literature reviewreal estate taxationfunctioninfluenceTaxation on real estate has become a more and more important question in China. Although a great deal of literature on taxation of real estate have been published, consensuses need to be made in many aspects. This paper sorted literature in ...
This mimeo provides a literature review of corporate income taxation. The results in the literature are then used to try to understand the most likely implications of a Finnish corporate income tax rate cut in 2014. The literature identifies a number of margins that respond to corporate income ta...
Originality/value - This study has attempted to fill the gap in the literature on the comprehensive impact of fiscal digitalization, particularly AI-based, on tax compliance across different global contexts, adding to the discourse on digital taxation. 展开 ...
This paper aims to review the literature on gender diversity on top management teams and its impact on firm’s performance and audit quality. Over the period of 1997–2023 a total of 125 published articles were identified. Main findings reveal that literature on gender diversity continues to be ...
under certain circumstances, a social (deadweight) loss also may be due to the taxation programs that fund the program. By analyzing cost-effectiveness metrics for alternative voluntary approaches, program administrators can gauge the maximum potential of biophysical improvements that are achievable given...
(2003) and Denyer and Tranfield (2009), to identify, select and analyse the extant literature on the Chinese public accounting profession. In total, 68 academic works were included in the review process. Findings This paper finds that the extant literature has produced fruitful insights into the...
税收与经济增长关系的文献综述ALiteratureReviewoftheRelationshipBetweenTaxationand 内蒙古财经学院学报 2012年 第4期 税收与经济增长关系的文献综述 夏晓婷 (内蒙古财经大学 研究生处,内蒙古 呼和浩特 010070) [摘要]国内外学者对税收如何影响经济增长的问题进行了较多研究,既包括理论研究也包括经验分析,但相关研究并 未得...
However, the previously studies on the relationship between redistributive function of tax and inequity have ignored how the inequity influence the taxation and its function. That will lead to an endogeneity problem. This paper first analyzes the mutual influence between tax policies and income ...
Therefore, in our view, the summary of the literature review for the accounting standard setters and regulators of taxation on tax accounting decisions in collaboration with some reference value. 翻译结果4复制译文编辑译文朗读译文返回顶部 Therefore, we believe that the review of the literature summary...
This paper analyses the international literature regarding the relationship between accounting and taxation in the last 20 years. To this purspose we reviewed the 3 international economic databases (EMERALD, EBSCO and SCIENCE DIRECT). We have found various studies approaching this relationship, the main...