Results 21 to 30 of about 15,250 (254)
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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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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Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity [PDF]
Journal of International Accounting, Auditing and Taxation, 2020 This study investigates the effect of mandatory public Country-by-Country Reporting (CbCR) for European banks on their presence in tax and regulatory havens. We find that the number of subsidiaries of European banks in tax havens declines significantly after the introduction of mandatory public CbCR in contrast to insurance firms that need not disclose.
Eberhartinger, Eva +2 more
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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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Relationship between bank value, tax avoidance, and profitability [PDF]
Banks and Bank SystemsThis study explores the intricate relationships between bank value, tax avoidance, and profitability, which significantly affect the stability and strategies of financial institutions worldwide.
Mohammad Fawzi Shubita
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Banking deregulation and corporate tax avoidance [PDF]
China Journal of Accounting Research, 2016 AbstractWe investigate whether tax avoidance substitutes for external financing. We exploit interstate banking deregulation as a quasi-external shock to examine whether firms engage in less tax avoidance after banking deregulation, because of cheaper and easier access to credit from banks.
Francis, Bill B., Ren, Ning, Wu, Qiang
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Investigation of the relationship between macro-economic variables and tax evasion using nonlinear approaches [PDF]
اقتصاد باثباتThe main purpose of present study is to investigate the relationship between macroeconomic variables and tax evasion using nonlinear approaches. . First of all, it was used Markov Switching Vector Autoregression method, statistics and information from ...
masoumeh motallebi, Mohammad Alizadeh
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Taxes, Banks, and Financial Stability [PDF]
, 2014 In this note, a new concept for a European deposit guarantee scheme is proposed, which takes account of the strong political reservations against a mutualization of the liability for bank deposits. The three-stage model for deposit insurance outlined in the text builds on existing national deposit guarantee schemes, offering loss compensation on a ...
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Trading offshore: evidence on banks’ tax avoidance* [PDF]
The Scandinavian Journal of Economics, 2017 AbstractLittle is known about how banks shift profits to low‐tax countries. Because of their specific business model, banks use other profit‐shifting channels than non‐financial firms. We propose a novel and bank‐specific method of profit shifting: the strategic relocation of proprietary trading to low‐tax jurisdictions.
Langenmayr, Dominika, Reiter, Franz
openaire +4 more sources