METHODS OF EFFICIENTLY CALCULATING BUSINESS PROFIT FOR TAX PURPOSES - EXPERIENCE OF PARTICIPATION IN THE TAX REFORM PROCESS IN THE BRCKO DISTRICT OF BOSNIA AND HERZEGOVINA 2003Reportar como inadecuado




METHODS OF EFFICIENTLY CALCULATING BUSINESS PROFIT FOR TAX PURPOSES - EXPERIENCE OF PARTICIPATION IN THE TAX REFORM PROCESS IN THE BRCKO DISTRICT OF BOSNIA AND HERZEGOVINA 2003 - Descarga este documento en PDF. Documentación en PDF para descargar gratis. Disponible también para leer online.

Economic Review, Vol.57 No.7-8 August 2006. -

The goal of this article is to assess the pro and cons of various reform proposals in the area of profi t taxation from an economic perspective. In do-ing so, the authors try to highlight some misunderstandings in the current reform debate, reconcile the polar positions of proponents of i pure cash accounting and ii pure accrual accounting, identify viable options that combine the advantages of both methods and discuss the potential and limits of approaches to simplifying the method of calculating profi t tax in practice. In this article the authors also present a new method of determining taxable profi t based on the Heidelberg Simple Tax1 Model. This new method has been applied in the Brcko District of Bosnia and Herzegovina since 2004.



Autor: David Nguyen-Thanh - Manfred Rose -

Fuente: http://hrcak.srce.hr/



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