Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 8 of 8 for “"Tax accounting"”.
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Tax Accounting Method and Offshore Petroleum Development: A Policy Evaluation Model Employing Royalty Equivalents and Excise Taxes (Oil and Gas, Capital Budgeting, Simulation, Capitalization, Net Present Value)
… methodology by which a government might choose a tax accounting method that would maximize the net present value of government revenues from a class of projects. The industry selected was offshore petroleum. The impact of tax accounting methods on reserves was also determined. The research …
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An evaluation of the international debt crisis: The case of Mexico, 1973-1989
… dealing with their debtors, partly due to the tax, accounting and regulatory regimes in the host country of each creditor bank, has called for the need to formulate a debt reduction ""package"" consisting of a market-based menu of options for each developing country debtor."
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Taxation and income smoothing: Evidence from accruals
This study examines the effects of taxation on managers' income smoothing activities. Risk-averse managers are motivated to reduce the variability of accounting earnings when their compensation heavily depends on such earnings. Taxation enters into managers' income smoothing decisions in two ways. …
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An empirical investigation of economic consequences of the Tax Reform Act of 1986
… investigates the economic impact of the Tax Reform Act of 1986, one of the most far-reaching pieces of tax legislation in American history. The focus is on differential effects of the Act across industries. Event study methodology is used. A model is created which links tax law …
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Timing of immovable property transactions to determine the incidence of tax in South Africa
… Duty Act 40 of 1949(TDA), the Value Added Tax Act 89 of 1991(VAT Act) and the Income Tax Act 58 of 1962(ITA). Apart from legislation there is also South African common law which is based on Roman-Dutch and English Law principles which also play an important role when dealing in immovable …
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Tax-effect accounting in Australia : the nature and treatment of the provision for deferred income tax
Tax-effect accounting has been controversy since its origin in allocation has generally been adopted the subject in the 1940s. Tax across the English speaking world, even though underlying basic issues have not been resolved. A review of the literature shows that issues such as: whether income tax …
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Diferencia en cambio y provisiones contables: tratamiento contable y tributario en el Perú
¿Cuál es el alcance del tratamiento tributario aplicable en el Perú a la diferencia en cambio?, ¿qué debe entenderse por operaciones, y por objeto habitual de la actividad gravada? En relación a las provisiones contables, ¿corresponde reconocer una ganancia o pérdida por diferencia en cambio, como …
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Impacto Fiscal de la adopción NIIF en la determinación de la depreciación tributaria de los activos fijos
En la presente investigación se busca determinar el nivel de impacto fiscal ocasionado en el proceso de adopción de las Normas Internacionales de Información Financiera (NIIF) durante la determinación de la depreciación de Activos Fijos en base a la normativa tributaria. Para el análisis de la …