آشنایی با موضوع
مالیات بر حسب تعریف سازمان همکاری و توسعه اقتصادی (OECD) پرداختی است الزامی و بلاعوض. مالیات ممکن است به شخص، موسسه، دارایی و غیره تعلق گیرد. به مثابه یک نوع هزینه اجتماعی است که آحاد یک ملت در راستای بهره‌وری از امکانات و منابع یک کشور موظفند آنرا پرداخت نمایند تا توانائی‌های جایگزینی این امکانات و منابع فراهم شود. مالیات در واقع انتقال بخشی از درآمدهای جامعه به دولت و یا بخشی از سود فعالیت‌های اقتصادی است که نصیب دولت می‌گردد زیرا ابزار و امکانات دست یابی به درآمد و سودها را دولت فراهم ساخته‌است. دولتها برای جبران هزینه‌های خدماتی که به شهروندان انجام می‌دهند. از طریق وضع مالیاتی اقدام می‌نمایند والبته هدف از وضع مالیاتی برای اغلب کشورها جبران هزینه نیست زیرا از طریق مالیات نقدینگی دچار تغییرات می شودکه بعد از جبران هزینه مهمترین عامل وضع مالیاتی می‌باشد.
در این صفحه، تعداد 197 مقاله انگلیسی از ژورنال ها و مجلات معتبر پایگاه ساینس دایرکت (ScienceDirect) درباره موضوع مالیات آرشیو شده است که شما می توانید مقالات مورد نظر خود را بر اساس سال انتشار، موضوع مقاله، وضعیت ترجمه و تعداد صفحات، انتخاب نموده و دانلود فرمایید.
در صورتی که مقاله لاتین مورد نظر شما تا کنون به زبان فارسی ترجمه نشده باشد، واحد ترجمه پایگاه ISI Articles با همکاری تنی چند از اساتید و مترجمان با سابقه، آمادگی دارد آن را در اسرع وقت و با کیفیت مطلوب برای شما ترجمه نماید.
در صورتی که مقاله لاتین مورد نظر شما تا کنون به زبان فارسی ترجمه نشده باشد، واحد ترجمه پایگاه ISI Articles با همکاری تنی چند از اساتید و مترجمان با سابقه، آمادگی دارد آن را در اسرع وقت و با کیفیت مطلوب برای شما ترجمه نماید.
An examination of the political salience of corporate tax avoidance: A case study of the Tax Justice Network
Firm-level determinants of tax evasion in transition economies
Undermining government tax policies: Common legal strategies employed by the tobacco industry in response to tobacco tax increases
What Factors Drive Inequalities in Carbon Tax Incidence? Decomposing Socioeconomic Inequalities in Carbon Tax Incidence in Ireland
What tax experts in former socialist countries think about tax policy: The cases of Slovenia, Croatia and Bosnia and Herzegovina
Do high vs. low purchasers respond differently to a nonessential energy-dense food tax? Two-year evaluation of Mexico's 8% nonessential food tax
Estimation of impact of the changes made to the tax legislation to the tax receipts through fuzzy numbers
Multinationals' tax evasion: A financial and governance perspective
Book-tax conformity and earnings management in response to tax rate cuts
Del impuesto sobre beneficios devengado al pagado: una valoración del cálculo del tipo impositivo efectivo
Bank loan officers' perceptions concerning independence, objectivity, and reliability when external auditors also perform tax compliance activities for nonpublic clients
Dictamen de estados financieros para efectos fiscales: naturaleza jurídica, evolución e incongruencias
Contabilidad del impuesto sobre beneficios y resultado global: relevancia valorativa en el mercado financiero español
The turn-of-the-year effect and tax-loss-selling by institutional investors
A tax can nudge: The impact of an environmentally motivated bonus/malus fiscal system on transport preferences
The effect of stock market pressure on the tradeoff between corporate and shareholders’ tax benefits
Common sense at the Swedish Tax Agency: Transactional boundaries that separate taxable and tax-free income
Taxing the development structure of open source communities: An information processing view
Do the effects of R&D tax credits vary across industries? A meta-regression analysis
Importing corruption culture from overseas: Evidence from corporate tax evasion in the United States ☆
The effect of tax and nontax country characteristics on the global equity supply chains of U.S. multinationals ☆
An empirical analysis of the changes in tax audit focus on international transfer pricing
Examining the relationship between shale gas production and carbon capture and storage under CO2 taxes based on the social cost of carbon
