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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...
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...
This 8-page publication in the Agricultural Alternatives series discusses understanding the basic concepts and applications of federal income tax law.
Compensating Differentials and Income Taxes: Are the Wages of Dangerous Jobs More Responsive to Tax Changes than the Wages of Safe Jobs?
Compensating Differentials Income Taxes Dangerous Jobs Responsive Tax Changes Wages Safe Jobs
2016/3/9
Income taxes distort the relationship between wages and nontaxable amenities. When the marginal tax rate increases, amenities become more valuable as the compensating differential for low-amenity jobs...
STATE INCOME TAXES AND ECONOMIC GROWTH
economic growth tax policy initial income growth rates
2011/9/11
The article discusses the empirical issues in the analysis of taxes and explores the impact of tax policy on state economic growth within the endogenous growth model framework in the U.S. It outlines ...
This article explores the impact of tax policy on economic growth
in the states within the framework of an endogenous growth model.
Regression analysis is used to estimate the impact of taxes on eco...