Open Access. Powered by Scholars. Published by Universities.®

Business Commons™

Open Access. Powered by Scholars. Published by Universities.®

Taxation

Institution
Keyword
Publication Year
Publication
Publication Type
File Type

Articles 3061 - 3090 of 17237

Full-Text Articles in Business

Securing The Future : Taking Succession To The Next Level, William L. Reeb Jan 2010

Securing The Future : Taking Succession To The Next Level, William L. Reeb

Guides, Handbooks and Manuals

No abstract provided.


Financial Reporting Whitepaper: The Aicpa's Guide To Clarified And Converged Standards For Auditing And Quality Control, American Institute Of Certified Public Accountants (Aicpa) Jan 2010

Financial Reporting Whitepaper: The Aicpa's Guide To Clarified And Converged Standards For Auditing And Quality Control, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Members In Business And Industry Guide To Understanding Internal Control And Internal Control Services For Smaller Entities, American Institute Of Certified Public Accountants (Aicpa) Jan 2010

Members In Business And Industry Guide To Understanding Internal Control And Internal Control Services For Smaller Entities, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Assessing And Responding To Audit Risk In A Financial Statement Audit, Revised Edition As Of October 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Risk Assessment Audit Guide Task Force Jan 2010

Assessing And Responding To Audit Risk In A Financial Statement Audit, Revised Edition As Of October 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Risk Assessment Audit Guide Task Force

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Audit Committee Toolkit : Not-For-Profit Organizations, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center, Cna Financial Corporation Jan 2010

Aicpa Audit Committee Toolkit : Not-For-Profit Organizations, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center, Cna Financial Corporation

Guides, Handbooks and Manuals

No abstract provided.


Future Cpa's Guide To Life And Awesomeness, American Institute Of Certified Public Accountants (Aicpa) Jan 2010

Future Cpa's Guide To Life And Awesomeness, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Bull's-Eye! : The Ultimate How-To Marketing & Sales Guide For Cpas, Tracy Crevar Warren, American Institute Of Certified Public Accountants. Private Companies Practice Section Jan 2010

Bull's-Eye! : The Ultimate How-To Marketing & Sales Guide For Cpas, Tracy Crevar Warren, American Institute Of Certified Public Accountants. Private Companies Practice Section

Guides, Handbooks and Manuals

No abstract provided.


Rebirth Of Roth : A Cpa's Ultimate Guide For Client Care, Robert S. Keebler, American Institute Of Certified Public Accountants. Personal Financial Planning Division Jan 2010

Rebirth Of Roth : A Cpa's Ultimate Guide For Client Care, Robert S. Keebler, American Institute Of Certified Public Accountants. Personal Financial Planning Division

Guides, Handbooks and Manuals

No abstract provided.


Becoming A Trusted Business Advisor : How To Add Value, Improve Client Loyalty, And Increase Profits, William L. Reeb, Dominic Cingoranelli Jan 2010

Becoming A Trusted Business Advisor : How To Add Value, Improve Client Loyalty, And Increase Profits, William L. Reeb, Dominic Cingoranelli

Guides, Handbooks and Manuals

No abstract provided.


Tax Collection Methods: Understanding Business Tax Collection And The Psyche Of Evasion, Kara Johnson Jan 2010

Tax Collection Methods: Understanding Business Tax Collection And The Psyche Of Evasion, Kara Johnson

MPA/MPP/MPFM Capstone Projects

“Taxes are the life-blood of government, and their prompt and certain availability an imperious need (Justice Owen J Roberts, Bull V US 295 U. S. 247 (1935))” (Scharf). Tax collection is necessary to ensure revenues are collected to fund governmental services. States are losing tax revenue for a variety of reasons; this paper explores some of the major factors causing states to lose out on tax revenue. It addresses the tax gap, or unpaid taxes due and the economic inefficiencies caused by tax evasion. It analyzes the psyche of noncompliance in an attempt to discover the most efficient manner of …


Should Kentucky Tax Professional Services As A Way To Raise Revenue? An Economic Analysis Of Possible Revenue Options, Meghan Mando Jan 2010

Should Kentucky Tax Professional Services As A Way To Raise Revenue? An Economic Analysis Of Possible Revenue Options, Meghan Mando

MPA/MPP/MPFM Capstone Projects

Currently Kentucky is facing a budget deficit of $108 million dollars for the fiscal year 2010. As some lawmakers search for revenue options, one possibility is to consider a sales tax on professional services.

