي بالتطبيق على ضرائب الدخل في السودان

دور المعلومات المحاسبية في مكافحة التهرب الضريبي بالتطبيق على ضرائب الدخل في السودان The study dealt with the use of accounting information to combat tax evasion. The problem of the research is represented by the fact that there is an income tax loss due to tax evasion in the Sudan. The study aims at investigating the effects of tax evasion in the Sudan and effectiveness of using the accounting information to combat it

The history and development of the choice principle

<p>“The History and Development of the Choice Principle” is split into different categories of Australian and New Zealand cases in relation to the choice principle: dividend stripping, tax loss grouping provisions, inflated deductions, and income splitting. It considers the official position of the Inland Revenue Department on the choice principle, and sets out arguments for and against the advantages of adopting the principle in New Zealand.</p>

The history and development of the choice principle

<p>“The History and Development of the Choice Principle” is split into different categories of Australian and New Zealand cases in relation to the choice principle: dividend stripping, tax loss grouping provisions, inflated deductions, and income splitting. It considers the official position of the Inland Revenue Department on the choice principle, and sets out arguments for and against the advantages of adopting the principle in New Zealand.</p>

Tax Minization as a Moderator on the Effect of Tunnelling Incentive and Bonus Mechanism on Transfer Pricing Provisions

This study is a proof-of-concept of important analytical and experimental functions and / or characteristics. Transfer pricing is a company action that can increase potential tax loss for state revenue. The purpose of this study was to analyze the effect of tunneling incentive, bonus mechanism on transfer pricing. In addition, this study also examines tax minimization as a moderating variable for the effect of tunneling incentive, the bonus mechanism on transfer pricing. The samples used in this research are manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2019. This study uses multiple regression analysis and moderate regression analysis with statistical product and service solution version 23. The benefit of this research is to improve the literature related to transfer pricing. The result of this research is that tunneling incentive has a significant effect on the provision of transfer pricing, while the bonus mechanism has no significant effect on the provision of transfer pricing. Tax minimization cannot moderate the effect of tunneling incentives and bonus mechanics on transfer pricing provisions.

Will stock rise on Valentine’s Day?

PurposeThis study is a pioneer in the academic literature to investigate the relationship between Valentine’s Day and stock market returns of major economies around the world.Design/methodology/approachSpecific control variables for Valentine's Day are introduced to eliminate the potential influence of other effects.FindingsThe findings indicate that stock returns are higher on the days when Valentine's Day is approaching than on other days for most cases, showing “the Valentine Effect” in the stock market.Originality/valueUnlike other holiday effects in the previous literature, the Valentine's Day effect cannot be explained by many conventional theories, such as tax-loss selling and the inventory adjustment hypothesis.

The Costs of Corporate Tax Complexity

Does tax code complexity alter corporate behavior? We investigate this question by studying the decision to claim refunds for tax losses. In a sample of 1.2 million observations from the population of corporate tax returns, only 37 percent of eligible firms claim their refund. A simple cost-benefit analysis of the tax loss choice cannot explain low take-up, motivating an exploration of how complexity alters this calculation. Research designs exploiting tax preparer switches, deaths, and relocations show that sophisticated preparers increase claim rates for small firms. Imperfect take-up has implications for measuring marginal tax rates and for the design of fiscal policy. (JEL D22, D61, E62, H25, K34)

Net Operating Loss Carryforwards and Corporate Savings Policies

We examine the relation between corporate cash holdings and tax net operating loss carryforwards (NOLs). The literature demonstrates that firms should distribute cash to shareholders rather than retain it and generate passive investment income taxed at both corporate and investor levels. However, if the firm's tax rate on passive income is lower than shareholders'-as when the firm has NOLs-theory also shows that the firm should retain cash and invest on the shareholders' behalf. Consistent with this, we find that NOLs are associated with higher levels of savings; firms save an additional $0.12 to $0.17 per dollar of tax-effected NOL benefit. Furthermore, investors place a higher value on corporate cash in tax loss firms, consistent with NOLs increasing the after-tax returns on passive investments. The paper adds to the literature studying corporate financial policy responses to taxation and quantifies the role of NOLs in corporate savings decisions.