This study aims to explore the refining way in tax accounting education improve students skills and competences. It is applied research, focusing on some recommendations; Data was collected through interviews with lecturers, observations, document analysis 13 participants. Participants are also invited do cases. Findings show that plays a significant role basic taxation knowledge, skills, very ...

We construct a new database of extensive margin changes to multiple aspects of corporate tax bases for OECD countries between 1980 and 2004. We use our data to systematically document the tendency of countries to implement policies that both lower the corporate tax rate and broaden the corporate tax base. This correlation informs our interpretation of previous estimates of the relationship betw...

In 2002, the European Commission recommended that member countries use formula apportionment procedures to tax multinational companies. This departure from the standard separate accounting (transfer pricing) approach is an attempt to reduce the costs and distortions associated with auditing transfer prices. Unfortunately, apportionment formulas create their own economic distortions and, contrar...

Loosely, the subsidies represent non-repayable funds received by an entity subject to fulfillment of certain conditions, as well donations for investments and overstock like tangible/intangible assets. Consequently, in most cases, non-compliance conditions related entails transformation loans, that is amounts must be returned on a given due date. Exactly this aspect, way which they are followed...

In their seminal paper, Bovenberg and De Mooij (1994) elucidate why an ecological tax reform will not yield a double dividend, i.e. fails to increase the efficiency of the tax system. The present paper slightly modifies the Bovenberg and De Mooij model by introducing money illusion. With this modification, an environmental tax reform that raises the price level may generate a double dividend, s...