Professional services are considered any kind of service that requires skill, knowledge, reputation, ethics, and creativity. For the purpose of this study, medical services are not included in this category. Many of the services are infrequent, such as the services of an attorney or an accountant. A professional services tax could be used for both businesses and individuals, or could make businesses tax exempt. As of …


Are Family Firms More Tax Aggressive Than Non-Family Firms?, Shuping Chen, Xia Chen, Qiang Cheng, Terry Shevlin Jan 2010

Are Family Firms More Tax Aggressive Than Non-Family Firms?, Shuping Chen, Xia Chen, Qiang Cheng, Terry Shevlin

Research Collection School Of Accountancy

Taxes represent a significant cost to the firm and shareholders, and it is generally expected that shareholders prefer tax aggressiveness. However, this argument ignores potential non-tax costs that can accompany tax aggressiveness, especially those arising from agency problems. Firms owned/run by founding family members are characterized by a unique agency conflict between dominant and small shareholders. Using multiple measures to capture tax aggressiveness and founding family presence, we find that family firms are less tax aggressive than their non-family counterparts, ceteris paribus. This result suggests that family owners are willing to forgo tax benefits to avoid the non-tax cost of …


Aicpa Professional Standards As Of June 1, 2010, Volume 1: U.S. Auditing Standards-Aicpa, Attestation Standards, American Institute Of Certified Public Accountants (Aicpa) Jan 2010

Aicpa Professional Standards As Of June 1, 2010, Volume 1: U.S. Auditing Standards-Aicpa, Attestation Standards, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Pcaob Standards And Related Rules As Of November 2010, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa) Jan 2010

Pcaob Standards And Related Rules As Of November 2010, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Compilation And Review Engagements, March 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 2010

Compilation And Review Engagements, March 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Auditing Derivative Instruments, Hedging Activities, And Investments In Securities, With Conforming Changes As Of June 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Financial Instruments Task Force Jan 2010

Auditing Derivative Instruments, Hedging Activities, And Investments In Securities, With Conforming Changes As Of June 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Financial Instruments Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Construction Contractors With Conforming Changes As Of May 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee Jan 2010

Construction Contractors With Conforming Changes As Of May 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklist Supplement And Illustrative Financial Statements : Investment Companies, September 2010 Edition, American Institute Of Certified Public Accountants (Aicpa) Jan 2010

Checklist Supplement And Illustrative Financial Statements : Investment Companies, September 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements : Health And Welfare Benefit Plans, June 2010 Edition, American Institute Of Certified Public Accountants (Aicpa) Jan 2010

Checklists And Illustrative Financial Statements : Health And Welfare Benefit Plans, June 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Employee Benefit Plans With Conforming Changes As Of March 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee Force Committee Jan 2010

Employee Benefit Plans With Conforming Changes As Of March 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee Force Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements : Defined Benefit Pension Plans, June 2010 Edition, American Institute Of Certified Public Accountants (Aicpa) Jan 2010

Checklists And Illustrative Financial Statements : Defined Benefit Pension Plans, June 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements : Defined Contribution Pension Plans, June 2010, American Institute Of Certified Public Accountants (Aicpa) Jan 2010

Checklists And Illustrative Financial Statements : Defined Contribution Pension Plans, June 2010, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Financial Institutions Industry Developments : Including Depository And Lending Institutions And Brokers And Dealers In Securities, 2010-11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2010

Financial Institutions Industry Developments : Including Depository And Lending Institutions And Brokers And Dealers In Securities, 2010-11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Airlines, With Conforming Changes As Of May 1, 2010; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Airline Guide Task Force Jan 2010

Airlines, With Conforming Changes As Of May 1, 2010; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Airline Guide Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Government Auditing Standards And Circular A-133 Developments - 2010/11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2010

Government Auditing Standards And Circular A-133 Developments - 2010/11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Health Care Industry Developments - 2010/11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2010

Health Care Industry Developments - 2010/11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Independence And Ethics Developments - 2010/11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2010

Independence And Ethics Developments - 2010/11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Insurance Industry Developments - 2010/11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2010

Insurance Industry Developments - 2010/11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Investment Companies Industry Developments, 2010/11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2010

Investment Companies Industry Developments, 2010/11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Property And Liability Insurance Entities With Conforming Changes As Of June 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Property And Liability Insurance Companies Task Force Jan 2010

Property And Liability Insurance Entities With Conforming Changes As Of June 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Property And Liability Insurance Companies Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.