Results 11 to 20 of about 15,250 (254)
Finanse i Prawo Finansowe, 2022 The purpose of the article/hypothesis. The purpose of the paper is the evaluation of using STIR to blockade the bank account by tax administration. The research hypothesis is as follows: The blockade of the bank account by the use of STIR is abused by ...
Radosław Witczak
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Financial Law Review, 2021 The article deals with the relationship between bank secrecy and tax transparency. It studies the issues of confidential information (which forms bank secrecy) being presented to tax authorities, also
Elena Vyacheslavovna Pokachalova +2 more
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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
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Investigating the Effects of Stock Earnings and Bank Deposits Tax Shocks in the Context of Keynesian Dynamic Stochastic General Equilibrium [PDF]
سیاستگذاری اقتصادی, 2022 Introduction: In most countries, government expenditures are provided from tax revenues. But, in Iran, government budget depends on oil revenues. In other words, various economic activities in Iran such as bank deposits interest and stock earnings are ...
Ahmad Gholami +2 more
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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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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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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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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
Masiukiewicz, Piotr +3 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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