Corporate tax incentives and capital structure: New evidence from UK firm-level tax returns
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نرخ مؤثر مالیاتی به عنوان یکی از مهـمتـرین شـاخص هـای کـارایی مالیـاتی کاربردهـای گـسترده ای در اقتصاد و حسابداری دارد. نرخ موثر مالیاتی عبارت است از نرخی واحد که بر اساس آن از فعالیت مشمول مالیات مالیات اخذ می شود. به عبارت دیگر این نرخ از تقسیم مالیات بخش موردنظر بر پایه درآمد آن بخش حاصل می گردد. نرخ موثر مالیاتی از نرخ قانوی متفاوت است. دلیل این امر نیز وجود انواع معافیت های مالیاتی یا تمکین ناقص مالیاتی از سوی مودیان مالیاتی می باشد. در واقع نرخ موثر مالیاتی خالص بار مالیاتی ناشی از برایند انواع مالیات ها را نشان می دهد.
در این صفحه، تعداد 76 مقاله انگلیسی از ژورنال ها و مجلات معتبر پایگاه ساینس دایرکت (ScienceDirect) درباره موضوع نرخ موثر مالیاتی 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.
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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.
Interaction effect of tax evasion and legal system inefficiency on firms' financial constraints
Mainstream economics toolkit within the ecological economics framework
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Predictions of UAE's renewable energy mix in 2030
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Combined heat and power generation with lime production for direct air capture
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Cigarette tax rates, behavioral disengagement, and quit ratios among daily smokers
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Poverty and distributional effects of a carbon tax in Mexico
The burden of attention: CEO publicity and tax avoidance
Does tax avoidance behavior affect bank loan contracts for Chinese listed firms?
Professional repositioning during times of institutional change: The case of tax practitioners and changing moral boundaries
Evaluating the effect of tariff on wastage and return of blood products in Kerman province
Changing Baselines, Shifting Margins: How Predicted Impacts of Pricing Carbon in the Electricity Sector Have Evolved Over Time
Pareto efficient taxation and expenditures: Pre- and re-distribution
Tax avoidance and cost of debt: The case for loan-specific risk mitigation and public debt financing
Changes in corporate effective tax rates over the past 25 years
Undermining government tax policies: Common legal strategies employed by the tobacco industry in response to tobacco tax increases
Nonlinear effects of fiscal policy over the business cycle
The effect of a fiscal squeeze on tax enforcement: Evidence from a natural experiment in China
The behavioralist as tax collector: Using natural field experiments to enhance tax compliance
The incentive effects of R&D tax credits: An empirical examination in an emerging economy
Multiple Policy Instruments for Sustainable Water Management in Crop Production - A Modeling Study for the Chinese Aksu-Tarim Region
Climate change, fossil fuel prices and depletion: The rationale for a falling export tax
Addressing household indebtedness: Monetary, fiscal or macroprudential policy?
Capacity decisions with debt financing: The effects of agency problem
Picking Winners: Modelling the Costs of Technology-specific Climate Policy in the U.S. Passenger Vehicle Sector
Does index addition affect corporate tax avoidance?
A qualitative comparative analysis on factors affecting the deployment of electric vehicles
Tax avoidance in response to a decline in the funding status of defined benefit pension plans
Meta-analysis categorization of EU countries in the context of corporate income tax
Del impuesto sobre beneficios devengado al pagado: una valoración del cálculo del tipo impositivo efectivo
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Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia
Effective tax rates and the “industrial policy” hypothesis: evidence from Malaysia