Results 11 to 20 of about 929,319 (303)
Corporate social responsibility of financial sector institutions in the light of sustainable development goals financing: the role of banks and stock exchanges [PDF]
Public and Municipal Finance, 2018 Significant gap in investment resources for financing Sustainable Development Goals can be overcome with the revitalization of the corporate social responsibility mechanism of the financial sector institutions, for example banks and stock exchanges as ...
Inna Makarenko +3 more
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Special taxes in banking [PDF]
Perspectives of Innovations, Economics and Business, 2012 This article applies to the proposed introduction of a special bank tax, which is currently under discussion in both Europe and the USA. The paper observes the possible models of such a bank tax. It describes several types of bank tax, which has already been introduced in some countries; discusses whether this is actually an anti-crisis instrument, and
Piotr Masiukiewicz, Pawel Dec
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Performance of bank tax revenues compared to other sectoral taxes. Evidence from Poland
Journal of Modern Science, 2023 Objectives The aim of this study is to verify the hypothesis of decreasing volatility of budget revenues obtained from the bank tax (although still high compared to traditional taxes).
Paweł Robert Niedziółka +2 more
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Forum Scientiae Oeconomia, 2023 Bank taxes meet almost all requirements of optimal taxation (efficiency, fairness and low administration costs) apart from the stability of revenues they provide to the state.
Andrzej Karpowicz +2 more
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Taxing Banks: An Evaluation of the German Bank Levy [PDF]
SSRN Electronic Journal, 2014 Abstract Bank distress can have severe negative consequences for the stability of the financial system. Regimes for the restructuring and resolution of banks, financed by bank levies, aim at reducing these costs. This paper evaluates the German bank levy, which has been implemented since 2011. Our analysis offers three main insights.
Claudia M. Buch +2 more
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What Best Predicts Corporate Bank Loan Defaults? An Analysis of Three Different Variable Domains
Risks, 2021 This paper aims to compare the accuracy of financial ratios, tax arrears and annual report submission delays for the prediction of bank loan defaults. To achieve this, 12 variables from these three domains are used, while the study applies a longitudinal
Keijo Kohv, Oliver Lukason
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The Impact of Taxing the Interest on Savings on the Economic Variables in Iran: A DSGE Approach [PDF]
سیاستگذاری اقتصادی, 2022 Introduction: Reducing dependence on oil revenues and financing government expenditures from tax revenues have always been emphasized in the country's development plans. Increasing the role of taxes in financing the government budget, as a stable source,
Paria Nejadaghaeianvash +3 more
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Falah: Jurnal Ekonomi Syariah, 2018 This study aims to reveal the comparison of Third Party Funds (DPK) of sharia bank as Bank Perception Tax Amnesty policy in 2016.This study used a comparative quantitative approach with the subject of research is the Third Party Funds of sharia bank the ...
Tk. Umar Johan, Muslikhati Muslikhati
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Studying the Impact of Exchange Rate Fluctuations on Tax Revenues in Iran's Economy [PDF]
International Journal of Management, Accounting and Economics, 2023 One of the most significant sources of government funding that has an impact on social and economic trends is tax income. One of the most significant elements impacting macroeconomic variables, particularly tax income, are exchange rate swings.
Seyed Valiallah Mirhoseyni +2 more
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Avoiding Taxes: Banks' Use of Internal Debt [PDF]
SSRN Electronic Journal, 2020 AbstractThis paper investigates how multinational banks use internal debt to shift profits to low-taxed affiliates. Using regulatory data on multinational banks headquartered in Germany, we show that banks use this tax avoidance channel more aggressively than non-financial multinationals do.
Reiter, Franz +2 more
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