Advances in taxation. Volume 24 /

• Other Authors: Hasseldine, John, (Editor)
• Format: eBook
• Language: English
• Published: Bingley, U.K. : Emerald Publishing Limited, 2017.
• Series: Advances in taxation, v. 24
• Subjects: daně > Spojené státy americké; daně > Řecko; taxation > United States; taxation > Greece; sborníky; elektronické knihy; papers of several authors; electronic books
• ISBN: 9781787145238
• Physical Description: 1 online zdroj (xiv, 274 stran).
• Item Description: Obsahuje index.
• ISSN: 1058-7497
• Access: Plný text je dostupný pouze z IP adres počítačů Univerzity Tomáše Bati ve Zlíně nebo vzdáleným přístupem pro zaměstnance a studenty univerzity

Volume 24 of Advances in Taxation contains seven articles, covering topics such as the impact of FASB Financial Interpretation No. 48 adoption through the lens of debt covenants; conflicting results in two prior studies on the relation between aggressive financial reporting and tax reporting; how a firm's external environment affects its tax avoidance activities; and bonus depreciation. Other articles use a behavioral research methodology to explore generational values and attitudes towards tax fairness and tax compliance; the expectation gap between tax clients' motivations to hire tax preparers versus tax preparers' perceptions of those clients' motivations; and evidence on the level and determinants of corporate income tax compliance costs.- Resumé vydavatel