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TAX RESEARCH Financial Accounting versus Tax Accounting - Tax Rules’ Impact on Investment Decisions

Dr.Sc. Skender Ahmeti, Dr.Sc. Muhamet Aliu, MSc. Alban Elshani, Yllka Ahmeti

Abstract


This paper provides guidance for all those interested in research related to tax. In the study are included three main areas dealing with taxes and about taxes: (1) the role of information in corporation tax expenditures under the rules and laws of the country against financial statements according to international accounting standards, (2) case study PTK; how much effective tax and tax on extra profit has it paid (3) the impact of tax rules on investment decisions - the reasons and profits of the company and the host country. We will try to summarize here the three areas of study and come to some conclusions on how to deal with fiscal policy in Kosovo. In addition, we will offer our opinion on some interesting and important questions for future research.

Keywords


Taxation; Corporate Income Tax; Deferred Tax; Adjustments in Spending; Tax Avoidance; Tax Evasion; Tax Havens; Investments;

References


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DOI: 10.21113/iir.v4i1.50

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Copyright (c) 2016 Dr.Sc. Skender Ahmeti, Dr.Sc. Muhamet Aliu, MSc. Alban Elshani, Yllka Ahmeti

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