Smoothed bootstrap Malmquist index based on DEA model to compute productivity of tax offices
The economic effects of financial derivatives on corporate tax avoidance ☆
Corporate governance and initial compliance with IFRS in emerging markets: The case of income tax accounting in Egypt
The importance of the internal information environment for tax avoidance ☆☆☆
The effect of repatriation tax costs on U.S. multinational investment ☆
The effects of income source, context, and income level on tax compliance decisions in a dynamic experiment
Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans ☆
Compliance costs caused by agency action? Empirical evidence and implications for tax compliance
Can strategic uncertainty help deter tax evasion? An experiment on auditing rules
Corporate tax aggressiveness, outside directors, and debt policy: An empirical analysis
Income tax evasion dynamics: Evidence from an agent-based econophysics model
From Disconnected to Integrated tax and financial systems A post-IFRS evaluation of evolution of Tax and Financial Reporting relationships based on the French case
Investors׳ reaction to the use of poison pills as a tax loss preservation tool ☆
The value relevance of deferred tax attributed to asset revaluations ☆
Reference dependent preferences, hedonic adaptation and tax evasion: Does the tax burden matter?
Incentives for corporate tax planning and reporting: Empirical evidence from Australia
Social networks and occupational choice: The endogenous formation of attitudes and beliefs about tax compliance
Taxing audit markets and reputation: An examination of the U.S. tax shelter controversy
Tax evasion and emotions: An empirical test of re-integrative shaming theory
Determinants of tax revenue in OECD countries over the period 2001–2011
Tax aggressiveness in private family firms: An agency perspective
Audit committee financial expertise, corporate governance, and the voluntary switch from auditor-provided to non-auditor-provided tax services ☆
Service quality framework for the South African Revenue Service from the perspective of the tax practitioner
Learning in experiments: Dynamic interaction of policy variables designed to deter tax evasion
The information compliance indexes. The illustrative case of income taxes
Does giving to charity lead to better health? Evidence from tax subsidies for charitable giving
Possible reasons for tax resistance in South Africa: A customised scale to measure and compare perceptions with previous research
The evolution of capital structure and operating performance after leveraged buyouts: Evidence from U.S. corporate tax returns ☆
What do firms do when dividend tax rates change? An examination of alternative payout responses ☆
Reciprocal relationships in tax compliance decisions
Earnings Management in Business Groups: Tax Incentives or Expropriation Concealment? ☆
The impacts of Australia's departure tax: Tourism versus the economy?
Measuring and explaining tax evasion: Improving self-reports using the crosswise model
An agent-based model of network effects on tax compliance and evasion
An agent based model for studying optimal tax collection policy using experimental data: The cases of Chile and Italy
Mapping tax compliance: Assemblages, distributed action and practices: A new way of doing tax research
Investor home bias and sentiment about the country benefiting from the tax revenue
Debt and taxes: Evidence from the real estate industry
Optimal tax policy under habit formation and capital utilization
Do personal taxes affect capital structure? Evidence from the 2003 tax cut
Tax structure and government expenditures with tax equity concerns
Exploring tax evasion in the context of political uncertainty
Tax reforms under market distortions in product and labour markets
Evaluating a seasonal fuel tax in a mass tourism destination: A case study for the Balearic Islands
Implications of a sugar-sweetened beverage (SSB) tax when substitutions to non-beverage items are considered