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503.769  Articles
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Szwajdler Pawel. Special tax regimes for sportsmen = Systemy opodatkowania sportowców. Journal of Education, Health and Sport. 2015;5(4):374-379. ISSN 2391-8306. DOI 10.5281/zenodo.29033http://ojs.ukw.edu.pl/index.php/johs/article/view/2015%3B5%284%29%3A3... see more

O objetivo desse estudo é apresentar o impacto da despesa com as vendas de cartões de crédito no resultado líquido do exercício sob a ótica dos regimes de tributação do Lucro Real e Lucro Presumido. Para atingir este objetivo, realizou-se um estudo de cas... see more

The differences between the concepts of “tax planning”, “tax minimization” and “tax optimization” are investigated and it is established that tax minimization is the maximum reduction of all taxes, tax optimization is the achievement of a proportion betwe... see more

AbstractBackground: This article examines features of the tax systems of 19 African countries with material mining operations.Objectives: An interpretive approach is used to explore the implications of a country’s commitment to democracy (according to the... see more

O presente trabalho teve como objetivo analisar a viabilidade de produção de pínus em áreas ociosas, de propriedades rurais tradicionalmente produtoras de grãos, da região de Guarapuava, estado do Paraná, por meio da otimização do uso dos fatores de produ... see more

O objetivo deste trabalho foi avaliar o crescimento inicial e algumas variáveis fisiológicas de pinhão-manso (Jatropha curcas L.) submetido a diferentes regimes hídricos em Latossolo Vermelho distrófico. O experimento foi conduzido em casa de vegetação da... see more

This study aims to examine the effect of tax, foreign ownership, and company size on transfer pricing in coal mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2012-2021 period. Based on the purposive sampling method, 19 com... see more

natural persons are one of the most used regimes to register a company before the SAT, only in previous years have exceeded the figure of 30 million existing natural persons, this indicates the importance of being registered in the SAT so that the compani... see more

Tax revenue is a vital source of income to support the economic development of acountry. Therefore, this study aims to provide empirical evidence of the influence ofpolitical connections and foreign ownership on tax avoidance. This study also analyzes the... see more

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