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

Accounting Commons

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

2025

Discipline
Institution
Keyword
Publication
Publication Type
File Type

Articles 1831 - 1860 of 2394

Full-Text Articles in Accounting

Analysis Of The Sec. 58(H) Tax Benefit Rule And The Alternative Minimum Tax, Hank S. Adler May 2025

Analysis Of The Sec. 58(H) Tax Benefit Rule And The Alternative Minimum Tax, Hank S. Adler

Tax Adviser

No abstract provided.


Tax Clinic, Leon M. Nad May 2025

Tax Clinic, Leon M. Nad

Tax Adviser

No abstract provided.


Tax Indexing: A Profound And Needed Change, Jack O. Nutter Ii, George A. Pieler May 2025

Tax Indexing: A Profound And Needed Change, Jack O. Nutter Ii, George A. Pieler

Tax Adviser

No abstract provided.


Sec. 269a: New Weapon In The Irs’S Battle Against Professional Corporations Sec., Edward J. Schnee, Debra M. White May 2025

Sec. 269a: New Weapon In The Irs’S Battle Against Professional Corporations Sec., Edward J. Schnee, Debra M. White

Tax Adviser

No abstract provided.


The Impacts Of Incremental Tax Rates On The Sustainability And Growth Possibilities For Small And Medium Enterprises (Smes) In Sierra Leone, Mohamed Ambrose Ndoinjeh May 2025

The Impacts Of Incremental Tax Rates On The Sustainability And Growth Possibilities For Small And Medium Enterprises (Smes) In Sierra Leone, Mohamed Ambrose Ndoinjeh

Doctoral Dissertations and Projects

This study investigated the challenges confronting small and medium-sized enterprises (SMEs) in Western Sierra Leone, with a particular focus on the impacts of rising tax rates. These increasing tax burdens restrict investment opportunities and impede growth, resulting in cash flow issues that jeopardize the sustainability of many SMEs. Employing a qualitative methodology, the research involved in-depth interviews and structured surveys with SME owners, representatives, and officials from the National Revenue Authority (NRA). The findings indicated that escalating tax rates, along with other issues such as corruption and political connections, significantly hindered SMEs growth, underscoring critical implications for their development.


The Tax Adviser, Volume 14, Number 6, June 1983, American Institute Of Certified Public Accountants May 2025

The Tax Adviser, Volume 14, Number 6, June 1983, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Subject Index 12 Months Ended May 1983, American Institute Of Certified Public Accountants May 2025

Subject Index 12 Months Ended May 1983, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index 12 Months Ended May 1983, American Institute Of Certified Public Accountants May 2025

Author Index 12 Months Ended May 1983, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore May 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Lynne E. Faigen May 2025

Thumbtax, Lynne E. Faigen

Tax Adviser

No abstract provided.


Tax Clinic, Norman Milefsky May 2025

Tax Clinic, Norman Milefsky

Tax Adviser

No abstract provided.


Income Tax Consequences Of Service Partnership Mergers, Grover R. Cleveland, R. Glen Berryman May 2025

Income Tax Consequences Of Service Partnership Mergers, Grover R. Cleveland, R. Glen Berryman

Tax Adviser

No abstract provided.


Raising Capital For Research And Development Through The R&D Partnership, Anthony P. Spohr May 2025

Raising Capital For Research And Development Through The R&D Partnership, Anthony P. Spohr

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 14, Number 5, May 1983, American Institute Of Certified Public Accountants May 2025

The Tax Adviser, Volume 14, Number 5, May 1983, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Subject Index 12 Months Ended April 1983, American Institute Of Certified Public Accountants May 2025

Subject Index 12 Months Ended April 1983, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Faigen May 2025

Tax Trends, Nicholas J. Faigen

Tax Adviser

No abstract provided.


Thumbtax, Lynne E. Faigen May 2025

Thumbtax, Lynne E. Faigen

Tax Adviser

No abstract provided.


Washington Report: Employment Taxes And The 100% Penalty, Larry G. Westfall May 2025

Washington Report: Employment Taxes And The 100% Penalty, Larry G. Westfall

Tax Adviser

No abstract provided.


Tax Clinic, Stuart R. Josephs May 2025

Tax Clinic, Stuart R. Josephs

Tax Adviser

No abstract provided.


Subchapter S Revision Act Of 1982 (Part Ii), Lorence L. Bravenec May 2025

Subchapter S Revision Act Of 1982 (Part Ii), Lorence L. Bravenec

Tax Adviser

No abstract provided.


Significant Recent Developments Concerning Estate Planning (Part Ii), Byrle M. Abbin, David K. Carlson May 2025

Significant Recent Developments Concerning Estate Planning (Part Ii), Byrle M. Abbin, David K. Carlson

Tax Adviser

No abstract provided.


Professional Corporations And The Affiliated Service Group, Stephen M. Howard May 2025

Professional Corporations And The Affiliated Service Group, Stephen M. Howard

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 14, Number 4, April 1983, American Institute Of Certified Public Accountants May 2025

The Tax Adviser, Volume 14, Number 4, April 1983, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Subject Index 12 Months Ended March 1983, American Institute Of Certified Public Accountants May 2025

Subject Index 12 Months Ended March 1983, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore May 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Lynne E. Faigen May 2025

Thumbtax, Lynne E. Faigen

Tax Adviser

No abstract provided.


Washington Report: Aicpa Comments On Modified Proposed Circular 230 Regulations, Kenneth F. Thomas, William R. Stromsem May 2025

Washington Report: Aicpa Comments On Modified Proposed Circular 230 Regulations, Kenneth F. Thomas, William R. Stromsem

Tax Adviser

No abstract provided.


Consolidated Foreign Tax Credit (Part Ii), John L. Kramer, Robert L. Gardner May 2025

Consolidated Foreign Tax Credit (Part Ii), John L. Kramer, Robert L. Gardner

Tax Adviser

No abstract provided.


Tax Clinic, Daniel F. Kruger May 2025

Tax Clinic, Daniel F. Kruger

Tax Adviser

No abstract provided.


Foreign Investment In U.S. Real Estate Reporting Requirements, Neal W. Zimmerman, Gregory P. Hickey May 2025

Foreign Investment In U.S. Real Estate Reporting Requirements, Neal W. Zimmerman, Gregory P. Hickey

Tax Adviser

No abstract provided.