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Challenges in Auditing Income Taxes in the IFRS Environment: The Czech Republic Case
Auditing IFRS Income taxes
2016/1/27
This article looks at the complex and judgmental area of auditing income taxes in the environment of financial reporting in accordance with International Financial Reporting Standards as adopted by EU...
Impact of IFRS on Deferred Taxes Methodology in the Czech Republic and comparison with IFRS for SMEs
Deferred tax IAS 12 IFRS for SMEs IFRS implementation
2016/1/27
Investigating impact of IFRS on the accounting regulatory system in the Czech Republic, there should be highlighted that IFRS were introduced into the regulatory system gradually as a separate regulat...
Impact of IAS 12 on Deferred Taxes Regulation in the Czech Republic
Deferred tax IAS 12 IFRS implementation
2016/1/26
This article investigates the impact of IAS 12 on deferred taxes regulation in the Czech Republic, where local accounting regulations includes accounting standards only by names, but not as an output ...
Students and Taxes: a Privacy-Preserving Social Study Using Secure Computation
privacy statistics secure multi-party computation
2015/12/18
We describe the use of secure multi-party computation for
performing a large-scale privacy-preserving statistical study on real government
data. In 2015, statisticians in Estonia conducted a big dat...
Optimal Asset Taxes in Financial Markets with Aggregate Uncertainty
Insurance Aggregate Uncertainty Financial Markets Optimal Taxation
2015/7/31
his paper studies Pareto-optimal risk-sharing arrangements in a private information economy with aggregate uncertainty and ex ante heterogeneous agents. I show how to implement Pareto-optima as equili...
We estimate the sensitivity of Internet retail purchasing to sales taxes
using eBay data. Our first approach exploits the fact that a seller’s
location—and therefore the applicable tax rate—is rev...
Distributional and Efficiency Impacts of Increased US Gasoline Taxes
Distributional and Efficiency Impacts Increased US Gasoline Taxes
2015/7/17
We examine the impacts of increased US gasoline taxes in a model that links the markets for new, used, and scrapped vehicles and recognizes the considerable heterogeneity among households and cars. Ho...
Trade Credit and Taxes
Trade Capital Taxation Resource Allocation Credit Multinational Firms and Management United States
2015/4/27
This paper analyzes the extent to which firms use trade credit to reallocate capital in response to tax incentives. Tax-induced differences in pretax returns encourage the use of trade credit to reall...
Accounting for income taxes – Is there a need for change?
Accounting for income taxes a need for change
2015/3/9
Accounting for income taxes – Is there a need for change?
The objective of the IFRS for income taxes* is to provide
information about:
• current tax — tax payable or refundable for the current period
• deferred tax — future tax consequences...
"Second Best" Congestion Taxes in Transportation Systems
Second Best Congestion Taxes Transportation Systems
2014/11/27
The optimal policy prescription in response to congestion on a traffic network involves taxes levied so as to increase the private costs of vehicle use by the amount of the costs imposed on other user...
Empirical Studies On The Effectiveness Of Soda Taxes To Curb Obesity
Soda taxes Obesity Storability Soda Discounts
2014/11/10
This dissertation presents a series of empirical studies to evaluate the effectiveness of soda taxes to curb the obesity epidemic. Chapter 1 describes the extent and severity of the obesity problem in...
Empirical Studies On The Effectiveness Of Soda Taxes To Curb Obesity
Obesity Storability Soda Discounts
2014/10/27
This dissertation presents a series of empirical studies to evaluate the effectiveness of soda taxes to curb the obesity epidemic. Chapter 1 describes the extent and severity of the obesity problem in...
Optimal Taxes on Fossil Fuel in General Equilibrium
Climate change optimal policy optimal taxes
2014/3/18
We analyze a dynamic stochastic general-equilibrium (DSGE) model with an externality—through climate change—from using fossil energy. Our central result is a simple formula for the marginal externalit...
暨南大学管理学院财务学管理课件Chapter 2 Understanding Financial Statements, Taxes, and Cash Flows
暨南大学管理学院 财务学管理 课件 Chapter 2 Understanding Financial Statements, Taxes, and Cash Flows
2013/11/25
暨南大学管理学院财务学管理课件Chapter 2 Understanding Financial Statements, Taxes, and Cash Flows。