rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Advances in taxation
    part number: Volume 24
  name:
    name part: Hasseldine, John
    role:
      role term: editor.
  type of resource: text
  genre: sborníky
  genre: elektronické knihy
  genre: papers of several authors
  genre: electronic books
  origin info:
    place:
      place term: enk
    date issued: 2017
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: remote
    extent: 1 online zdroj (xiv, 274 stran).
  abstract: 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
  target audience: specialized
  note: edited by John Hasseldine.
  note: Obsahuje index.
  note: Plný text je dostupný pouze z IP adres počítačů Univerzity Tomáše Bati ve Zlíně nebo vzdáleným přístupem pro zaměstnance a studenty univerzity
  note: Obsahuje bibliografické odkazy.
  subject:
    geographic code: n-us---
    geographic code: e-gr---
  subject:
    topic: daně
    geographic: Spojené státy americké
  subject:
    topic: daně
    geographic: Řecko
  subject:
    topic: taxation
    geographic: United States
  subject:
    topic: taxation
    geographic: Greece
  classification: 336.22
  classification: (73)
  classification: (495)
  classification: (082)
  classification: (0.034.2:08)
  related item:
    title info:
      title: Advances in taxation, v. 24
  identifier: 9781787145238
  identifier: https://proxy.k.utb.cz/login
  access condition: Plný text je dostupný pouze z IP adres počítačů Univerzity Tomáše Bati ve Zlíně nebo vzdáleným přístupem pro zaměstnance a studenty univerzity
  record info:
    record content source: UtOrBLW
    record creation date: 171016
    record change date: 20251008101020.0
    record identifier: 91445
    language of cataloging:
      language term: eng