株式会社極東書店トップ ＞ 商品一覧 ＞ Advances in Taxation. Volume 24.
商品詳細
Advances in Taxation. Volume 24. 課税研究年報 第24巻
・ISBN 978-1-78714-524-5 hard US$ 141.99
￥33,267.- (税込) ※（※）価格はご注文時の参考価格となります。
納品価格につきましては書籍の入荷時点で確定となります。
版元の原価改定、外国為替の変動等により異なる場合がございますので、予めご了承下さい。
お気に入り
★★★
| 著者・編者 | Hasseldine, John (ed.), |
|---|---|
| 出版社 | (Emerald, UK) |
| 出版年月 | 2017 |
| ページ数 | 274 pp. |
| 言語 | ENG |
| ニュース番号 | ＜640-439 640-P1083＞ |
解説
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.