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Tax evasion and Swiss bank deposits [PDF]
Journal of Public Economics, 2014 Bank deposits in jurisdictions with banking secrecy constitute an eective tool to evade taxes on interest income. A recent EU reform reduces the scope for this type of tax evasion by introducing a source tax on interest income earned by EU residents in Switzerland and several other jurisdictions with banking secrecy.
Niels Johannesen
exaly +5 more sources
Taxes under stress: bank stress tests and corporate tax planning
China Accounting and Finance ReviewThis paper aims to examine how bank stress tests affect bank tax planning. The study uses US bank stress test bank size thresholds and a regression discontinuity design to investigate the effect of the Dodd-Frank Act and the instituted bank stress tests ...
Bill B. Francis +2 more
doaj +3 more sources
Information Sharing, Bank Penetration and Tax Evasion in Emerging Markets
Risks, 2020 Tax evasion, which is typically considered an illegal activity, is a critical problem and is considered a barrier to economic growth. A review of the literature shows that tax and social security contributions, regulations, public sector services, the ...
Duc Hong Vo +3 more
doaj +3 more sources
Does big data tax administration expand bank credit loans?
China Journal of Accounting ResearchThe application of big data technology to global tax management is becoming increasingly widespread. China has been implementing increasingly mature technologies for tax governance using big data systems in recent years.
Xinwu Li, Zixi Ling, Zhe Li, Liyi Zhu
doaj +3 more sources
SOCIAL ACCEPTANCE OF PROFITABILITY OF POLISH BANKS IN THE CONTEXT OF INTRODUCTION OF THE BANK TAX [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 In the opinion of general public Polish commercial banks earn too much from their activities as compared to the contributions they pay to the state budget.
Paweł Mrowiec
doaj +15 more sources
Theory, Methodology, Practice, 2012 The ongoing international financial crisis plays a decisive role in our daily lives. As in the previous century, the problem began in the United States and spilled over from there to the member states of the European Union. The history and causes of the
Márk Fenyő
doaj +1 more source
Investigating the effects of a permanent tax shock on banking interest on Economic Variables in Iran: A deterministic DSGE Approach [PDF]
اقتصاد باثبات, 2022 Taxes are considered as a stable and sustainable source of public financing of governments and policy makers which always looking to make the most of this financial tool by establishing optimal tax laws in order to achieve economic goals.
Paria Nejadaghaeianvash +3 more
doaj +1 more source
Effect of Corporate and Dividend Income Tax Rates on Bank Capital
International Research Journal of Business Studies, 2022 The study uses quantitative method to estimate the effect of Corporate- and Dividend-Income-Tax rates on Total-Bank-Capital, Tier-1-Bank-Capital, and Tier-2-Bank-Capital ratios. The samples are banks from ASEAN-4 countries, i.e.
Adrian Teja
doaj +1 more source
The Impact of Deferred Tax and Tax-to-Book Ratio on Financial Performance of the Sharia Commercial Banks in Indonesia [PDF]
Облік і фінанси, 2023 Measuring financial performance by analyzing factors affecting profit is an important component of financial management. The role of profit in Sharia banking is not only limited to determining good or bad financial performance but also determines how ...
Busra +4 more
doaj +1 more source
Do Commercial Banks in Poland Pass the Bank Tax On to Their Customers?
Annales Universitatis Mariae Curie-Skłodowska Sectio H, Oeconomia, 2022 Theoretical background: Bank tax was introduced in Poland in February 2016. As a consequence, several banks with assets surpassing certain value need to cope with the additional burden.
Andrzej Karpowicz +2 more
doaj +1 more source