An exploratory study of the tax rate reconciliation disclosures of JSE listed companies by Rudie Nel, Anja van Niekerk

Subjects: “…effective tax rates…”
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DOES TAXATION AFFECT BANKS’ PROFITABILITY: EVIDENCE FROM NIGERIA by Emmanuel Imuede Oyasor

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INFLUENCE OF BOARD FINANCIAL EXPERTISE ON TAX COMPLIANCE OF NON- FINANCIAL LISTED FIRMS IN NIGERIA by Mathias Gboyega OGUNDEJI

“…This study sought to provide empirical evidence on the influence of independent board financial expertise(IBFE) on tax compliance of non-financial listed firms in Nigeria using Effective Tax Rate (ETR), Cash Effective Tax Rate (CETR) and Permanent Tax Difference (PERMDIFF) as tax proxies. …”
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Classification of European Union Countries in the Context of Tax Burden: Cluster Analysis by Slezák, Jiří

“…The sample consists of 27 states of the European Union and the indicators used include direct taxes, indirect taxes, social contributions, taxes on consumption, on labor, on capital and implicit tax rate. In addition, the aim of the article is achieved through correlation and cluster analysis. …”
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HISTORICO-LEGAL AND SOCIOCULTURAL CAUSES AND THE IMPLICATIONS OF PEASANTS’ REVOLT AGAINST TAXATION IN IBADAN, WESTERN NIGERIA by Oyesola Animashaun

“…One of the avoidable problems was the ill-conceived increase in the tax rate of the peasants by the Government of Western Nigeria in a period of economic depression. …”
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TAX PLANNING AND THE TIMELINESS OF FINANCIAL REPORTING IN LISTED MANUFACTURING FIRMS IN NIGERIA by Ikponmwosa Michael Igbinovia, Amaka Nkiru Unamma

“…The result of the binary logistic (logit) regression analysis consisting of 224 firm-year observations revealed that at 5 % significance level, tax avoidance as measured by book tax difference and effective tax rate does not significantly influence the timeliness or otherwise of financial reporting in Nigeria manufacturing firms. …”
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An analysis of the Policy of Increasing the Salaries of Government Employees Based on the Framework of Kingdon's Multiple Streams (Case Study of Budget Law 1401) by Seyyed Mojtaba Shahraeini, Heidar Najafi, Seyyedamir Abbaszade, Mahdi Khosravi, Iman Akbari

“…Conclusion Based on the research findings, it is recommended that in future annual budget laws, when considering salary and benefits increases, attention should be paid to the impact of changes in the tax rate on net salary and benefits growth. To address the identified injustices, subsequent salary and benefits increases should combine a fixed percentage and a fixed amount to ensure that the overall percentage increase is higher for employees with lower salaries.…”
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Evaluation of Urban Composite Carbon Sink Value: A Case Study of Shenyang by Tiemao SHI, Di WANG, Yu TANG, Peiying LI

“…In the future, when regulating the carbon trading price and formulating the carbon tax rate, reference should be made to the afforestation cost of carbon sinks to make it more adaptable to the evaluation of urban composite carbon sink value. …”
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Federal Income Tax Management by Vervil Mitchell, Josephine Turner, Michael S. Gutter, Nayda I. Torres, Horacio Soberon, Zeynep Copur

“…It describes the advantages of filing a federal tax return, who must file a return, itemizing deductions, computing income tax rates, credits, payments, preparing and filing your return, recordkeeping, and where to get help. …”
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Inheritances and gifts: Possibilities for a fair taxation of intergenerational capital transfers by Johannes Stößel, Julian Schneidereit, Sonja Stockburger

“…For these points as well as the determination of tax rates, we propose reform approaches and present options for the use of possible additional income. …”
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Impacts of Tax Laws on the Performance of Small and Medium Enterprises: A Case Study of Kabale Municipality Kabale. by Abaasa, Ruth

“…The findings showed that 80 (53.3%) of respondents agreed that SMEs are typically subject to corporate income tax on their profits, with tax rates varying by country and annual income brackets. …”
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Impacts of Tax Laws on the Performance of Small and Medium Enterprises: A Case Study of Kabale Municipality Kabale District. by Abaasa, Ruth

“…The findings showed that 80 (53.3%) of respondents agreed that SMEs are typically subject to corporate income tax on their profits, with tax rates varying by country and annual income brackets. …”
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Taxation and Profitability of Small-Scale Business: A Case Study of Kabale Municipality Kabale District. by Kyoshabire, Patience

“…Nyakinama sub-county appears to have existing small-scale businesses that bear an incremental tax burden because as tax rates are revised annually, these rates seem to be rising from 50% to 75%. …”
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Affordability of sugar-sweetened beverages and nonessential energy-dense foods after taxation, Mexico, 2010–2022 by Néstor A. Sánchez-Ortiz, Adriana Vargas Flores, Jesús E. Morales-Ríos, J. Alai Quiroz-Reyes, M. Arantxa Colchero

“…For low-income households, increases in income were greater than the increases in prices, thus sugar-sweetened beverages and nonessential energy-dense foods did not become less affordable, even after taxes were introduced in 2014. Tax rates would need to increase significantly to reduce affordability, and they should be adjusted for economic growth to compensate for increases in household income.…”
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Comparing the Fiscal Consequences of Controlled and Uncontrolled Osteoarthritis Pain Applying a UK Public Economic Perspective by Rui Martins, Nikos Kotsopoulos, Melodi Kosaner Kließ, Craig Beck, Lucy Abraham, Samuel Large, Patricia Schepman, Mark P. Connolly

“…Lost tax revenue was derived using UK tax rates and national insurance contributions applied to annual earnings. …”
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Call for Papers: Intergenerational Justice Prize 2020 by FRFG, IF (Foundation for the Rights of Future Generations, Intergenerational Foundation)

“…• To what extent do inheritance (and gift) tax systems differ in terms of tax rates and allowances according to degree of kinship in OECD countries or beyond? …”
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THE PUBLIC DEBT OF UKRAINE: A NEW DIMENSION OF DYNAMICS AND ARCHITECTURE OF THE MODEL FRAMEWORK OF THE MANAGEMENT SYSTEM by Serhii Petrukha, Nina Petrukha, Roman Miakota

“…In addition, the introduction of a progressive scale of taxation on high incomes is justified and recommended, as are increased tax rates on real estate, rent, and natural resources, as well as increased excise taxes on tobacco, alcohol, and fuel. …”
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